Income Tax Package for Non-Residents and Deemed Residents of Canada for 2025
Use this package if you are a non-resident or deemed resident of Canada.
If you were a non-resident of Canada throughout 2025 carrying on business in more than one province or territory or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory (or both) use Form T2203, Provincial or territorial Taxes for Multiple Jurisdictions to calculate your provincial and territorial taxes.
For more information about residency status and your tax obligations, refer to deemed residents of Canada or non-residents of Canada.
Return
Schedules
- Schedule 2 - Federal Amounts Transferred from your Spouse or Common-Law Partner (for non-residents of Canada)
- Schedule 3 - Capital Gains (or Losses)
- Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants
- Schedule 6 - Canada Workers Benefit
- Schedule 7 - RRSP, PRPP and SPP Unused Contributions, Transfers, and HBP or LLP Activities
- Schedule 8 - Canada Pension Plan Contributions and Overpayment
- Schedule 8 - Quebec Pension Plan Contributions (for QC only)
- Schedule 9 - Donations and Gifts
- Schedule 10 - Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for non-residents of Canada)
- Schedule 11 - Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for non-residents of Canada)
- Schedule 12 - Multigenerational Home Renovation Tax Credit
- Schedule 13 - Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
- Schedule 15 - FHSA Contributions, Transfers and Activities
- Schedule A - Statement of World Income (for non-residents and deemed residents of Canada)
- Schedule B - Allowable Amount of Federal Non-Refundable Tax Credits (for non-residents of Canada)
- Schedule C - Electing under Section 217 of the Income Tax Act (for non-residents of Canada)