Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021


Is this guide for you?

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

  • You were a deemed resident of Canada on December 31, 2021 (for exceptions, see Which tax package should you use?)
  • You were a non-resident of Canada throughout 2021 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 2021 and you are filing a return to elect under section 217 or section 216.1


For definitions of deemed resident of Canada and non-resident of Canada, see Determining your residency status

If these conditions do not apply to you, see Which tax package should you use?

The CRA's 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 Order alternate formats for persons with disabilities or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

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