Canada Revenue Agency Government of Canada
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Individuals - International and Non-resident Taxes

For common topics of interest for International and Non-resident Individuals, Businesses and Trusts, such as

  • reporting of foreign income
  • foreign spin-offs
  • rendering services in Canada
  • rental income and rental properties
  • selling or disposing of Canadian properties
  • transfer pricing
  • non-resident's investments in Canadian mutual funds

Important notices

Topics for Individuals - International and Non-resident Taxes:
Deemed residents
183 day rule, tax obligations, filing requirements, tax package
Government employees outside Canada
Tax obligations, filing requirements, CCTB, Canadian forces overseas school staff
International students in Canada
If you're an international student studying in Canada, you may have to file a Canadian income tax return
Leaving Canada (emigrants)
Tax obligations, filing requirements, migration rules, disposing of property, and more
Newcomers to Canada (immigrants)
Information for the first tax year that you're a new resident of Canada for tax purposes
Non-residents of Canada
General information on tax obligations and filing your income tax return
Non-resident Seniors
Information on Canadian Old Age Security payments, Old Age Security Return of Income, and elections to file an income tax return under Section 217
Seasonal Agricultural Workers
Information for seasonal agricultural workers from other countries, their Canadian employers, and liaison officers
Temporarily Outside Canada
Tax obligations, foreign tax credits, overseas employment tax credits, change in residency status, and more
Going down South?
Easy access to important forms, publications, information, and services that you may want to review before you leave.
Residency for individuals
Information on residency determinations for individuals.

Services and general topics of interest to anyone

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Date modified:
2005-05-06
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