This page provides information about the income tax rules that apply to non-residents of Canada.
You are a non-resident for tax purposes if you:
If you lived outside Canada during the tax year and you are a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency (CIDA) assistance program, see Government employees outside Canada for the rules that apply to you. These rules can also apply to your dependent children and other family members.
You are a deemed resident for tax purposes for the entire tax year if you:
If this is your situation, see Deemed residents for the rules that apply to you.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country.
As a deemed non-resident, the same rules apply to you as a non-resident of Canada.
Residential ties include:
Other ties that may be relevant include:
For more information on residency status, see Residency - Individuals or Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.
If you want an opinion about your residency status, complete and submit Form NR74, Determination of Residency Status (Entering Canada).
As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive.
Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax.
If you receive old age security pension during the tax year, you may have to file the Old Age Security Return of Income each year.
Part XIII tax is deducted from the types of income listed below. To make sure the correct amount is deducted, it's important to tell Canadian payers:
The most common types of Canadian income subject to Part XIII tax are:
Generally, the interest that you receive or that is credited to you is exempt from Canadian withholding tax if the payer is unrelated (arm's length) to you. For more information, see our Non-resident tax calculator or contact the International Tax Services Office.
If you receive Canadian income that is subject to Part XIII tax:
If you think an incorrect amount of Part XIII tax has been deducted from your income, contact us.
For more information about Part XIII tax, see Information Circular IC77-16, Non-Resident Income Tax.
The payer usually deducts Part I tax from the types of income listed below. However, if you carry on a business in Canada, or sell or transfer taxable Canadian property, you may have to pay an amount on account of tax:
Even if the payer deducts tax from your income or you pay an amount of tax during the year, you may also have to file a Canadian income tax return to calculate your final tax obligation to Canada on:
For the procedures you must follow if you sell or transfer, or plan to sell or transfer taxable Canadian property (such as real estate, business property, or unlisted shares of a Canadian corporation), see Disposing of or acquiring certain Canadian property.
There are two situations in which you can elect to file a Canadian income tax return for income from which Part XIII tax was deducted:
If you elect to file a Canadian income tax return, you may be able to claim a refund for part or all of the Part XIII tax deducted.
For more information:
You must file a Canadian income tax return if you:
For more information, see "Do you have to file a return?" in the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
When completing your tax return:
If you receive Canadian rental income or timber royalties and you elect to file, you must report this income on a separate tax return, but you do not include any other type of Canadian income on this separate return. In this situation, you could file more than one Canadian tax return in a tax year: one for the rental income or timber royalties; and one for any other type of Canadian income that you receive.
The type of Canadian income you receive during the tax year determines which tax return package you should use.
Generally, your tax return has to be filed on or before:
A balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return.
If you render services in Canada (other than in the course of regular and continuous employment):
This generally applies to lecturers, consultants, entertainers, artists and athletes.
If you are employed or providing services within the movie industry such as producers, directors, actors, and other personnel working behind the scenes, see Film Advisory Services.
To complete your Canadian income tax return:
If all or part of the income is exempt from tax in Canada under the terms of a tax treaty between Canada and your home country, you may be able to claim a deduction on your Canadian tax return. For more information, see Line 256 - Exempt foreign income.
For more information, see Rendering services in Canada.
See Residency status for an explanation of non-resident status for all individuals, including seniors.
The following information is also available for non-resident seniors :
For more information, see Non-resident seniors.
See Seasonal agricultural workers, for more information on the following: