Non-residents living in and outside Canada

Applying for an individual tax number (ITN)

Information for non-residents individuals who need an individual tax number, who can apply, when to apply, what documents you need, and how to apply.

Non-residents of Canada

Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?

Rental income and non-resident tax

Non-residents who receive rental income from Canada, electing to file a tax return under Section 216 of the Income Tax A

Seasonal agricultural workers from other countries

Seasonal agricultural workers from other countries, Canadian employers of seasonal agricultural workers, liaison officers 

International students

This page provides basic information about the income tax rules that apply to international students in Canada.