How to complete your return

Follow the steps below to complete your return and schedules, and to report your eligible section 217 income.

Steps to complete your return

1. Get instructions to complete your section 217 return

   For instructions on how to complete your section 217 return, refer to Income Tax and Benefit Guide for Non-residents and Deemed Residents of Canada.

   If you left Canada permanently

   Use the tax package for the province or territory where you resided on the date you left Canada.

2. Gather all of your documents

   You will need the following documents to complete your return:

   • Information slips (such as NR4 slips)
   • Receipts for any deductions or credits you want to claim
   • Forms and schedules from the Income tax package for non-residents and deemed residents of Canada

3. Indicate that you are making a section 217 election

   Write “SECTION 217” at the top of page 1 of your Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada.

4. Complete the Identification and other information section

   Get detailed instructions for completing: Identification and other information.

5. Report your income

   Report the following income on your return:

   • All eligible section 217 income paid or credited to you
   • Canadian-source employment and business income
   • Net Canadian partnership income if you are a limited or non-active partner
   • Any taxable capital gains from disposing of taxable Canadian property
   Special rules for part-year residents

   As a part-year resident electing to file a return under section 217, you must report:

   • Your world income for the part of the year that you were a resident of Canada
   • All section 217 income for the part of the year that you were a non-resident of Canada

   For more information about reporting world income, refer to the Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.

   Part-year residents electing under section 217 are subject to provincial or territorial taxes instead of the surtax for non-residents and deemed residents of Canada. For more information, go to Individuals – Leaving or entering Canada and non-residents.

6. Complete your schedules and calculate your federal tax

   Complete each schedule in the following order if it applies to you:

   • Schedule C, Electing under Section 217 of the Income Tax Act – Part 1 and Part 2
   • Schedule A, Statement of World Income
   • Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada – Step 5
   • Schedule B, Allowable amount of federal non-refundable tax credits

7. Amounts withheld from your information slips

   Enter the non-resident tax withheld on your eligible section 217 income from your NR4 slips on line 43700 of your return.

8. Send your supporting documents and your completed return to the CRA

   Attach your information slips and completed schedules to your return.

   If you file your return without attaching your schedules and supporting documents, the assessment of your return may be delayed.

   Send your documents to one of the tax centres below:

   You were a non-resident of Canada and lived in a different country in the year

   Send your section 217 return and supporting documents to the address shown below for the country you lived in.

   If you lived in:

   • Denmark
   • France
   • Netherlands
   • United Kingdom
   • United States

   Mail to:

   Winnipeg Tax Centre
   PO Box 14001, Station Main
   Winnipeg MB R3C 3M3

   For all other countries

   Mail to:

   Sudbury Tax Centre
   1050 Notre Dame Avenue
   Sudbury ON P3A 5C2

   You are a newcomer to Canada

   Send your section 217 return and supporting documents to the address shown below for the province or territory you lived in on December 31, 2024.

   If you lived in:

   • Alberta
   • British Columbia
   • Manitoba
   • Northwest Territories
   • Nunavut
   • Saskatchewan
   • Yukon

   Ontario (Belleville, Hamilton, Kingston, Kitchener, London, Ottawa, Peterborough, St. Catharines, Thunder Bay, Waterloo, Windsor)

   Mail to:

   Winnipeg Tax Centre
   PO Box 14001, Station Main
   Winnipeg MB R3C 3M3

   • New Brunswick
   • Newfoundland and Labrador
   • Nova Scotia
   • Prince Edward Island
   • Québec

   Ontario (Barrie, Sudbury, Toronto)

   Mail to:

   Sudbury Tax Centre
   1050 Notre Dame Avenue
   Sudbury ON P3A 5C2