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International and non-resident taxes

Common topics of interest for international and non-resident individuals, businesses and trusts, such as:

reporting of foreign income;
foreign spin-offs;
rendering services in Canada;
rental income and rental properties;
disposing of or acquiring certain Canadian property;
transfer pricing; and
non-resident's investments in Canadian mutual funds.

What's new for international and non-resident taxes

A new treaty between Canada and Italy came into force November 25, 2011. For more information go to How the new Canada-Italy Income Tax Convention affects the taxation of pension payments and social security benefits received.

Generally, Form NR5 only has to be filed once every five tax years. For more information, see Form NR5 - 5-year Administrative Policy.

Topics about International and Non-resident Taxes

Individuals Tax and filing information for newcomers, emigrants, international students, government employees living outside of Canada, and non-residents	Businesses Carrying on a business in Canada, filing requirements for non-resident corporations, goods and services tax/harmonized sales tax information for doing business with Canada, and more
Competent Authority Services Competent Authority Services, Mutual Agreement Procedures, requests for competent authority assistance, and more	Film Advisory Services For non-residents who provide services in the film and television industry in Canada, including non-resident actors and behind-the-scenes personnel
Trusts Residency, income tax return filing requirements, guides, schedules, forms, and more	Foreign Convention and Tour Incentive Program (FCTIP) Rebate for non-residents who make purchases related to tour packages, conventions and exhibitions.
Exchange rates For converting your income or deductions to Canadian dollars.	Tax treaties Canada's tax agreements with other countries, including the status of negotiations, and important notices.
Residency Residency determinations for: Individuals Corporations Trusts	Payments to non-residents For those making or crediting payments to non-residents on: non-resident tax withholding remitting deductions reporting
Non-resident tax calculator An online tool to calculate the current Part XIII (non-resident) tax payable on certain amounts paid or credited to non-residents of Canada.	Form NR5 - 5-year Administrative Policy Generally, Form NR5 only has to be filed once every five years.

Forms and publications