Non-Residents and

Income Tax

2022

T4058(E) Rev. 22
Find out if this guide is for you
This guide is for you if you were a non-resident of Canada This guide will introduce you to the Canadian income tax
or a deemed non-resident of Canada for all of 2022. system and will help you to understand the tax
implications of being a non-resident or deemed
Generally, you were a non-resident of Canada in 2022 if
non-resident.
you normally, customarily, or routinely lived in another
country and were not considered a resident of Canada for Do not use this guide if either of the following situations
tax purposes. You will find more information about applied to you in 2022:
non-residents on page 4.
You moved permanently to Canada or you emigrated
You were a deemed non-resident of Canada in 2022 if you from Canada (see Pamphlet T4055, Newcomers to
were a resident (including a deemed resident) of Canada Canada, or go to canada.ca/taxes-international)
and, under a tax treaty between Canada and another
You were a deemed resident of Canada and, under a tax
country or region, you were considered to be a resident of
treaty, were not considered to be a resident of another
another country or region. If so, the same rules apply to
country or region (use the Income Tax Package for
you as to a non-resident (including the way you complete
Non-Residents and Deemed Residents of Canada)
your tax return).

The CRA’s publications and personalized correspondence are

available in braille, large print, e-text, or MP3 for those who have
a visual impairment. For more information, go to canada.ca/cra
-multiple-formats or call 1-800-959-8281. If you are outside
Canada and the United States, call 613-940-8495. The CRA only
accepts collect calls made through telephone operators. After
your call is accepted by an automated response, you may hear a
beep and notice a normal connection delay.

La version française de ce guide est intitulée Les non-résidents et l’impôt.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

canada.ca/taxes
Table of contents
Page Page
Before you start ................................................................... 4 Income .................................................................................. 11
Canada’s tax system ............................................................ 4 Employment income ....................................................... 11
Non-resident of Canada...................................................... 4 Taxable capital gains ....................................................... 11
Residential ties ................................................................. 4 Taxable scholarships, fellowships, bursaries,
If you need help determining your residency status .. 4 study grants, and artists’ project grants ................... 11
Find out if you have to file a return .................................. 4 Fees, commissions, and self-employment income ...... 12
Deceased persons ............................................................. 5 Deductions ........................................................................... 12
Find out which tax package is for you .............................. 5 Registered pension plan, registered retirement savings
Due dates .............................................................................. 5 plan (RRSP), pooled registered pension plan (PRPP),
How to send your return to the CRA................................ 5 and specified pension plan (SPP) contributions............ 12
Social insurance number ..................................................... 6 Child care expenses ......................................................... 12
Goods and services tax/harmonized sales tax Moving expenses ............................................................. 12
(GST/HST) credit............................................................. 6 Losses of other years ....................................................... 12
Calculating your taxes payable ......................................... 12
Taxing Canadian-source income ...................................... 6
Federal tax and credits .................................................... 13
Method 1 – Non-resident tax ............................................. 6
Federal non-refundable tax credits ............................... 13
Reporting income that has non-resident tax withheld .... 6
Provincial or territorial tax (Form 428) ......................... 14
If your Canadian payer withheld more than
Provincial or territorial non-refundable tax credits............. 14
the necessary non-resident tax ................................... 6
Provincial or territorial refundable tax credits ............ 14
Transfers to registered plans or funds .......................... 7
Overpayments to the Canada Pension Plan (CPP)
Method 2 – Tax on taxable income .................................... 7
and Quebec Pension Plan (QPP) ................................ 14
Elective returns.................................................................... 7 Eligible educator school supply tax credit ................... 14
Electing under section 216 .................................................. 7 Canadian journalism labour tax credit........................... 14
Electing under section 216.1 ............................................... 7 Return of fuel charge proceeds to farmers tax credit . 14
Reducing tax withheld at source ................................... 8 Air quality improvement tax credit................................ 15
Electing under section 217 .................................................. 8 Balance owing ...................................................................... 15
Electing under section 218.3 ............................................... 8
Tax treaties .......................................................................... 16
Disposing of certain types of Canadian property ......... 9
Definitions .......................................................................... 16
Types of Canadian property .............................................. 9
Taxable Canadian property ............................................ 9 For more information ........................................................ 17
Steps to follow when disposing of taxable If you need help ................................................................... 17
Canadian property ........................................................... 9 Forms and publications ...................................................... 17
Electronic mailing lists ....................................................... 17
Completing your return ..................................................... 10
Tax Information Phone Service (TIPS) ............................. 17
Identification ........................................................................ 10
CRA Service Feedback Program ....................................... 17
Residence information .................................................... 10
By mail .................................................................................. 18

