Guide for Non-Residents and Deemed Residents of Canada - 2018
5013-g(E) Rev. 18
Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information go to About multiple formats or call 1-800-959-8281. If you are outside Canada and the United States, call us at 613-940-8495. We accept collect calls by automated response. Contact your service provider or operator to initiate the collect call. You may hear a beep and experience a normal connection delay.
To find information on other subjects, see the Index.
Table of Contents
- Is this guide for you?
- What's new for 2018?
- Completing your return
- Getting started
- Determining your residency status
- Electing under section 217
- Electing under section 216.1
- Do you have to file a return?
- Which income tax package should you use if this income tax package is not for you?
- How to get the tax package you need
- Filing deadlines, penalties and interest
- How to file your return
- Benefits for individuals and families
- Online services
- Step 1 – Identification and other information
- Step 2 – Total income
- Step 3 – Net income
- Step 4 – Taxable income
- Step 5 – Federal tax
- Step 6 – Provincial or territorial tax
- Step 7 – Refund or balance owing
- After you file
- For more information
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, 2018. For exceptions, see Which income tax package should you use if this income tax package is not for you?.
- You were a non-resident of Canada throughout 2018, 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 2018, 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 if this income tax package is not for you?.
Report a problem or mistake on this page
- Date modified: