International and non-resident taxes
File non-resident corporations income tax, file non-residents income tax, get information on tax treaties, country by country reporting.
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Services and information
Determining your residency status
Information for individuals on residency for tax purposes
Non-residents living in and outside Canada
Get information on rental income and non-resident tax, international students, seasonal workers
Residents permanently leaving Canada
Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income
Deemed residents
183 day rule, tax obligations, filing requirements, tax package
Tax information for non-resident corporations
Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more
Disposing of or acquiring certain Canadian property
Procedures to follow when you are selling, transferring or acquiring certain Canadian property
Payments to non-resident
Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting
Country-by-Country Reporting
Information exchanges with our global partners on revenue, tax and profit data of large multinational enterprises
Tax treaties
Canada's tax agreements with other countries, including the status of negotiations, and important notices
How the Canada Revenue Agency (CRA) works with other tax authorities
Cooperation among tax administrations is critical to improving the fairness of the global tax system
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