ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020

5013-g(E) 

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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, 2020. For exceptions, see Which income tax package should you use?.
• You were a non-resident of Canada throughout 2020, 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 2020, and you are filing a return to elect under section 217 or section 216.1.

If this guide is not for you, see Which income tax package should you use?.

Table of Contents

• Is this guide for you?
• What's new for 2020?
• Completing your return
• Do you have to file a return?
  • Deceased persons
• Determining your residency status
  • Were you a non-resident of Canada in 2020?
    • What income should you report?
    • What are residential ties?
    • Were you a non-resident of Canada in 2020 who wants to elect under section 217?
    • Were you a non-resident of Canada in 2020 who wants to elect under section 216.1?
• Were you a deemed non-resident of Canada in 2020?
• Were you a deemed resident of Canada in 2020?
  • Were you a member of the overseas Canadian Forces school staff who left Canada in 2020?
  • Did you live in Quebec just before you left Canada?
• 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?
    • Reducing tax withheld at source
• Due dates, penalties, and interest
  • Due dates
    • Exceptions
  • Penalties
  • Interest
    • Interest you must pay to the CRA
    • Interest paid to you by the CRA
  • Cancel or waive penalties or interest
• Gather all your documents
  • What if you are missing information?
• Need help doing your taxes
• How to file your return
• Which income tax package should you use?
  • Forms and publications
• Step 1 – Identification and other information
  • Email address
  • Information about your residence
  • Information about you
    • Social insurance number (SIN)
  • Marital status
    • Information about your spouse or common-law partner
  • Elections Canada (page 2 of your return) 
  • Your residency status
  • Foreign property (page 2 of your return)
• Step 2 – Total income
  • Report foreign income and other foreign amounts
• Step 3 – Net income
• Step 4 – Taxable income
• Step 5 – Federal tax
• Step 6 – Provincial or territorial tax
• Step 7 – Refund or balance owing
• How to pay your balance owing or to get your refund
• What documents to attach to your return
  • Documents required to support reported income
  • Documents required to support deductions and credits claimed
• After sending your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • Service complaints
  • Formal disputes (objections and appeals)
  • Reprisal complaints
• Contact the Canada Revenue Agency
  • By telephone
  • By mail

• Next