Individuals – Leaving or entering Canada and non-residents

This page is for individuals. Were you looking for Businesses – International and non-resident taxes?

How do I...

• Determine my residency status
• Request competent authority services
• Get a certificate of residency
• Authorize a representative for non-resident tax accounts

Topics

• 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

• Non-Resident Tax Calculator

Information for

• Taxes for international students studying in Canada
• Government employees outside Canada
• Seasonal agricultural workers from other countries
• Non-resident seniors
• Factual residents – Temporarily outside of Canada
• Non-resident actors
• Canadian residents going down south

Forms and publications

• International and non-resident forms
• International and non-resident guides
• International and non-resident publications

Related topics

• Important notices
• Foreign Convention and Tour Incentive Program
• Behind the scenes personnel

Government partners

• Related provincial and territorial government sites
• Canada's International Gateway