2023 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada

5013-G(E)

The CRA's publications and personalized correspondence are available in braille, large print, e-text, and MP3. 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 operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 8 am to 8 pm and Saturday from 9 am to 5 pm.

La version française de ce guide est intitulée Guide d’impôt et de prestations pour les non-résidents et les résidents réputés du Canada.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

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