Non-residents living in and outside Canada
Get information on rental income and non-resident tax, international students, seasonal workers
Services and information
Non-residents who receive rental income from Canada, electing to file a tax return under Section 216 of the Income Tax Act.
Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
Tax obligations for international students
Seasonal agricultural workers from other countries, Canadian employers of seasonal agricultural workers, liaison officers
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