canada.ca/taxes 3
Before you start
Canada’s tax system Residential ties
Canada’s tax system is similar to that of many countries. Significant residential ties to Canada include:
Employers and other payers usually deduct taxes from the a home in Canada
income they pay you whereas individuals with business or
rental income usually pay their taxes by instalment. a spouse or common-law partner in Canada (see the
definition in your tax guide)
Each year, you must determine your final tax obligation,
and depending on your situation, you may be required to dependants in Canada
complete a tax return and send it to the Canada Revenue Secondary residential ties that may be relevant include:
Agency (CRA). On the return, you report your income and
claim your deductions, calculate your federal and personal property in Canada, such as a car or furniture
provincial or territorial tax, and determine if you have a
social ties in Canada, such as memberships in Canadian
balance of tax owing for the year, or a refund of some or all
recreational or religious organizations
of the tax that was deducted from your income during the
year. For more information, see “Find out if you have to file economic ties in Canada, such as Canadian bank
a return” on this page. accounts or credit cards
Under Canada’s tax system, you have the right and a Canadian driver’s licence
responsibility to determine your income tax status, and
a Canadian passport
make sure you pay your required amount of tax each year
according to the law. health insurance with a Canadian province or territory
Guide RC17, Taxpayer Bill of Rights Guide: Understanding For more information, see Income Tax Folio S5-F1-C1,
your rights as a taxpayer, outlines the fair treatment you Determining an Individual’s Residence Status.
are entitled to receive when you deal with the CRA. For
more information, go to canada.ca/taxpayer-rights. If you need help determining your residency
Canada’s tax system uses different methods to tax status
non-residents than it does to tax residents of Canada (for If you are still not sure whether you were a non-resident of
more information on how Canada taxes non-residents, see Canada for tax purposes in 2022, complete Form NR74,
pages 6 and 7). Therefore, before you can complete your Determination of Residency Status (Entering Canada), or
Canadian tax return, you must first determine your Form NR73, Determination of Residency Status (Leaving
residency status. Canada), whichever applies, and send it to the CRA as soon
as possible. The CRA will provide you with an opinion on
Non-resident of Canada your residency status based on the information you provide.
You are a non-resident of Canada for tax purposes if any of
the following applies: Find out if you have to file a return
You did not have significant residential ties in Canada File a Canadian income tax return for 2022 if:
and lived outside Canada throughout the year, except if You received federal COVID-19 benefits or provincial or
you were a deemed resident of Canada. For example, territorial COVID-19 benefits, or both
you could be a deemed resident of Canada if you were
an employee of the Government of Canada posted You have to pay tax for the year
abroad (for more information, go to canada.ca/taxes You want to claim a refund
-international)
The CRA sent you a request to file a return
You did not have significant residential ties in Canada
and you stayed in Canada for less than 183 days in the You realized a taxable capital gain or disposed of taxable
tax year. Any day or part of a day spent in Canada Canadian property in 2022 (see “Disposing of certain
counts as a day. If you lived in the United States and types of Canadian property” on page 9)
commuted to work in Canada, do not include
You want to transfer unused tuition fees or carry forward
commuting days in the calculation
unused tuition, education, and textbook amounts to a
You were a deemed non-resident of Canada under the future year
Income Tax Act because of the provisions of a tax treaty
Note
that Canada has with another country or region
If you have no Canadian-source income, tuition fees
Note paid in 2022 cannot be claimed.
You may not be considered a deemed resident if you left
You want to report income that would allow you to
or entered Canada permanently in the year. For
contribute to an RRSP, a pooled registered pension plan
information about the rules that apply to these situations,
(PRPP), or a specified pension plan (SPP) to keep your
see Pamphlet T4055, Newcomers to Canada, or go
RRSP deduction limit for future years up to date (for
to canada.ca/taxes-international.
more information, see Guide T4040, RRSPs and Other
Registered Plans for Retirement)

4 canada.ca/taxes
 You filed Form NR5, Application by a Non-Resident of If you are reporting only Canadian-source income from
Canada for a Reduction in the Amount of Non-Resident taxable scholarships, fellowships, bursaries, research
Tax Required to be Withheld, for 2022, and the CRA grants, capital gains from disposing of taxable Canadian
approved it. You may also have to file a return electing property, or from a business without a permanent
under section 217 of the Income Tax Act for each year of establishment in Canada (including a non-resident actor
the period covered by the approved Form NR5 electing to file under section 216.1), or if you are filing an
(see “Electing under section 217” on page 8) elective return under section 217 of the Income Tax Act,
use the income tax package for non-residents and
Note
deemed residents of Canada. It includes the return,
If the CRA approved Form NR5, it is valid for a period
Federal Worksheet and schedules you need. For more
covering five tax years. However, if your situation
information, see “Electing under section 217” on page 8
changes, you may have to file a new Form NR5. For
more information, go to canada.ca/taxes-international If you received rental income from real or immovable
and select “Form NR5, 5-year Administrative Policy.” property in Canada or timber royalties on a timber
resource property or a timber limit in Canada and you
You filed Form NR6, Undertaking to File an Income Tax
are electing to file a return under section 216 of the
Return by a Non-Resident Receiving Rent from Real or
Income Tax Act, use Guide T4144, Income Tax Guide for
Immovable Property or Receiving a Timber Royalty, for
Electing under Section 216. Guide T4144 includes the
2022, and the CRA approved it. You also have to file a
return you will need. For more information, see “Electing
separate return electing under section 216 of the Income
under section 216” on page 7
Tax Act (see “Electing under section 216” on page 7)
You filed Form T1287, Application by a Non-Resident of Due dates
Canada (Individual) for a Reduction in the Amount of
Non-Resident Tax Required to be Withheld on Income Your 2022 return and payment are due on or before the
Earned from Acting in a Film or Video Production, for date below that applies to you:
2022, and the CRA approved it. You also have to file a For most people, the return is due April 30, 2023, and
return electing under section 216.1 of the Income Tax Act payment is due April 30, 2023
(see “Electing under section 216.1” on page 7)
For a self-employed person or their spouse or
Deceased persons common-law partner carrying on a business in Canada
in 2022 (other than a business whose expenditures are
If you are the legal representative (executor, administrator, primarily in connection with a tax shelter), the return is
or liquidator) of the estate of a person who died in 2022, due June 15, 2023, and the payment is due April 30, 2023
you may have to file a return for 2022 for that person. If
there are no legal documents designating a legal For a deceased person and their surviving spouse or
representative, you may request to be the deceased common-law partner filing a Canadian tax return, see
person’s representative by completing an Affidavit form for Guide T4011, Preparing Returns for Deceased Persons
intestate situations. For more information, see Guide T4011, Note
Preparing Returns for Deceased Persons, and Information If you are filing an elective return under section 216 or
Sheet RC4111, Canada Revenue Agency – What to Do section 217 of the Income Tax Act, see Guide T4144,
Following a Death. Income Tax Guide for Electing under Section 216, or
Pamphlet T4145, Electing under Section 217 of the
Find out which tax package is for you Income Tax Act, for the due dates for these types
of returns.
If any of the following situations apply to you, use the tax
package specified: When a due date falls on a Saturday, Sunday, or public
holiday recognized by the CRA, your return is considered
If you are reporting only income from employment in
on time if the CRA receives it, or if it is postmarked, on or
Canada or from a business or partnership with a
before the next business day. For more information, go
permanent establishment in Canada, including a
to canada.ca/taxes-dates-individuals.
non-resident actor electing to file a return under
section 216.1 (see “Electing under section 216.1” on
page 7), use the tax package for the province or territory How to send your return to the CRA
where you earned the income Use the envelope provided with this guide to mail your
Note return to your tax centre. Otherwise, use the address
If you are also reporting other types of Canadian-source provided on the back cover of this guide.
income such as taxable scholarships, fellowships, If you provide services in the film and television industry
bursaries or research grants, or capital gains from and are electing to file a Canadian tax return under
disposing of taxable Canadian property, you will need section 216.1 (see “Electing under section 216.1” on page 7),
Form T2203, Provincial and Territorial Taxes for send your return to the Film Services Unit that serves the
Multiple Jurisdictions, to calculate your provincial and province or territory where the services were provided.
territorial tax payable. You can find the address at canada.ca/taxes-film.

canada.ca/taxes 5
Social insurance number Note
Do not complete Form T1261 if you already have a SIN,
A social insurance number (SIN) is a nine-digit identification
an individual tax number (ITN), or a temporary
number issued by Service Canada. You are usually required
tax number (TTN).
to have a SIN to work in Canada, and your SIN is used for
income tax purposes under section 237 of the Income Tax If you have requested but not yet received a SIN or an ITN,
Act. You have to give your SIN to anyone who prepares tax and the deadline for filing your return is near, file your
information slips (such as T4 or T5013 slips) for you. return without your SIN or ITN to avoid a late-filing
penalty and interest charges. Attach a note to your return to
For more information, or to get an application for a SIN,
let the CRA know.
visit servicecanada.gc.ca or call 1-866-274-6627 (from
Canada and the United States (U.S.)). If you are outside
Canada and the U.S., you can write to Service Canada Goods and services tax/harmonized
Social Insurance Registration Office, P.O. Box 7000, sales tax (GST/HST) credit
Bathurst NB E2A 4T1, CANADA, or call 1-506-548-7961.
The goods and services tax (GST) is a tax that you pay on
If you are not eligible for a SIN, complete Form T1261, most goods and services sold or provided in Canada. In
Application for a Canada Revenue Agency Individual Tax some provinces, the GST has been blended with provincial
Number (ITN) for Non-Residents, and send it to the CRA sales tax and is called the harmonized sales tax (HST).
as soon as possible.
As a non-resident of Canada, you are not eligible to receive
the GST/HST credit.

Taxing Canadian-source income

As a non-resident of Canada, you are subject to Canadian Note
income tax on most Canadian-source income paid or Generally, interest you receive or that is credited to you
credited to you during the year unless all or part of it is is exempt from Canadian withholding tax if the payer is
exempt under a tax treaty. Canada’s income tax system dealing at arm’s length with you. For more information,
uses the following two methods to calculate the tax payable see “Definitions” on page 16.
on Canadian-source income you receive.
For more information about rates of non-resident
withholding tax for the various countries or regions that
Method 1 – Non-resident tax Canada has a tax treaty with, go to canada.ca/part-xiii
Canadian financial institutions and other payers have to -calculator, see information circulars IC77-16R4,
withhold non-resident tax at a rate of 25% on certain types Non-Resident Income Tax, and IC76-12R8, Applicable Rate
of Canadian-source income they pay or credit to you as a of Part XIII Tax on Amounts Paid or Credited to Persons in
non-resident of Canada. The most common types of income Countries with Which Canada has a Tax Convention, or
that could be subject to non-resident withholding contact the CRA.
tax include:
Reporting income that has non-resident tax
interest
withheld
dividends If a non-resident tax was withheld on any of the types of
rental payments income listed previously in method 1 in 2022, you do not
have to report the income or tax withheld on your
pension payments Canadian tax return. In general, the non-resident tax
old age security pension withheld is your final tax obligation to Canada on
this income. However, if you receive rental income, certain
Canada Pension Plan or Quebec Pension Plan benefits pension payments, or film and video acting services
retiring allowances income, you can choose to report these types of income on a
Canadian tax return and pay tax using an alternative tax
registered retirement savings plan payments method. For more information, see “Elective returns” in the
next section.
pooled registered pension plan payments
If you receive old age security pension, you may have to file
registered retirement income fund payments
the Old Age Security Return of Income (OASRI) each year.
annuity payments For more information, see Guide T4155, Old Age Security
Return of Income (OASRI) Guide for Non-Residents.
royalty payments
However, if there is a tax treaty between Canada and your If your Canadian payer withheld more than
country or region of residence, the terms of the treaty may the necessary non-resident tax
reduce the rate of non-resident tax to be withheld on certain
types of income. To find out if Canada has a tax treaty with If the provisions of a tax treaty were not considered,
your country or region of residence, see “Tax treaties” on Canadian payers may have withheld non-resident tax from
page 16. tax-exempt income or may have withheld more tax than
necessary. If so, you can ask the CRA for a refund of the

6 canada.ca/taxes
excess tax withheld by completing Form NR7-R, Method 2 – Tax on taxable income
Application for Refund of Part XIII Tax Withheld.
Certain types of income you earn in Canada must be
Generally, the CRA can refund excess non-resident tax reported on a Canadian tax return. The most common types
withheld if you complete and send Form NR7-R no later of income include:
than two years after the end of the calendar year that the
federal and provincial or territorial COVID-19 benefits
payer sent the CRA the tax withheld. For example, if the
payer sent the CRA more than the required amount of tax income from employment in Canada
withheld in 2022, you have to send the CRA Form NR7-R
by December 31, 2024. Depending on the tax treaty Canada income from a business carried on in Canada
has signed with your country or region of residence, the the taxable part of Canadian scholarships, fellowships,
period you can get a refund for may be longer. bursaries, and research grants
taxable capital gains from disposing of taxable
Transfers to registered plans or funds Canadian property
Certain Canadian-source amounts can be transferred
directly to a registered pension plan (RPP), registered You may be entitled to claim certain deductions from
retirement income fund (RRIF), registered retirement income to arrive at the taxable amount. You can also claim
savings plan (RRSP), or pooled registered pension plan a credit for any tax withheld at source or paid on
(PRPP) without having non-resident tax withheld. this income.

These amounts may include payments out of an RPP, If there is a tax treaty between Canada and your country or
a deferred profit-sharing plan, an RRIF, an RRSP, a PRPP, region of residence, the terms of the treaty may reduce or
or a retiring allowance. eliminate the tax on certain types of income. To find out if
Canada has a tax treaty with your country or region of
The amounts have to be transferred directly, and you must residence, see “Tax treaties” on page 16. If it does, contact
complete Form NRTA1, Authorization for Non-Resident the CRA to find out if the provisions of the treaty apply.
Tax Exemption, before the transfer can be made. For more
information, contact the CRA. By filing the return, you determine whether you are
entitled to a refund of some or all of the tax withheld or
have a balance of tax owing for the year. The CRA will
issue you a notice of assessment to tell you the result.

Elective returns
Canadian payers are required to withhold non-resident tax For more information, see Guide T4144, Income Tax Guide
on certain types of income paid or credited to you as a for Electing under Section 216. This guide contains the
non-resident of Canada. This tax withheld is usually your return you need.
final tax obligation to Canada on that income. However,
under sections 216, 216.1, 217, and 218.3 of the Income Tax Electing under section 216.1
Act, you have the option of filing a Canadian tax return and
paying tax on certain types of Canadian-source income If you are a non-resident actor, a non-resident withholding
using an alternative tax method. By doing so, you may tax of 23% applies to amounts paid, credited, or provided as
receive a refund for some or all of the non-resident a benefit to you for film and video acting services rendered
tax withheld. in Canada. Generally, the non-resident withholding tax is
considered your final tax obligation to Canada on that
income. However, you can choose to report this income on a
Electing under section 216 Canadian tax return for 2022 by electing under section 216.1
As a non-resident of Canada, you may have received the of the Income Tax Act (see “Find out which tax package is for
following types of income in 2022: you” on page 5). By doing this, you may receive a refund of
some or all of the non-resident tax withheld on this income.
rental income from real or immovable property
in Canada Write “ACTOR’S ELECTION” in capital letters at the top of
page 1 of your return.
timber royalties on a timber resource property or a
timber limit in Canada Generally, if you choose to file a return under section 216.1,
your return for 2022 has to be filed on or before April 30, 2023.
If so, you can choose to send the CRA a separate return to
report this income for the year. Choosing to send this If you are self-employed, your return for 2022 has to be filed
return is called “Electing under section 216 of the Income on or before June 15, 2023. However, if you have a balance
Tax Act.” This allows you to pay tax on your net owing, you still have to pay it on or before April 30, 2023.
Canadian-source rental or timber royalty income instead of
If you send the CRA your return after the due date, your
on the gross amount. If the non-resident tax withheld on
election will not be valid. The 23% non-resident
this income is more than the amount you have to pay under
withholding tax will be considered the final tax obligation
section 216, the CRA will refund the difference to you.
to Canada on that income.

canada.ca/taxes 7
 Note registered supplementary unemployment benefit plan
This election does not apply to other persons employed payments
or providing services within the movie industry, such as
deferred profit-sharing plan payments
directors, producers, and other personnel working
behind the scenes. It also does not apply to persons in amounts received from a retirement compensation
other sectors of the entertainment industry, such as arrangement or the purchase price of an interest in a
musical performers, ice or air show performers, stage retirement compensation arrangement
actors or stage performers, or international speakers.
prescribed benefits under a government
assistance program
Reducing tax withheld at source
If you intend to elect under section 216.1, you can apply to Auto Pact benefits
the CRA for a reduction in the required amount of If so, you may be able to report this income on a Canadian
non-resident tax withheld on amounts paid, credited, or tax return for 2022 and pay tax using an alternative
provided as a benefit to you for film and video acting method. Choosing to send this return is called “Electing
services rendered in Canada. under section 217 of the Income Tax Act.” By doing this,
You have to apply before you provide the acting services in you may receive a refund of some or all of the non-resident
Canada. To apply, complete and send the CRA Form T1287, tax withheld.
Application by a Non-Resident of Canada (Individual) for a For more information, see Pamphlet T4145, Electing under
Reduction in the Amount of Non-Resident Tax Required to Section 217 of the Income Tax Act. To file a section 217 tax
be Withheld on Income Earned from Acting in a Film or return, use the Income Tax and Benefit Guide for
Video Production, or Form T1288, Application by a Non-Residents and Deemed Residents of Canada, which
Non-Resident of Canada (Corporation) for a Reduction in the includes the return and schedules you need.
Amount of Non-Resident Tax Required to be Withheld on
Income Earned from Acting in a Film or Video Production.
For more information, go to canada.ca/taxes-film.
Electing under section 218.3
If you as a non-resident investor have Canadian mutual
Electing under section 217 fund investments with 15% tax withheld from assessable
distributions paid or credited to you, both the assessable
As a non-resident of Canada, you may have received the distributions and the withholding tax will be shown on an
following types of income in 2022: NR4 slip, Statement of Amounts Paid or Credited to
old age security pension Non-Residents of Canada. Generally, this 15% tax on the
assessable distributions is considered the final tax
Canada Pension Plan or Quebec Pension Plan benefits obligation to Canada on that income.
superannuation or pension benefits If you have a loss on your disposition of a Canadian mutual
fund investment, you can apply your loss to offset any
registered retirement savings plan payments
assessable distributions paid or credited to you after 2004,
pooled registered pension plan payments as long as your loss is not more than your total assessable
distributions paid or credited to you on the investment. To
registered retirement income fund payments
apply the loss, you must file a Part XIII.2 tax return.
death benefits
For more information, see Form T1262, Part XIII.2 Tax
employment insurance benefits Return for Non-Resident’s Investments in Canadian
Mutual Funds.
retiring allowances

8 canada.ca/taxes
Disposing of certain types of Canadian property
Types of Canadian property Steps to follow when disposing of
As a non-resident of Canada, you have to follow certain taxable Canadian property
procedures if you have disposed of, or are planning to If you disposed of, or are planning to dispose of, any of the
dispose of, the following types of property: types of property listed at the beginning of this section,
a taxable Canadian property (as outlined in this section) follow steps 1 to 3.

