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Return to International and Non-resident Taxes

Individuals - International and Non-resident Taxes

Important notices on non-resident tax, foreign pensions, embassy staff, international agreements and other topics.

Topics about Individuals - International and Non-resident Taxes:

Common topics of interest for individuals, businesses and trusts. Vancouver 2010 Games, foreign reporting, foreign spin-offs, rendering services in Canada, rental income and non-resident tax, sale or transfer (disposition) of Canadian property, transfer pricing, and non-resident's investments in Canadian mutual funds.
Residency for individuals Determination of residency for individuals. Factors that determine residency, such as residential ties.	Temporarily Outside Canada Canadians who are residents while travelling or living abroad. Tax obligations and various tax credits.
Newcomers to Canada (immigrants) Your first year as a resident for tax purposes. Your residency status, tax obligations and first income tax return.	International students in Canada Are you a resident for tax purposes? What are your tax obligations?
Leaving Canada (emigrants) Severing ties with Canada, becoming a non-resident, tax obligations, filing requirements, and tax on Canadian-source income.	Dispositions and Deemed Dispositions of Property Deemed dispositions by emigrants, reporting requirements, deferral of tax owing, unwinding upon return to Canada.
Government employees outside Canada Residency status, tax obligations, filing requirements, child benefits, Canadian Forces school staff.	Non-residents of Canada Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
Non-resident Seniors Old Age Security Return of Income (OASRI), OAS and CPP tax information slips, residency status, election to file an income tax return under Section 217, and a notice for those who filed Form NR5.	Going down South? Easy access to important forms, publications, information, and services that you may want to review before you leave.
Deemed residents 183 day rule, tax obligations, filing requirements, tax package.	Seasonal Agricultural Workers Information for seasonal agricultural workers from other countries, their Canadian employers, and liaison officers.

Related topics

Taxes for Individuals - Income taxes, RRSP's, My Account, Child and Family Benefits, RESP's and more.
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