2024 Income Tax Package for Non-Residents and Deemed Residents of Canada

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On this page...

• New for 2024
  • The CRA's services
  • Individuals and families
• Before you file
  • Find out if this guide is for you
  • Who has to file a return
    • Deceased persons
  • Determining your residency status
    • Residential ties
    • Non-residents
    • Deemed non-residents
    • Deemed residents
    • Members of the overseas Canadian Forces school staff
    • You lived in Quebec just before you left Canada
  • Which tax package is for you
  • Due dates
  • Penalties and interest
    • Penalties
    • Interest on your balance owing
    • Interest on your refund
    • Cancel or waive penalties and interest
  • How to send your return to the CRA
  • Get help doing your taxes
    • Tax Information Phone Service (TIPS)
    • Individual enquiries by phone
    • Teletypewriter (TTY) users
  • Gather your documents
    • Missing slips or receipts
  • Electing under section 217
    • Eligible section 217 income
    • Section 217 return due date
    • Completing your section 217 return
  • Electing under section 216.1
    • Section 216.1 return due date
    • Completing your section 216.1 return

New for 2024

This section generally includes updates to the CRA's services as well as proposed, announced and enacted tax changes for the year. When tax changes become law as proposed or announced, they will be effective for the tax year or as of the dates given. If new legislation is introduced, information will be available at Personal income tax: What's new for 2024.

New items are flagged with New! throughout this guide.

The CRA's services

The CRA introduced a new identity validation option to register for the CRA sign-in services. This option provides a secure way to validate your identity in real-time, allowing full and immediate access to your online account, without needing to wait for a CRA security code by mail. For more information, go to Register for the CRA sign-in services.

Individuals and families

Alternative minimum tax

Changes to the alternative minimum tax (AMT) calculation have been introduced for 2024 and later tax years. These changes include an increase to the minimum tax rate and the basic exemption threshold, as well as changes to the calculation of adjusted taxable income for AMT purposes, the special foreign tax credit, and the minimum tax carryover. The changes also limit the value of most non-refundable tax credits. For a complete list of changes, see line 41700. To calculate your federal tax payable under AMT for 2024, see Form T691, Alternative Minimum Tax.

Canada child benefit

Starting in 2025, eligibility for the Canada child benefit (CCB) will be extended for six months after a child’s death if the individual claiming the CCB for that child is otherwise eligible. The individual receiving the CCB will still be required to notify the CRA of the child’s death before the end of the month following the death. The extended period will also apply to the child disability benefit. For more information about the CCB and child disability benefit, go to Canada child benefit.

Canada pension plan (CPP) and Québec pension plan (QPP) enhancement

As of January 2024, a second additional contribution of 4% is required by the employee and employer on pensionable earnings that are more than the year’s maximum pensionable earnings but not more than the year’s additional maximum pensionable earnings. This amount is reported in box 16A (CPP) or box 17A (QPP) of your T4 slip. For self-employment income and other earnings, the rate for second additional contributions is 8%. For more information, see Schedule 8 of your tax package or go to Federal income tax and benefit information for 2024.

Quebec pension plan

As of January 1, 2024, workers 65 years of age and older can choose to stop contributing to the QPP if they receive a QPP or CPP retirement pension. In addition, the requirement to contribute to the QPP for workers 72 years of age and older will end as of the year they turn 73 years. All wages paid and earnings received as of January 1 of the year a worker turns 73 years of age will no longer be subject to QPP contributions.

Capital gains

For capital gains changes for 2024, see Guide T4037, Capital Gains.

Mineral exploration tax credit

Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2025 for expenses that are incurred (or that are deemed to have been incurred) before 2026. For more information, go to line 41200.

Short-term rentals

As of January 1, 2024, individuals are no longer able to deduct expenses related to non-compliant short-term rentals. This change applies to all expenses, including interest expenses, incurred after 2023 to earn income from operating non-compliant short-term rentals. For more information about these changes, see Guide T4036, Rental Income.

Volunteer firefighters’ amount and search and rescue volunteers’ amount

The volunteer firefighters’ amount (VFA) and search and rescue volunteers’ amount (SRVA) have increased from $3,000 to $6,000 for eligible individuals who performed at least 200 hours of combined eligible volunteer service during the year.

Before you file

This guide provides you with the basic information you need to complete your 2024 Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada.

Use the information in this tax package, along with your information slips, receipts and supporting documents, to complete your return.

Find out if this guide is for you

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

• You were a deemed resident of Canada on December 31, 2024 (for exceptions, see Which tax package is for you)
• You were a non-resident of Canada throughout 2024 reporting Canadian-source income other than income 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 2024 and are filing a return to elect under section 217 or section 216.1

If these conditions do not apply to you, see Which tax package is for you

Who has to file a return

File a 2024 return if:

• The CRA sent you a request to file a return
• You have to pay tax or want to claim a refund year
• You or your spouse or common-law partner want to begin or continue receiving credits and benefits, such as:
  • the Canada child benefit (CCB) and related provincial and territorial benefits
  • the goods and services tax ⁄ harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits
  • the guaranteed income supplement (GIS)

• You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments
• You and your spouse or common-law partner are jointly electing to split pension income
• You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2024 as a deemed resident of Canada at any time in the year
• You disposed of taxable Canadian property in 2024 as a non-resident of Canada throughout 2024 (if all of the gain from each disposition is exempt under a tax treaty or you received a Certificate of Compliance for the disposition where no payment of tax was required, you may not have to file a tax return (for more information, go to Disposing of or acquiring certain Canadian property)
• You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits. (if you were a non-resident of Canada in 2024, use Form T1136, Old Age Security Return of Income (OASRI), to repay all or part of your OAS benefits)
• You have not repaid all of the amounts that you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP)
• You have to contribute to the Canada Pension Plan (CPP) for 2024 (your total net self-employment income and pensionable employment income is more than $3,500)
• You are paying EI premiums on self-employment income or other eligible earnings
• You incurred a non-capital loss in 2024 that you want to be able to apply to other years
• You want to transfer unused tuition fees or carry forward unused tuition, education and textbook amounts to a future year
• You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP) or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7, RRSP, PRPP and SPP Unused Contributions and Transfers, and HBP or LLP Activities)
• You opened a first home savings account (FHSA) in 2023 or 2024 as a deemed resident of Canada and want to keep your FHSA participation room up to date (see Schedule 15, FHSA Contributions, Transfers and Activities)
• You want to carry forward the unused investment tax credit on expenditures that you incurred in 2024
• You want to report income that will allow you to increase your Canada training credit limit
• You filed Form NR5, Application by a Non-Resident of Canada For a Reduction in the Amount of Non-Resident Tax Required to be Withheld, for 2024, and the CRA approved it (you may also have to file a return electing under section 217 of the Income Tax Act for each year of the period covered by the approved Form NR5; see Form NR5 for exceptions)
• You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real or Immovable Property or Receiving a Timber Royalty, for 2024, and the CRA approved it (you also have to file Form T1159, Income Tax Return for Electing under section 216)
• You filed Form T1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production, for 2024, and the CRA approved it (you also have to file a return electing under section 216.1 of the Income Tax Act)

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2024, you may have to file a 2024 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the  representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, see Doing taxes for someone who died.

Determining your residency status

Residential ties

To determine an individual's residency status, all of the relevant facts in each case must be considered, including residential ties to Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.

Significant residential ties

These ties to Canada include:

• a home in Canada
• a spouse or common-law partner in Canada
• dependants in Canada

Secondary residential ties

These ties to Canada may be relevant in determining your residency status and can include:

• personal property in Canada, such as a car or furniture
• social ties in Canada, such as memberships in Canadian recreational or religious organizations
• economic ties in Canada, such as Canadian bank accounts or credit cards
• a Canadian driver's licence
• a Canadian passport
• health insurance with a Canadian province or territory 

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Factual residents

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside Canada.

Non-residents

You are a non-resident for tax purposes throughout any period that all of the following apply:

• You normally live in another country
• You do not have significant residential ties in Canada
• You are not a deemed resident of Canada

Income you should report

Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from employment in Canada or a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.

Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A or contact the CRA.

Non-resident wanting to elect under section 217

Under section 217 of the Income Tax Act, you can choose to file a Canadian return, report certain types of Canadian-source income and pay tax on this income using an alternative method. You may receive a refund of some or all of the non-resident tax withheld. Choosing to do this is called electing under section 217 of the Income Tax Act.

Non-resident wanting to elect under section 216.1

Under section 216.1 of the Income Tax Act, if you are a non-resident actor, you can choose to report amounts paid, credited or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternative taxing method. Choosing to do this is called Electing under section 216.1.

Deemed non-residents

You are a deemed non-resident of Canada if you would have been considered a resident of Canada (or deemed resident of Canada) but you are instead considered a resident of another country under a tax treaty between Canada and the other country.