a life insurance policy in Canada Note

If, in 2022, you disposed of taxable Canadian property and
a Canadian real property (other than capital property) the gain from the disposition is exempt under a tax treaty,
a Canadian resource property you may not have to follow these steps. For more
information, go to canada.ca/cra-non-residents-dispositions.
a Canadian timber resource property
Step 1
Taxable Canadian property Complete one of the following forms and send it to the
For the steps in the following section, taxable Canadian CRA with your payment (or acceptable security) to inform
property includes: them of the disposition or proposed disposition and to
real or immovable property situated in Canada cover the resulting tax payable:

property used or held in a business carried on in Canada Form T2062, Request by a Non-Resident of Canada for a
Certificate of Compliance Related to the Disposition of
designated insurance property belonging to an insurer Taxable Canadian Property
shares of corporations not listed on a designated stock Form T2062A, Request by a Non-Resident of Canada for
exchange, an interest in a partnership or trust, if at any a Certificate of Compliance Related to the Disposition of
time in the previous 60-month period, more than 50% Canadian Resource or Timber Resource Property,
of the fair market value of the shares or interest was Canadian Real Property (Other than Capital Property), or
derived (otherwise than through a corporation, Depreciable Taxable Canadian Property
partnership or trust the shares or interests in which
were not themselves taxable Canadian property at the Form T2062B, Notice of Disposition of a Life Insurance
particular time) from one or any combination of: Policy in Canada by a Non-Resident of Canada

real or immovable property located in Canada Notes

You and your representatives can submit your notification
Canadian resource property for a Section 116 Certificate of Compliance (T2062, T2062A,
T2062B, T2062C) online through My Account, Represent a
Canadian timber resource property
Client, or My Business Account. To sign in or to register, go
options or interests in any of the above to canada.ca/cra-login-services.
shares of corporations listed on a designated stock Your insurance company will send Form T2062B and
exchange, share of a mutual fund corporation, or unit of any required payment to the CRA.
a mutual fund trust if, at any time in the previous
60-month period, they met the following two conditions: Step 2
25% or more of the issued shares of any class, or 25% If you are letting the CRA know about an actual disposition
or more of the issued units, belonged to any and provide payment (or acceptable security) to cover the
combination of the taxpayer or persons that the resulting tax payable, the CRA will issue you a certificate of
taxpayer did not deal with at arm’s length, or compliance, Form T2068, Certificate – The Disposition of
partnerships that the taxpayer or persons that the Property by a Non-Resident of Canada.
taxpayer did not deal with at arm’s length holds a
Note
membership interest directly or indirectly through one
Notify the CRA no later than 10 days after the actual
or more partnerships (see “Definitions” on page 16)
disposition otherwise the CRA can impose a penalty
more than 50% of the fair market value of the shares or of $25 a day for each day you are late up to a maximum
unit was derived from one or any combination of: of $2,500. The minimum penalty is $100.
o real or immovable property located in Canada If you are letting the CRA know about a proposed
disposition and you provide payment (or acceptable
o Canadian resource property
security) to cover the resulting tax payable, the CRA will
o Canadian timber resource property issue you a certificate of compliance, Form T2064,
Certificate – Proposed Disposition of Property by a
o options or interests in any of the above Non-Resident of Canada.
an option or interest in any property listed above When you actually dispose of the property, if the facts and
For more information, go to canada.ca/cra-non-residents amounts of the actual disposition differ from those you
-dispositions or contact the CRA. reported to the CRA for the proposed disposition, you must

canada.ca/taxes 9
complete and send the CRA another form with the changes Each Canadian property you have disposed of in the tax
and provide the CRA with acceptable security or any year is one of the following:
additional payment to cover the increase in tax payable.
excluded property
The CRA will issue you a certificate of compliance,
Form T2068. not required to pay an amount or provide acceptable
security for the CRA to issue a Form T2064 or
Note
Form T2068 (Certificate of Compliance)
If the CRA issues a Form T2064, but the purchase price
of the property is more than the limit in the certificate Notes
and you do not let the CRA know about the actual Even though you meet the four previous conditions, you
purchase price, the buyer may become liable to pay a have to file an income tax return if you sold or disposed of
specified amount of tax resulting from the disposition on a property in Canada that you are able to claim a principal
behalf of the vendor. In this case, the buyer is entitled to residence exemption for some or all of the capital gain.
withhold or recover 25% (50% on certain types of You must include Schedule 3 and Form T2091(IND),
property) of the cost of the property acquired by the Designation of a Property as a Principal Residence by an
buyer minus the amount of the certificate limit, if any, Individual (Other Than a Personal Trust), or Form T1255,
from the proceeds of disposition. Designation of a Property as a Principal Residence by the
Legal Representative of a Deceased Individual, to
Step 3 designate the property as your principal residence. For
more information about designating a principal residence
File a Canadian tax return to report the disposition. All
and what qualifies as a principal residence, see Chapter 6
payments, excluding penalties and interest, that you or the
of Guide T4037, Capital Gains, or Income Tax
buyer makes to the CRA as a result of a disposition are
Folio S1-F3-C2, Principal Residence.
considered interim payments. You make a final settlement
of tax for the disposition when you file your return. If you If you were not a resident of Canada for the entire time
make an overpayment, the CRA will send you a refund you owned the designated property, your period of
with your notice of assessment. non-residence may reduce the amount of the principal
residence exemption or eliminate it. For more
However, you are not required to file a tax return for the
information, contact the CRA.
year if all of the following apply:
For more information, go to canada.ca/cra-non-residents
You are a non-resident of Canada
-dispositions, see Information Circular IC72-17R6,
No tax is payable for the tax year in which you have Procedures Concerning the Disposition of Taxable
disposed of the property Canadian Property by Non-Residents of Canada –
Section 116, or contact the CRA.
You are not liable to pay any amount to the CRA for any
previous tax year

Completing your return

Use the information in this section along with the Identification
instructions in the Federal Income Tax and Benefit Guide or
the Income Tax and Benefit Guide for Non-Residents and Complete the “Identification and other information”
Deemed Residents of Canada, to complete your tax return. section on page 1 of your return. Incomplete or incorrect
information may delay the processing of your return and
Gather all the documents you need to complete your return any refund you may be entitled to receive.
including your information slips (such as T4, T4A, T4A-NR,
and T5013 slips) and receipts for any deductions or credits Note
you want to claim. If you are a non-resident actor electing to file a return
under section 216.1, write “ACTOR’S ELECTION” in
If you are completing a provincial or territorial Form 428, capital letters at the top of page 1 of your return.
you may have to complete and attach Schedule A,
Statement of World Income, and Schedule D, Information Residence information
about your Residency Status (Form T1248), to your return.
You will find Schedules A and D in the centre of this guide. Your province or territory of residence on
December 31, 2022
If you were employed in Canada during 2022, your If you are reporting income from employment in Canada or
employer must send you your T4 information slip showing from a business with a permanent establishment in Canada,
your earnings and the amount of tax deducted at source for enter the province or territory where you earned the
the year by February 28, 2023. income on your income tax and benefit return.

