If you are a non-resident or part-year resident of Canada, you can choose to file a Canadian tax return to report certain Canadian-source income by electing under section 217.
On this page
Eligibility
You may want to file a section 217 return if both apply:
- You were a non-resident or part-year resident of Canada during the year
- You received eligible Canadian-source income
If you left Canada permanently (emigrated) in 2025
The section 217 election applies to Canadian-source income received after leaving Canada.
If you are a newcomer to Canada (immigrant) in 2025
See the special rules for part-year residents.
This election applies to the following types of Canadian-source income:
- Old age security (OAS) pension
If you received OAS benefits
You may also have to file Form T1136, even if you do not elect under section 217. See Guide T4155 for more information.
- Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits
- Most superannuation and pension benefits
- Most RRSP, PRPP, and RRIF income
- Death benefits
- Employment insurance (EI) benefits
- Certain retiring allowances
- Registered supplementary unemployment benefit plan income
- Most deferred profit-sharing plan (DPSP) income
- Amounts from a retirement compensation arrangement (RCA)
- Prescribed benefits under a government assistance program
- Auto Pact benefits
Amounts you should not include
Do not include:
- Supplements under the Old Age Security Act
- Transfers to acquire an annuity, RPP, RRSP, PRPP, or RRIF (with CRA authorization)
- Amounts exempt under the Income War Tax Act
- Income attributable to services rendered while you were not resident in Canada and not employed, or only occasionally employed, in Canada
Special rules for part-year residents
If you elect under section 217 as a part-year resident, you must report:
- World income for the part of the year you were a resident of Canada
- All section 217 income for the part of the year you were a non-resident
For details on reporting world income, see the Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
Tax treatment
Part-year residents electing under section 217 pay provincial or territorial taxes instead of the non-resident surtax.
For more information, go to Individuals – Leaving or entering Canada and non-residents.