The rules that apply to non-residents of Canada also apply to deemed non-residents of Canada. This means you complete your return the same way as a non-resident of Canada.

Deemed residents

You may be considered a deemed resident of Canada for tax purposes if you were not a factual resident of Canada (because you did not have significant residential ties to Canada) and either of the following apply:

• At any time in 2024, you were living outside Canada and were a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program

• You stayed in Canada for 183 days or more in the tax year and are not considered a resident of another country under the terms of a tax treaty between Canada and that country

Additionally, you may be considered a deemed resident of Quebec if you stayed in the province of Quebec during that period. For more information, contact Revenu Québec.

You were a deemed resident of Canada if you lived outside Canada during 2024, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following:

• a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2024, see Members of the overseas Canadian Forces school staff)
• a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2024
• a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad
• a member of the Canadian Forces at any time in 2024
• a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada
• a dependent child of one of the first four persons described earlier in this section and your net world income in 2024 was not more than the basic personal amount in Canadian dollars

Income you should report

Report your 2024 world income. World income is income from all sources both inside and outside Canada.

Members of the overseas Canadian Forces school staff 

If you were a member of the overseas Canadian Forces school staff who left Canada in 2024 and severed residential ties, you became a non-resident of Canada. Use the 2024 income tax package for the province or territory where you lived just before you left Canada. Go to Individuals – Leaving or entering Canada and non-residents for the special rules that apply to you. You can choose to file as a deemed resident of Canada while you are serving abroad. If so, use the 2024 income tax package for the province or territory where you lived just before you left Canada. In future years, you will use the Income Tax Package for Non-Residents and Deemed Residents of Canada.

You lived in Quebec just before you left Canada

In addition to being considered a deemed resident of Canada, under Quebec law, you may also be considered a deemed resident of the province of Quebec. If so, you may have to pay Quebec income tax while you are serving abroad.

For example, if you are a deemed resident of Canada and were, at any time in the year, an agent-general, an officer or a servant of the province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax.

Deemed residents of Quebec

To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return stating that you are:

• subject to Quebec income tax
• filing a Revenu Québec Income Tax Return
• asking for relief from the non-resident and deemed resident surtax

For more information, contact the CRA.

The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or, at any time in the year, an ambassador, minister, high commissioner, officer or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Québec.

Which tax package is for you

• You were a deemed resident in 2024 reporting only income from a business with a permanent establishment in a province or territory of Canada, use the income tax package for the province or territory with a permanent establishment
• You were a deemed resident who returned to live in Canada in 2024, use the income tax package for the province or territory where you lived on December 31, 2024
• You were a non-resident throughout 2024 reporting only income from employment in Canada or a business or partnership with a permanent establishment in Canada, use the income tax package for the province or territory where you earned the income (also see Guide T4058, Non-Residents and Income Tax, for the special rules that apply)

• You were a non-resident of Canada throughout 2024 reporting rental income from real or immovable property in Canada or timber royalties on a timber resource property or a timber limit in Canada, see Guide T4144, Income Tax Guide for Electing under Section 216
• You resided outside Canada in 2024, but kept significant residential ties with Canada, use the income tax package for the province or territory where you kept your residential ties

• You were a newcomer to Canada in 2024, use the income tax package for the province or territory where you resided on December 31, 2024 (see Individuals – Leaving or entering Canada and non-residents)
• You emigrated from Canada during 2024, use the income tax package for the province or territory where you resided on the day you left Canada (go to Individuals – Leaving or entering Canada and non-residents for the special rules that apply)

Due dates

Your 2024 return and payment are due on or before the date below that applies to you:

• For most people, the return is due April 30, 2025, and payment is due April 30, 2025
• For a self-employed person (and their spouse or common-law partner) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2025, and payment is due April 30, 2025
• For a self-employed person (and their spouse or common-law partner) other than those listed above, the return is due June 15, 2025, and payment is due April 30, 2025
• For a deceased person (and their surviving spouse or common-law partner), see Doing taxes for someone who died

• For non-residents electing under section 217, see Section 217 return due date

• For non-residents electing under section 216.1, see Section 216.1 return due date

Exception

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.

For more information, go to Due dates and payment dates. 

Penalties and interest

Penalties

The CRA may charge a penalty if any of the following applies:

• You filed your return late and owe tax for 2024
• You failed to report an amount on your 2024 return and also failed to report an amount on your return for 2021, 2022 or 2023
• You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2024 return

The late filing penalty may be higher if the CRA issued a demand to file the return and assessed a late filing penalty on a return for tax year 2021, 2022 or 2023.

Non-residents electing under section 217

If you file your 2024 section 217 return after June 30, 2025, your election will not be valid. For more information, see Section 217 return due date.

Non-residents electing under section 216.1

If you file your section 216.1 return after the due date, your election will not be valid. For more information, see Section 216.1 return due date.

Interest on your balance owing

If you have a balance owing for 2024, the CRA will charge compound daily interest on any unpaid amount owing for 2024 starting the day after the balance is due. This includes any balance owing if the CRA reassesses your return.

Interest on your refund

The CRA will pay compound daily interest on your tax refund for 2024 in some situations. The calculation will start on the latest of the following three dates:

• the 30th day after the balance due date for the tax year
• the 30th day after you file your return
• the day you overpaid your taxes

Cancel or waive penalties and interest

The CRA administers legislation, commonly called taxpayer relief provisions, that gives the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later.

Taxpayer relief requests can be made online using the CRA's My Account, My Business Account (MyBA) or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it:

• online using My Account, MyBA or Represent a Client
• by mail to the designated office for your province or territory of residence, as shown on the last page of Form RC4288.

For information about how to submit documents online, go to Submit documents online. For details on the required supporting documents, relief from penalties and interest, and other related forms and publications, go to Cancel or waive penalties or interest.

How to send your return to the CRA

Use the address provided in the Contact the CRA section to mail your return to your tax centre.

If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.

If you provide services in the film and television industry and are electing to file a Canadian tax return under section 216.1, send your return to the Film Services Unit that serves the province or territory where the services were provided. You can find the addresses of the offices at Film and media tax credits.

Get help doing your taxes

The following services may help you complete your tax return based on your personal tax situation.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 from Canada and the United States. TIPS is available 24 hours a day, 7 days a week.

Individual enquiries by phone

The telephone numbers to reach the CRA are provided at Contact the Canada Revenue Agency and at Contact the CRA.

If you work in the film or video production industry and you need more information, go to Film and media tax credits for telephone numbers, fax numbers, and addresses for the film services units.

Teletypewriter (TTY) and Video Relay Service (Canada VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use the Canada VRS application, call 1-800-561-6393.

If you use an operator-assisted relay service, call one of the CRA's regular telephone numbers instead of the TTY or Canada VRS number.

Gather your documents

Gather all of the information slips, receipts and supporting documents that you need to report your income and claim any deductions, credits or expenses.

Missing slips or receipts

File your return on time even if you do not have all of your slips or receipts. You are responsible for reporting your income from all sources to avoid any penalties and interest that could be charged.

If you have not received your slips by early April or if you have questions about an amount on a slip, contact the payer.

If you know you will not be able to get a missing information slip by the due date, use your final pay stub or statement to estimate your income and deductions, credits, and expenses you can claim. Enter the estimated amounts on the appropriate lines of your return.

Electing under section 217 

Canadian payers must withhold non-resident tax on certain types of Canadian-source income that they pay or credit to non-residents of Canada. If you are a non-resident, the tax withheld is usually your final tax obligation to Canada on this income. However, you can choose to file a Canadian return to report certain types of Canadian-source income by electing under section 217 of the Income Tax Act.

By making a section 217 election, you pay tax on your Canadian-source income at the same rate as Canadian residents and may receive a refund for all or part of the non-resident tax withheld.

Reducing tax withheld

If you filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld, for the year, and the CRA approved it, you generally have to file a section 217 return by June 30 of the year following each year of the period covered by the approved Form NR5. For more information, see Electing under Section 217.

Eligible section 217 income

You can file a section 217 return for 2024, even if you did not send Form NR5 to the CRA, if you received any of the following types of Canadian-source income in 2024 while you were a non-resident of Canada:

• old age security (OAS) pension
• Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits
• most superannuation and pension benefits
• most registered retirement savings plan (RRSP) payments
• most pooled registered pension plan (PRPP) payments
• most registered retirement income fund (RRIF) payments
• death benefits
• employment insurance (EI) benefits
• certain retiring allowances
• registered supplementary unemployment benefit plan payments
• most deferred profit sharing plan (DPSP) payments
• amounts received from a retirement compensation arrangement or the purchase price of an interest in a retirement compensation arrangement
• prescribed benefits under a government assistance program
• Auto Pact benefits

Section 217 return due date

Your 2024 section 217 return must be filed on or before June 30, 2025. However, if you have a balance owing for 2024, you must pay it on or before April 30, 2025, to avoid interest charges.

If you owe tax for 2024 and do not file your return for 2024 within the dates specified, the CRA will charge you a late-filing penalty. The CRA will also charge compound daily interest starting May 1, 2025, on any unpaid amounts owing for 2024.

If you file your 2024 return after June 30, 2025, the CRA cannot accept your section 217 election according to the Income Tax Act

If you file late and the required amount of non-resident tax was withheld on your eligible section 217 income, the CRA will consider the amount withheld to be your final tax obligation to Canada on that income. However, if the payer withheld less than the required amount of tax, the CRA will send you a notice of assessment for the difference.

If, in addition to the eligible section 217 income, you are reporting:

• other Canadian-source income, such as a taxable capital gain from disposing of taxable Canadian property, or if you have to pay tax on employment income you are reporting, you must file your return on or before April 30, 2025 (for more information, see Due dates).
• business income and you have to pay tax on that income, you must file the return on or before June 15, 2025

Completing your section 217 return

Before you start, gather all of the documents you need to complete your return, including your information slips (such as your NR4 slips), receipts for any deductions or credits you want to claim, and the following forms found in this tax package:

• Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada
• Federal Worksheet for Non-Residents and Deemed Residents of Canada
• Schedule A, Statement of World Income
• Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits
• Schedule C, Electing under Section 217 of the Income Tax Act

To complete your return, follow these instructions:

1 – At the top of page 1 of your return, write "Section 217"

2 – Complete the Identification and other information section of your return using the instructions.

3 – Report the following income on your return:

• all eligible section 217 income paid or credited to you in 2024
• your 2024 Canadian-source employment and business income, net Canadian partnership income if you are a limited or non-active partner, and any taxable capital gains from disposing of taxable Canadian property, if applicable

4 – Complete Part 1 of Schedule C, Electing under Section 217 of the Income Tax Act

5 – Claim only the deductions on lines 20700 to 25600 of your return that apply to you

6 – Complete Schedule A, Statement of World Income

7 – Complete Step 5 of your return to calculate your federal tax as follows:

• Claim the federal non-refundable tax credits on lines 30000 to 34900 of your return that apply to you
• When calculating your federal tax, enter whichever amount is more on line 76 of your return:
  • your taxable income from line 26000 of your return
  • your net world income after adjustments from line 16 of Schedule A
• Complete Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits, and enter the result on line 132 of your return
• Calculate and enter the amount of surtax for non-residents of Canada and deemed residents of Canada on line 137 of your return
• Complete Part 2 of Schedule C to calculate the section 217 tax adjustment (line 41450 of your return) if the amount you entered on line 76 of your return is the same as the amount entered on line 16 of your Schedule A

8 – Complete lines 42000 to 43500 of your return, if they apply to you

9 – On line 43700 of your return, enter the non-resident tax withheld on your eligible section 217 income (from your NR4 slips) as well as any other amounts withheld as shown on your information slips for any other Canadian-source income you are reporting on your return

10 - Complete the rest of your return

Attach your information slips and all completed schedules to your return. If you file your return without attaching your schedules and supporting documents, the processing of your return may be delayed.

If you file your section 217 return on time, the CRA will refund any tax withheld that is more than the amount you owe. For more information, see, Electing under Section 217.

Electing under section 216.1 

If you are a non-resident actor, a non-resident withholding tax of 23% applies to amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada. Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. However, you can choose to report this income on a Canadian income tax return for 2024 by electing under section 216.1 of the Income Tax Act. In doing so, you may receive a refund of all or part of the non-resident tax withheld on this income.

Reducing tax withheld

If you intend to elect under section 216.1, you can apply for a reduction to the required amount of non-resident tax withheld on amounts paid, credited or provided as a benefit to you for film and video acting services rendered in Canada. You must apply before you provide the acting services in Canada.

To apply, file Form T1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production, or Form T1288, Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production.

For more information, go to Film and media tax credits.

Section 216.1 return due date

Generally, if you choose to file a return under section 216.1, your 2024 return must be filed on or before April 30, 2025.

If you are a self-employed individual, your 2024 return must be filed on or before June 15, 2025. However, if you have a balance owing for 2024, you still have to pay it on or before April 30, 2025. For more information, see Due dates.

Completing your section 216.1 return

At the top of page 1 of your return, write "Section 216.1 (actor's election)".

Send your return to the Non-resident services section of your tax services office. For more information, see Film and media tax credits.

If you file your return after the due date, your election is not valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income.

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