10 canada.ca/taxes
If you are reporting only other types of Canadian-source For more information about reporting employment income
income (such as taxable scholarships, fellowships, earned in Canada, see Archived Interpretation
bursaries, research grants, or capital gains from disposing Bulletin IT-420R3, Non-Residents – Income Earned in Canada.
of taxable Canadian property or from a business with no
permanent establishment in Canada), “Other” is already If you were a resident of Canada in a previous year and
entered for you on your income tax and benefit return for left Canada before 2022
non-residents and deemed residents of Canada. Do not You may have to report certain types of Canadian-source
enter a province or territory even if you were staying in a income you received in 2022, such as employment income
province or territory on December 31. from a job you had while you lived in Canada. This could
include vacation pay, sick-leave pay, bonuses, or security
Your country of residence on December 31, 2022 option benefits.
Enter the name of the country where you normally reside.
If you received employment income from a Canadian
Province or territory where your business had a resident for work you performed in another country or
permanent establishment region in 2022
If you were self-employed in 2022 carrying on business You have to report it on your return only if, under the
through a permanent establishment in Canada, enter the terms of an agreement or convention between Canada and
province or territory where you had a permanent business that country or region, the employment income is exempt
establishment in Canada on your income tax and benefit from tax in that other country or region. For more
return. If not, enter “Other” on your income tax and benefit information, contact the CRA.
return for non-residents and deemed residents of Canada.
Attach a note to your return to let the CRA know how Taxable capital gains
many days you stayed in Canada during 2022. If you disposed of taxable Canadian property in 2022 (see
page 9), complete Schedule 3, Capital Gains (or Losses),
Schedule D, Information about your Residency Status which is included in your tax package, and attach it to your
If you are completing a provincial or territorial Form 428 as tax return. On line 12700 of your return, report the taxable
a non-resident, deemed non-resident, or factual resident of capital gain resulting from the disposition.
Canada, you also have to complete Schedule D Note
(Form T1248) and attach it to your return. Do not report any gain or claim a loss from the
disposition of taxable Canadian property if, under a tax
Income treaty, any gain from the disposition of the property
would be exempt from tax in Canada. If you have to file
As a non-resident of Canada, you must report certain types of
a return, attach a note stating you have not reported the
Canadian-source income on your return. However, if Canada
gain or claimed the loss because of a tax treaty.
has a tax treaty with your country or region of residence, all or
part of that income may be exempt from tax in Canada. If you disposed of certain other types of Canadian
To find out whether Canada has a tax treaty with your country property such as Canadian life insurance property,
or region of residence, see “Tax treaties” on page 16. Canadian real property (other than capital property),
Canadian resource property, or Canadian timber resource
Employment income property, report the gain from the disposition on line 13000
or 13500 (whichever applies) of your tax return. Do not
If you received Canadian-source employment income
report these dispositions on Schedule 3. Instead, attach to
(including tips, gratuities, and security option benefits) in
your return a note or other document showing the details
2022 for employment duties that you performed in Canada
of the disposition. If, under a tax treaty, the gain is exempt
in 2022 or an earlier year, report it on line 10100 of your
from tax in Canada, claim an offsetting deduction on
income tax and benefit return for the province or territory
line 25600 of your return.
where you earned the income.
For more information, see Guide T4037, Capital Gains.
Under some tax treaties, employment income is exempt if:
It is less than a certain amount Taxable scholarships, fellowships, bursaries,
You were present in Canada for 183 days or less and you study grants, and artists’ project grants
received it from an employer who was not a resident of If you were a student in full-time attendance at an
Canada and did not have a permanent establishment educational institution in Canada or moved from Canada to
in Canada attend a post-secondary educational institution outside
If a portion of the total income is exempt from Canadian tax Canada, you have to report taxable Canadian scholarship,
under the provisions of a treaty, claim the exempt amount fellowship, bursary, and research grant income you
on line 25600 of your return. received in 2022.

If you are not sure if your employment income is taxable in If you are an artist, or to determine the amount you must
Canada, contact the CRA to find out how the provisions of report on your return, see Guide P105, Students and
the treaty apply to you. income tax.

canada.ca/taxes 11
If you moved from Canada to do research or similar work Deductions
under a grant, you have to report the Canadian research
Generally, you are entitled to claim the same deductions on
grant you received. Deduct your expenses from it, and
your return as a resident of Canada. However, certain
report the net amount on line 10400 of your return. Attach a
restrictions apply to the following deductions.
list of your expenses to your return. For more information
about allowable expenses, see Guide P105, Students and
Income Tax. Registered pension plan, registered retirement
savings plan (RRSP), pooled registered pension
If you receive money from a parent or guardian for support
while you are in Canada, you do not have to report this
plan (PRPP), and specified pension plan (SPP)
money as income on your return. contributions
If you contributed to a pension plan or social security
Fees, commissions, and self-employment arrangement in another country, see Form RC267, Employee
income Contributions to a United States Retirement Plan for Temporary
Assignments, or Form RC269, Employee Contributions to a
If you received fees, commissions, or self-employment Foreign Pension Plan or Social Security Arrangement for
income, you may have had tax withheld under Non-United States Plans or Arrangements or contact the CRA.
subsection 105(1) of the Income Tax Regulations. This
subsection states that, when a payment is made to you for Depending on your RRSP deduction limit, you may be able
services you rendered in Canada, the payer has to to claim your contributions to an RRSP, a PRPP, and an SPP
withhold 15% of the gross amount. This subsection does in Canada. Your RRSP deduction limit for 2022 is based on
not apply to amounts paid to you as salary or wages some Canadian-source income that you reported on your
from employment. Canadian tax returns for 1990 to 2021.
This generally applies to lecturers, consultants, behind-the- For more information, see Guide T4040, RRSPs and Other
scenes personnel working in the film industry, entertainers, Registered Plans for Retirement.
artists, and athletes. If you received Canadian-source
income subject to withholding tax under subsection 105(1) Child care expenses
of the Income Tax Regulations, report the income on your To determine whether you can claim child care expenses,
return, and claim the tax withheld, as shown on your see Form T778, Child Care Expenses Deduction for 2022.
T4A-NR slip, as a credit on line 43700 of your return.
Note
Report the gross income on line 13499, 13699, or 13899, You must have paid these expenses to a resident of
whichever applies, and the net income (gross income minus Canada for child care services provided in Canada
expenses) on line 13500, 13700, or 13900, whichever applies, during 2022.
of your return. If all or part of this income is exempt from
tax in Canada under the provisions of a tax treaty, claim the
exempt net amount on line 25600 of your return. Moving expenses
Non-residents are usually not allowed to claim moving
Note expenses incurred for a move into, or out of, Canada.
Do not claim a loss from a business carried on in Canada However, if you were a full-time student during 2022 who
if, under a tax treaty, the income from that business received a Canadian scholarship, bursary, fellowship, or
would be exempt from tax in Canada. If you have to file research grant that you had to report as income, you may
a return, attach a note stating you have not claimed the be eligible to claim your moving expenses. For more
loss because of a tax treaty. information, see Form T1-M, Moving Expenses Deduction.
For more information about this type of withholding tax
or to find out how to apply for a tax waiver, go to canada.ca Losses of other years
/cra-rendering-services-canada or see Information You may be able to claim your unapplied non-capital losses
Circular IC75-6R2, Required Withholding from Amounts of other years on line 25200 of your return and unapplied
Paid to Non-Residents Providing Services in Canada. net capital losses of other years on line 25300 of your return.
For more information, see archived Interpretation
Non-resident actors providing services in Canada Bulletin IT-262R2, Losses of Non-Residents and Part-Year
If you are a non-resident actor providing services in Residents, or contact the CRA.
Canada, a non-resident tax of 23% applies to amounts paid,
credited, or provided as a benefit to you for film and video
acting services rendered in Canada. Generally, the Calculating your taxes payable
non-resident withholding tax is considered your final tax If you are reporting income from employment in Canada or
obligation to Canada on that income. from a business with a permanent establishment in Canada,
you will pay federal tax on that income plus tax to the
If you are electing to file a return under section 216.1, report
province or territory where you earned the income.
the income on your income tax and benefit return as
employment income (line 10100) or self-employment If you are also reporting other types of Canadian-source
income (gross income on line 13499, 13699, or 13899 and income (such as taxable scholarships, fellowships,
net income on line 13500, 13700, or 13900, whichever lines bursaries, research grants, capital gains from disposing of
apply). For more information about this election, see taxable Canadian property, income from a business
page 7. without a permanent establishment in Canada, federal

12 canada.ca/taxes
COVID-19 benefits, or provincial or territorial COVID-19 interest paid on Canadian student loans for
benefits), you will pay federal tax on that income plus the post-secondary education made to you under the Canada
surtax for non-residents and deemed residents of Canada. Student Loans Act, the Canada Student Financial
You will also have to complete Form T2203, Provincial and Assistance Act, the Apprentice Loans Act, or similar
Territorial Taxes for Multiple Jurisdictions, to calculate provincial or territorial government laws
your provincial and territorial taxes payable.
the tuition amount for yourself
Federal tax and credits Your allowable amount of federal non-refundable tax
credits is:
Complete Step 5 of your return to calculate your federal tax
and any credits that apply to you. 15% of the total of the amounts on lines 30800, 31200,
31217, 31600, 31900, and 32300 (tuition amounts only) of
Schedule A, Statement of World Income your return; plus
You have to complete Schedule A to report your world
the amount for donations and gifts on line 34900 of
income. World income is income from Canadian sources
your return
and sources outside Canada. Your net world income from
Schedule A is used to determine your allowable amount of Note
federal and provincial or territorial non-refundable tax Attach Schedule A, Statement of World Income, to your
credits on Schedule B (Form T1234). return for the CRA to allow the full amount of your
federal non-refundable tax credits.
Note
Your income from sources outside Canada is reported Your allowable amount of provincial or territorial
only on your Schedule A. non-refundable tax credits is:
the total of the amounts on lines 58240, 58300, 58305,
Federal non-refundable tax credits 58440, 58520 and 58560 (tuition amounts only) of your
These credits reduce your federal income tax. However, if provincial or territorial Form 428; multiplied by
the total of these credits is more than your federal income
the lowest tax rate on Form 428 for the province or
tax, you will not get a refund for the difference.
territory where you earned employment income in
The federal non-refundable tax credits that you can claim Canada or income from a business that had a permanent
depend on the percentage of net world income (line 14 of establishment in Canada; plus
Schedule A) that is included in your net income (line 23600
the amount for donations and gifts on line 58969 of your
on your return).
provincial or territorial Form 428
Schedule B, Allowable Amount of Federal and
Your tuition, education, and textbook amounts
Provincial or Territorial Non-Refundable Tax Credits
If you do not have any Canadian-source income, you
Complete Schedule B (Form T1234) to calculate the
cannot claim tuition fees paid in 2022.
allowable amount of federal and provincial or territorial
non-refundable tax credits you can claim. If you were a student, you can claim the tuition fees paid to
an educational institution inside or outside Canada that
Line 3 of Schedule B is 90% or more
provided courses you took in 2022 at the post-secondary
You can claim all of the federal and provincial or territorial
level, plus any unused part of your tuition amount carried
non-refundable tax credits that apply to you.
forward from a previous year.
Your allowable amount of federal non-refundable tax
Note
credits is the amount on line 35000 of your return.
You cannot claim an amount for other expenses, such as
Your allowable amount of provincial or territorial board and lodging or students’ association fees.
non-refundable tax credits, if applicable, is the amount on
Eligible tuition fees paid for courses taken after 2016 at a
line 61500 of your provincial or territorial Form 428.
post-secondary educational institution in Canada that are
Line 3 of Schedule B is less than 90% not at the post-secondary school level (for example,
You can claim the following federal non-refundable tax training in a second language or in basic literacy and
credits that apply to you if you are reporting numeracy) will also qualify for the tuition tax credit if you
Canadian-source income: meet both of the following conditions:
Canada Pension Plan or Quebec Pension Plan You are at least 16 years of age at the end of the year
contributions
You enrolled in the educational institution to obtain or
social security arrangement contributions (see improve your skills in an occupation
Form RC269, Employee Contributions to a Foreign
The fees you paid to each educational institution for the
Pension Plan or Social Security Arrangement for
year must be more than $100.
Non-United States Plans or Arrangements)
If the fees were paid or reimbursed by your employer, an
employment insurance premiums
employer of one of your parents, or an organization, you
the disability amount for self can claim them only if the payment or reimbursement was
included in your or your parent’s income.

