Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020
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Use this guide if any of the following apply to you:
- You were a deemed resident of Canada on December 31, 2020. For exceptions, see Which income tax package should you use?.
- You were a non-resident of Canada throughout 2020, 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 2020, 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?.
Table of Contents
- Is this guide for you?
- What's new for 2020?
- Completing your return
- Do you have to file a return?
- Determining your residency status
- Were you a deemed non-resident of Canada in 2020?
- Were you a deemed resident of Canada in 2020?
- Electing under section 217
- Electing under section 216.1
- Due dates, penalties, and interest
- Gather all your documents
- Need help doing your taxes
- How to file your return
- Which income tax package should you use?
- 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
- How to pay your balance owing or to get your refund
- What documents to attach to your return
- After sending your return
- Contact the Canada Revenue Agency
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