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Individuals - International and non-resident taxes

Important notices on non-resident tax, foreign pensions, competent authority (tax treaty) issues, embassy staff, international agreements and other topics.

Topics about Individuals - International and Non-resident Taxes

Common topics of interest for individuals, businesses and trusts, such as 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 Factors used in the determination of residency status, such as residential ties, how to get our opinion, and special rules.	Temporarily outside Canada Tax obligations and various tax credits for Canadian residents travelling or living abroad.
Newcomers to Canada (immigrants) Tax obligations and filing requirements for the first year you are considered a resident of Canada for tax purposes.	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, 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, and 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 slips online, election under Section 217, and a reminder for those who filed Form NR5.	Vacationing outside of Canada Forms, publications, information, and services that you may want to review before going on vacation.
Deemed residents 183 day rule, tax obligations, filing requirements, tax package.	Seasonal agricultural workers from other countries For information for these workers, Canadian employers, and liaison officers.

Related topics

Taxes for Individuals - Income taxes, RRSPs, My Account, child and family benefits, RESPs and more.
My Account - A secure, convenient, and time-saving way to access and manage your tax and benefit information online.
My Payment - A self-service option that allows payments to be made online.
Quick Access - Immediate access to some of your information.
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