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:

 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:

Common types of income subject to non-resident tax

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

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