Non-residents living in and outside Canada

Get information on rental income and non-resident tax, international students, seasonal workers.

Services and information

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

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

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, Canadian employers of seasonal agricultural workers, liaison officers

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