As a non-resident or part-year resident of Canada, you can choose to file a Canadian return to report certain Canadian-source income by electing under section 217.
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Eligibility
You may want to file a section 217 return if both of the following apply:
- You were a non-resident or part-year resident of Canada in the year
- You received eligible Canadian-source income
If you left Canada permanently (emigrated) in 2024, the section 217 election applies to Canadian-source income that is received after leaving Canada.
If you are a newcomer to Canada (immigrant) in 2024, see Special rules for part-year residents to see if it applies to you.
The section 217 election applies to the following types of Canadian-source income:
- Old age security (OAS) pension
If you received OAS benefits
You may have to file Form T1136, Old Age Security Return of Income (OASRI), even if you choose not to file a return under section 217.
For more information, see Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents.
- Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits
- Most superannuation and pension benefits
- Most registered retirement savings plan (RRSP) income
- Most pooled registered pension plan (PRPP) income
- Most registered retirement income fund (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 received from a retirement compensation arrangement (RCA) or the purchase price of an interest in an RCA
- Prescribed benefits under a government assistance program
- Auto Pact benefits
Amounts you should not include
Do not include the following amounts when calculating your eligible section 217 income:
- Any supplement received under the Old Age Security Act
- An amount transferred to acquire an annuity contract, registered pension plan, RRSP, PRPP or RRIF following an authorization from the CRA
- An amount exempt under the Income War Tax Act
- Any amount that can reasonably be considered to be attributable to services rendered while you were not resident in Canada and while you were not employed, or were only occasionally employed, in Canada
Special rules for part-year residents
As a part-year resident electing to file a return under section 217, you must report:
- 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, see 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.
