You're a non-resident for tax purposes if you:
Note
If you lived outside Canada during the tax year and you're a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agengy (CIDA) program, please see Government employees outside Canada for the rules that apply to you. These rules can also apply to your dependent children and other family members.
You're a deemed resident for tax purposes for the entire tax year if you:
If this is your situation, please see the section called deemed residents for the rules that apply to you.
Deemed non-residentsEffective after February 24, 1998, if you're a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed with the other country, you may be considered a deemed non-resident of Canada. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you're considered a resident there.
Note
If on February 24, 1998, you were already a resident of a country with which Canada has a tax treaty, you will not be considered a deemed non-resident of Canada. You will only be considered a deemed non-resident of Canada if after February 24, 1998:
The ordinary rules on ceasing to be a resident of Canada apply to deemed non-residents. For more information on the implication of ceasing to be a resident of Canada, see Guide T4056, Emigrants and Income Tax.
You may be a deemed non-resident for tax purposes if you're otherwise a deemed resident of Canada who, under a tax treaty, is considered a resident of another country.
As a deemed non-resident, the same rules apply to you as a non-resident of Canada.
What are residential ties?Residential ties include:
Other ties that may be relevant include:
For more information, please see IT-221, Determination of an Individual's Residence Status.
If you would like an opinion about your residency status, please complete and submit Form NR74, Determination of Residency Status (Entering Canada).
As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive.
Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax. If the income you receive is:
Note
If you receive Old Age Security pension during the tax year, you may have to file the Old Age Security Return of Income.
Part XIII tax is deducted from the types of income listed below. To make sure the correct amount is deducted, it's important to tell Canadian payers:
The most common types of Canadian income subject to Part XIII tax:
Note
Interest received from Canada Savings Bonds and Treasury Bills is not subject to Part XIII tax.
If you receive Canadian income that's subject to Part XIII tax:
If you think an incorrect amount of Part XIII tax has been deducted from your income, contact the International Tax Services Office.
For more information about Part XIII tax, please see IC77-16, Non-Resident Income Tax.
The payer usually deducts Part I tax from the types of income listed below. However, if you carry on a business in Canada, or sell or dispose of taxable Canadian property, you may have to pay an amount on account of tax.
Even if the payer deducts tax from your income or you pay an amount of tax during the year, you may also have to file a Canadian income tax return to calculate your final tax obligation to Canada on:
Selling or disposing of certain Canadian property
For the procedures you must follow if you sell or dispose, or plan to sell or dispose of taxable Canadian property (such as real estate, business property, or unlisted shares of a Canadian corporation) please see the section called Selling or disposing of certain Canadian property.
There are two situations in which you can elect to file a Canadian income tax return for income that has had Part XIII tax deducted:
If you do elect to file, you may be able to claim a refund for part or all of the Part XIII tax deducted.
More information is available:
You must file a tax return if you:
For other examples, please see "Do you have to file a return?" in the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
When completing your tax return:
Note
If you receive Canadian rental income or timber royalties and you elect to file, you must report this income on a separate tax return, but you do not include any other type of Canadian income on this separate return. In this situation, you could file more than one Canadian tax return in a tax year: one for the rental income or timber royalties; and one for any other type of Canadian income that you receive.
The type of Canadian income you receive during the tax year determines which tax return package you should use.
Generally, your tax return has to be filed on or before:
Note
A balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return.
If you render services in Canada (other than in the course of regular and continuous employment):
This generally applies to lecturers, consultants, entertainers, artists and athletes.
Note
If you're employed or providing services within the movie industry such as producers, directors, actors, and other personnel working behind the scenes, please see Film Industry Services.
To complete your Canadian income tax return:
If all or part of the income is exempt from tax in Canada under the terms of a tax treaty between Canada and your home country, you may be able to claim a deduction on your Canadian tax return.
Please see the Residency status section of this Web page for an explanation of non-resident status for all individuals, including seniors.
To assist non-resident seniors, we've created two separate Web pages for seniors:
To assist seasonal agricultural workers, we've created a separate Web page that provides information for: