Step 5 – Federal tax

To calculate the federal tax on your return, which includes the surtax for non-residents of Canada and deemed residents of Canada, follow the instructions in this section.

Non-residents electing under section 217 – Your federal tax is based on the greater of your taxable income (line 26000) or your net world income after adjustments (line 16 on Schedule A, Statement of World Income). In addition, you may be entitled to the section 217 tax adjustment. For more information, see line 41450.

▮▲Schedule A, Statement of World Income

Complete Schedule A to report your world income. World income is income from Canadian sources and sources outside Canada. Your foreign-source income is reported only on your Schedule A.

Non-residents and non-residents electing under section 216.1 – Complete and attach Schedule A to your return. Your net world income is used to determine your allowable non-refundable tax credits on Schedule B, Allowable Amount of Non-Refundable Tax Credits.

Non-residents electing under section 217 – Complete and attach Schedule A to your return. Your net world income is used to determine your allowable non-refundable tax credits on Schedule B, and to calculate your federal tax on your return, and the section 217 tax adjustment on Schedule C, Electing under Section 217 of the Income Tax Act.

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