Individuals - International and non-resident taxes

Topics about Individuals - International and Non-resident Taxes

• Common topics of interest
  for individuals, businesses and trusts, such as foreign reporting, foreign spin-offs, rendering services in Canada, rental income and non-resident tax, sale or transfer (disposition) of Canadian property, transfer pricing, and non-resident's investments in Canadian mutual funds.
• Residency for individuals
  Factors used in the determination of residency status, such as residential ties, how to get our opinion, and special rules.
• Temporarily outside Canada
  Tax obligations and various tax credits for Canadian residents travelling or living abroad.
• Newcomers to Canada (immigrants)
  Tax obligations and filing requirements for the first year you are considered a resident of Canada for tax purposes.
• International students in Canada
  Are you a resident for tax purposes? What are your tax obligations?
• Leaving Canada (emigrants)
  Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income.
• Dispositions and deemed dispositions of property
  Deemed dispositions by emigrants, reporting requirements, deferral of tax owing, unwinding upon return to Canada.
• Government employees outside Canada
  Residency status, tax obligations, filing requirements, child benefits, and Canadian Forces school staff.
• Non-residents of Canada
  Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
• Non-resident seniors
  Old Age Security Return of Income (OASRI), OAS and CPP tax slips online, election under Section 217, and a reminder for those who filed Form NR5.
• Vacationing outside of Canada
  Forms, publications, information, and services that you may want to review before going on vacation.
• Deemed residents
  183 day rule, tax obligations, filing requirements, tax package.
• Seasonal agricultural workers from other countries
  For information for these workers, Canadian employers, and liaison officers.