Are you meeting your non-resident tax obligations?

Various types of income being paid to non-residents of Canada must be taxed before leaving Canada. Open a non-resident tax account using our new online registration tool to easily meet your obligations and avoid penalties and interest!

What are your obligations?

You are responsible for deducting and remitting non-resident tax if you are:

  • a Canadian resident who pays or credits certain types of income to a non-resident of Canada
  • an agent or someone who receives certain types of income on behalf of a non-resident of Canada, from which tax was not withheld
  • a non-resident of Canada who receives certain types of income from a Canadian source, from which tax was not withheld

 Failing to deduct and remit non-resident tax on these payments may result in penalties and interest.

Open a non-resident tax account!

It’s now easy and convenient to open a non-resident tax account! Our new online registration tool simplifies the process of getting an account so you can deduct and remit the correct amount of non-resident tax.

You can access the new registration tool and open a non-resident tax account through any of the Canada Revenue Agency (CRA) online portals, including:

Who is a non-resident?

A non-resident is someone who:

  • normally, customarily, or routinely lives in another country and is not considered a resident of Canada; or
  • does not have significant residential ties in Canada; and
    • lives outside of Canada throughout the tax year; or
    • stays in Canada for less than 183 days in the fiscal year.

Common types of income subject to non-resident tax

The most common types of income subject to non-resident tax are:

  • Pension plan and Old Age Security (OAS) payments
  • Registered Retirement Savings Plan (RRSP) and Registered Retirement Income Fund (RRIF) payments
  • Rental and royalty payments
  • Annuity payments
  • Trust payments
  • Dividend payments
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