International and non-resident forms and publications
Publications
- Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status
- Income Tax Folio S5-F2-C1, Foreign Tax Credit
- Income Tax Folio S6-F1-C1, Residence of a Trust or Estate
- IC71-17R6, Competent Authority Assistance under Canada's Tax Conventions
- IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116
- IC75-6R2, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- IC77-9R, Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- Transfer Pricing
- IC94-4R, International Transfer Pricing: Advance Pricing Arrangements (APAs)
- IC94-4RSR Special Release, Advance Pricing Arrangements for Small Businesses
- IT-76R2 ARCHIVED, Exempt portion of pension when employee has been a non-resident
- IT-109R2 ARCHIVED, Unpaid Amounts
- IT-155R3 ARCHIVED, Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- IT-155R3SR ARCHIVED, Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
- IT-303 ARCHIVED, Know-how and similar payments to non-residents
- IT-303SR ARCHIVED, Know-how and similar Payments to non-residents
- IT-361R3 ARCHIVED, Exemption from Part XIII Tax on Interest Payments to Non-Residents
- IT-393R2 ARCHIVED, Election Re: Tax on Rents and Timber Royalties Non-Residents
- IT-420R3 ARCHIVED, Non-Residents - Income Earned in Canada
- IT-434R ARCHIVED, Rental of Real Property by Individual
- IT-451R ARCHIVED, Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
- IT-465R ARCHIVED, Non-Resident Beneficiaries of Trusts
- IT-468R ARCHIVED, Management or administration fees paid to non-residents
- IT-489R ARCHIVED, Non-Arm's Length Sale of Shares to a Corporation
- IT-494 ARCHIVED, Hire of ships and aircraft from non-residents
- IT-497R4 ARCHIVED, Overseas Employment Tax Credit
Guides
- 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada
- P102, Support Payments
- Seasonal Agricultural Workers Program (formerly Guide RC4004)
- RC4164, Canadian Film or Video Production Tax Credit – Guide to Form T1131
- RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada
- T4012, T2 Corporation – Income Tax Guide
- T4013, T3 Trust Guide
- T4016, Exempt U.S. Organizations – Under Article XXI of the Canada – United States Tax Convention
- T4036, Rental Income
- T4037, Capital Gains
- T4055, Newcomers to Canada
- T4058, Non-Residents and Income Tax
- T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting
- T4144, Income Tax Guide for Electing under Section 216
- T4145, Electing under Section 217 of the Income Tax Act
- T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents
Forms
The following table lists international and non-resident forms by form number, title and description, and provides related forms, guides and information (if any).
| Form number | Title and description | Related forms, guides and information |
|---|---|---|
| 5013-D1 | Federal Worksheet for Non-Residents and Deemed Residents of Canada | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| 5013-R | Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| 5013-SA | Schedule A, Statement of World Income (for non-residents and deemed residents of Canada) | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| 5013-SB | Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits (for non-residents of Canada) | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| 5013-SC | Schedule C, Electing under Section 217 of the Income Tax Act (for non-residents of Canada) | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| T1287 | Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production | Film and Media Tax Credits |
| T1288 | Application by a Non-resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production | Film and Media Tax Credits |
| NR301 | Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person | IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention |
| NR302 | Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners | IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention |
| NR303 | Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity | IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention |
| NR4 | Statement of Amounts Paid or Credited to Non-Residents of Canada | T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting |
| NR4(OAS) | Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada | T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada |
| NR4SUM | Summary of Amounts Paid or Credited to Non-Residents of Canada | T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting |
| NR5 | Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld | 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T4145, Electing under Section 217 of the Income Tax Act |
| NR6 | Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty | T4144, Income Tax Guide for Electing under Section 216 T1159, Income Tax Return for Electing under Section 216 T4036, Rental Income |
| NR601 | Non-Resident Ownership Certificate – Withholding Tax | IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting |
| NR602 | Non-Resident Ownership Certificate – No Withholding Tax | IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting |
| NR603 | Remittance of Non-Resident Tax on Income from Film or Video Acting Services | Film and Media Tax Credits |
