5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada

Information about two refundable credits was not available at the time the Federal Income Tax and Benefit Guide was printed.

For updated information about the Eligible educator school supply tax credit, go to Line 46900 – Eligible educator school supply tax credit.

For updated information about the Return of fuel charge proceeds to farmer tax credit, go to Line 47556 – Other refundable credits.

Temporary measure – Fax for Non-resident and Deemed resident returns

Due to international mail delays, the CRA is temporarily accepting non-resident and deemed resident income tax returns through fax. You can fax your return to the Tax Centre applicable to your country of residence.

You can view this publication in:

For people with visual impairments, the following alternate formats are also available:

Last update: 2022-04-06

Previous-year versions are also available.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: