Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020

5013-g(E) 

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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, 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?.

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