ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2017

5013-g(E) Rev. 17

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To find information on other subjects, see the Index.

Table of Contents

• Is this guide for you?
• What's new for 2017?
• Completing your return
• Getting started
  • What if you are missing information?
• Determining your residency status
  • Were you a non resident of Canada in 2017?
  • Were you a deemed non resident of Canada in 2017?
  • Were you a deemed resident of Canada in 2017?
• Electing under section 217
  • What is a section 217 election?
  • Does section 217 apply to you?
  • When is your section 217 return due?
  • Completing your section 217 return
• Electing under section 216.1
  • What is a section 216.1 election?
  • When is your section 216.1 return due?
• Do you have to file a return?
  • Deceased persons
• Which guide and forms book should you use if this guide is not for you?
• How to get the tax guide and forms you need
• Filing deadlines, penalties and interest
  • What date is your return for 2017 due?
  • What penalties and interest do we charge?
  • What is voluntary disclosure?
• How to file your return
  • What do you do with your slips, receipts and other supporting documents?
  • Tax information videos
  • Can you file a return for a previous year?
• Benefits for individuals and families
  • Goods and services tax/harmonized sales tax (GST/HST) credit
  • Canada child benefit (CCB) and child disability benefit (CDB)
  • Working income tax benefit (WITB)
  • Guaranteed income supplement (GIS) for seniors
• Online services
  • My Account
  • MyCRA – mobile app
  • MyBenefits CRA mobile app
  • Handling business taxes online
  • Electronic mailing lists
  • Electronic payments
  • Direct deposit
• Step 1 – Identification and other information
  • Information about you and your spouse or common-law partner, if you have one (page 1 of your return)
  • Elections Canada (page 1 of your return)
  • Information about your residency status
  • Specified foreign property (page 2 of your return)
• Step 2 – Total income
  • Calculation of total income (page 2 of your return)
• Step 3 – Net income
  • Calculation of net income (page 3 of your return)
• Step 4 – Taxable income
  • Calculation of taxable income (page 3 of your return)
• Step 5 – Federal tax and provincial or territorial credits
  • Calculation of federal tax (Schedule 1)
  • Calculation of provincial and territorial tax
• Step 6 – Refund or balance owing
  • Summary of tax and credits (page 4 of your return)
• After you file
  • Notice of assessment
  • What happens to your return after we receive it?
  • Should you be paying your taxes by instalments?
  • How to change a return
• For more information
  • What if you need help?
  • Tax Information Phone Service (TIPS)
  • Getting personal tax information
  • Taxpayer Bill of Rights
  • Forms and publications
  • What should you do if you move?
  • Representatives
  • Service complaints
  • Reprisal complaint

Is this guide for you?

Use this guide if any of the following apply to you:

• You were a deemed resident of Canada on December 31, 2017. For exceptions, see Which guide and forms book should you use if this guide is not for you?.
• You were a non resident of Canada throughout 2017, and you are reporting Canadian source income other than from employment in Canada from a business with a permanent establishment in Canada, from rental income from real or immovable property located in Canada, or from timber royalties on a timber resource property or a timber limit in Canada. For more information, see Guide T4058, Non Residents and Income Tax.
• You were a non resident of Canada throughout 2017, and you are filing a return to elect under section 217 or section 216.1.

If this guide is not for you, see Which guide and forms book should you use if this guide is not for you?.

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