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.
• Share your thoughts: Supporting newcomers to Canada filing their income tax and benefit return
  We are talking with service providers and organizations working with newcomers to Canada about how we can serve you better.

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

• International income tax issues: CRA and COVID-19
• 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