| NR7-R | Application for Refund of Part XIII Tax Withheld | |
| NR73 | Determination of Residency Status (Leaving Canada) | Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status |
| NR74 | Determination of Residency Status (Entering Canada) | Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status |
| NRTA1 | Authorization for Non-Resident Tax Exemption | |
| R102-R | Regulation 102 Waiver Application | Treaty based waivers involving Regulation 102 withholding |
| R105 | Regulation 105 Waiver Application | RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada |
| RC267 | Employee Contributions to a United States Retirement Plan for Temporary Assignments | 5000-G, Federal Income Tax and Benefit Guide |
| RC268 | Employee Contributions to a United States Retirement Plan for Cross-Border Commuters | 5000-G, Federal Income Tax and Benefit Guide |
| RC269 | Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements | 5000-G, Federal Income Tax and Benefit Guide |
| T106 | Information Return of Non-Arm's Length Transactions with Non-Residents | Transfer Pricing |
| T1131 | Canadian Film or Video Production Tax Credit | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return RC4164, Canadian Film or Video Production Tax Credit – Guide to Form T1131 |
| T1134 | Information Return Relating To Controlled and Not-Controlled Foreign Affiliates | Foreign reporting |
| T1135 | Foreign Income Verification Statement | Foreign reporting |
| T1141 | Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities |
Foreign reporting |
| T1142 | Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust | Foreign reporting |
| T1159 | Income Tax Return for Electing under Section 216 | T4144, Income Tax Guide for Electing under Section 216 |
| T1161 | List of Properties by an Emigrant of Canada | T1 – 5000-S3, Schedule 3 – Capital Gains (or Losses) |
| T1177 | Film or Video Production Services Tax Credit | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T1243 | Deemed Disposition of Property by an Emigrant of Canada | |
| T1244 | Election, under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property | |
Allowable Amount of Federal and Provincial or Territorial Non-Refundable Tax Credits Information about your Residency Status |
Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status T4058, Non-Residents and Income Tax |
|
| T1261 | Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents | |
| T1262 | Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds | Non-resident's investments in Canadian Mutual Funds |
| T2 | T2 Corporation Income Tax Return | T4012, T2 Corporation – Income Tax Guide |
| T2SCH19 | Non-Resident Shareholder Information | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2SCH20 | Part XIV – Additional Tax on Non-Resident Corporations |
T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2SCH91 | Information Concerning Claims for Treaty-Based Exemptions | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2SCH97 | Additional Information On Non-Resident Corporations in Canada | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2016 | Part XIII Tax Return – Tax on Income from Canada of Approved Non-Resident Insurers | |
| T2023 | Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans | |
| T2047 | Agreement in Respect of Unpaid Amounts | IT-109R2, ARCHIVED – Unpaid Amounts |
| T2061A | Election by an Emigrant to Report Deemed Dispositions of Property and any Resulting Capital Gains or Loss | IT-451R, ARCHIVED – Deemed disposition and acquisition on ceasing to be or becoming resident in Canada |
| T2062 | Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property | T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) |
| T2062A | Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other than Capital Property) or Depreciable Taxable Canadian Property | IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 |
| T2062ASCH1 | Disposition of Canadian Resource Property by Non-Residents | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2062B | Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada | IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 |
| T2062BSCH1 | Certification and Remittance Notice | T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return |
| T2062C | Notification of an acquisition of treaty-protected property from a non-resident vendor | IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 |
| T2091(IND) | Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) | Income Tax Folio S1-F3-C2, Principal Residence T2091(IND)-WS, Principal Residence Worksheet |
| T2091(IND)-WS | Principal Residence Worksheet | T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) Income Tax Folio S1-F3-C2, Principal Residence |
| T3RET | T3 Trust Income Tax and Information Return | T4013, T3 Trust Guide |
| T4A-NR | Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada | RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada |
| T4A-NR SUM | Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada | RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada |
| T776 | Statement of Real Estate Rentals | T4036, Rental Income |
| TL11D | Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada |
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