Completing Schedule C

Complete Schedule C if:

• You were a non-resident of Canada for the entire year
• You are electing to file a return under section 217

Steps to complete Schedule C

1. Get Schedule C (Form 5013-SC)

   View or download Schedule C, Electing under Section 217 of the Income Tax Act

2. Report your eligible section 217 income

   Complete Part 1 of Schedule C to report your eligible section 217 income and calculate your non-resident tax payable.

   Your calculated amount may be different from the non-resident tax withheld if:

   • The payer did not withhold the required amount
   • The CRA approved a reduction to the amount of tax withheld (Form NR5)

3. Calculate your section 217 tax adjustment

   Complete Part 2 of Schedule C only if the amount on line 71 of your return equals your net world income after adjustments (line 16 of Schedule A).

   Your net world income after adjustments may include:

   • Foreign-source income (not taxable in Canada)
   • Canadian-source income like interest, dividends, or rental income not included in the taxable income

   This adjustment reduces your federal tax by the portion of tax that applies to this income.

4. Claim deductions

   Claim only the deductions on lines 20700 to 25600 of your return that apply to you.

5. Complete Schedule A

   You must complete Schedule A, Statement of World Income, before calculating your federal tax.

   See Completing Schedule A for details.