Individuals – Leaving or entering Canada and non-residents
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- Leaving Canada (emigrants)
Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income
- Newcomers to Canada (immigrants and returning residents)
Tax obligations and filing requirements for the first year you are considered a resident of Canada for tax purposes.
- Non-residents of Canada
Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
- Deemed residents of Canada
183 day rule, tax obligations, filing requirements, tax package
- Factual residents – Temporarily outside of Canada
Tax obligations and various tax credits for Canadian residents travelling or living abroad.
Topics that apply to individuals and businesses
- Rental income and non-resident tax
Non-residents who receive rental income from real or immovable properties from Canada, electing to file a tax return under section 216 of the Income Tax Act
- Non-resident's investments in Canadian mutual funds
Non-resident's investments in Canadian mutual funds, withholding tax, reporting requirements and electing to file a Part XIII.2 tax return
- Disposing of or acquiring certain Canadian property
Procedures to follow when you are selling, transferring or acquiring certain Canadian property.
- Tax treaties
Canada's tax agreements with other countries, including the status of negotiations, and important notices
- Foreign reporting
Foreign reporting, penalties, forms, and information returns
- Foreign spin-offs
Canadian resident shareholders of foreign corporations can make a special election in respect of certain eligible distributions of spin-off shares. This election is available for qualifying shareholders who are individuals, trusts, and corporations
- Transfer pricing
International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda
- Residency and how to contact us
Topics for payers
- Payments to non-residents
Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting
- Form NR5 – 5-year Administrative Policy
Generally, Form NR5 only has to be filed once every five years.
- Rendering services in Canada
Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit
Calculators and tools
Forms and publications
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