When to file a section 217 return

The CRA will only accept your section 217 election if your return is filed by the due date.

On this page

• Filing and payment due dates
• Late filing

Filing and payment due dates

A section 217 election must be filed by the due date.

If you have a balance owing, you must pay it by the payment due date to avoid interest charges on any unpaid amounts.

June 30

Filing due date for a section 217 return

April 30

Payment due date for a balance owing

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it, or if it is postmarked, on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.

For more information, go to Due dates and payment dates.

Exception to the filing due date

The due date for filing your section 217 return may be different if you are also reporting other types of Canadian-source income on your return, such as:

• employment or business income
• net Canadian partnership income if you are a limited or non-active partner
• taxable capital gains from disposing of taxable Canadian property

For more information, refer to Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada: Due dates.

Late filing

The CRA cannot accept your section 217 election if you file your return after June 30th.

If you file late and the required amount of non-resident tax was withheld on your eligible section 217 income, the CRA will consider the amount withheld to be your final tax obligation to Canada on that income.

The CRA will send you a notice of assessment for the difference if the payer-withheld amount is less than the required amount of tax.