canada.ca/taxes 13
You can claim tuition fees paid to: page 13) also apply to the provincial or territorial
non-refundable tax credits. Complete Schedule B
a university, college, or another educational institution in
(Form T1234) to calculate the allowable amount of
Canada, if the fees were for a course at the
provincial or territorial non-refundable tax credits you
post-secondary school level or you were at least 16 years
can claim.
of age at the end of the year and enrolled in the
educational institution to obtain or improve your skills in Note
an occupation The education and textbook amounts may still be
available depending on your province or territory.
an institution in Canada certified by the Minister of
For more information, see your provincial or territorial
Employment and Social Development Canada, if you
information guide.
were 16 years of age or older on December 31, 2022, and
the fees were for courses to develop or improve your
skills in an occupation Provincial or territorial refundable tax credits
Generally, you cannot claim provincial or territorial tax
a university outside Canada for courses lasting at least
credits if you are not a resident of that province or territory.
three consecutive weeks and lead to a degree if you were
in full-time attendance
Overpayments to the Canada Pension Plan
You can transfer all or part of your unused current-year (CPP) and Quebec Pension Plan (QPP)
tuition amount to a designated individual or you can carry
forward your unused federal tuition, education, and If you were a non-resident of Canada, any overpayment of
textbook amounts to a future year. CPP or QPP contributions will be refunded or used to
reduce your balance on your federal tax return.
To make your claim for the tuition amount, your
educational institution has to complete Form T2202, Tuition To calculate your claim at lines 30800 and 22215 of your
and Enrolment Certificate, or Form TL11A, Tuition and return and to calculate any overpayment, complete
Enrolment Certificate – University Outside Canada, or Schedule 8, Canada Pension Plan Contributions and
provide an official tax receipt. For more information, go Overpayment, or Schedule 8, Quebec Pension Plan
to canada.ca/taxes-students or see Guide P105, Students Contributions, or Form RC381, Inter-Provincial Calculation
and Income Tax. for CPP and QPP Contributions and Overpayments,
whichever applies.
Provincial or territorial tax (Form 428) If you are filing the federal income tax and benefit return for
To calculate your provincial or territorial tax, complete residents of Quebec (Form 5005-R), write “55520” above
Form 428 for the province or territory where you earned line 43700 on page 8 of your return. Enter the overpayment
employment income or income from a business with a amount to the right of code 55520 and add this amount to
permanent establishment in Canada. For more information, your total credits on line 48200 of your return.
see the tax package for the province or territory where you If you are filing a federal return for another province or
earned your income. territory, enter the overpayment on line 44800 of your return.
If you have to pay Quebec provincial tax, you must file a
Revenu Québec Income Tax Return. You can get information Eligible educator school supply tax credit
about your Quebec tax liability by contacting Revenu Québec. If you were an eligible educator and line 3 of Schedule B
If you earned income from more than one province or (Form T1234) is 90% or more, you can claim an amount for
territory in Canada, complete Form T2203, Provincial and eligible teaching supplies you bought in 2022.
Territorial Taxes for Multiple Jurisdictions, to calculate For more information, see line 46900 of the Federal
your provincial and territorial taxes. Attach a copy of Income Tax and Benefit Guide.
Form T2203 to your return.
Canadian journalism labour tax credit
Provincial or territorial non-refundable tax credits If you are a member of a partnership that is a Canadian
Provincial or territorial non-refundable tax credits are used qualifying journalism organization, you can claim the
to reduce your provincial or territorial tax. Eligibility for refundable credit allocated to you by the partnership.
claiming most provincial or territorial non-refundable tax
credits is the same as for claiming the corresponding For more information, see line 47555 of the Federal Income
federal non-refundable tax credits. However, the provincial Tax and Benefit Guide.
and territorial amounts may be different from the federal
amounts for these credits. Return of fuel charge proceeds to farmers
As a non-resident of Canada, you can claim the provincial tax credit
or territorial non-refundable tax credits corresponding to If you are a self-employed farmer or an individual who is a
the federal non-refundable tax credits you claimed on member of a partnership operating a farming business with
your return. one or more permanent establishments in Ontario,
Manitoba, Saskatchewan, or Alberta, you may be eligible to
The rules that apply to the federal non-refundable tax have a portion of fuel charge proceeds returned to you.
credits (see “Schedule B, Allowable Amount of Federal and
Provincial or Territorial Non-Refundable Tax Credits” on

14 canada.ca/taxes
To claim this credit, complete Form T2043, Return of Fuel You or your representative can make a payment using:
Charge Proceeds to Farmers Tax Credit, and enter the result
your or your representative’s Canadian financial
on line 47556 of your return.
institution’s online or telephone banking services, or in
For more information, see line 47556 of the Federal Income person with a remittance voucher (from My Account at
Tax and Benefit Guide. canada.ca/my-cra-account or by contacting the CRA)
the CRA’s My Payment service at canada.ca/cra-my
Air quality improvement tax credit -payment
If you were self-employed or a member of a partnership in
a credit card, Interac e-transfer, or PayPal through one of
2022, you may be eligible to claim a refundable tax credit
the CRA’s third-party service providers
equal to 25% of your total qualifying expenses to improve
ventilation or air quality at your place of business. pre-authorized debit (PAD) at canada.ca/my-cra-account
To claim this credit, complete Form T2039, Air Quality cash or debit at any Canada Post outlet across Canada for
Improvement Tax Credit, and enter the result on line 47557 a fee if you have a remittance voucher with a QR code or
of your return. a self-generated QR code
For more information, see line 47557 of the Federal Income a wire transfer
Tax and Benefit Guide.
an international money order

Balance owing a bank draft drawn on a Canadian bank

Your balance owing is due no later than April 30, 2023. For more information, go to canada.ca/payments.
Generally, if the difference is $2 or less, you do not have to
You can file your return early and make a post-dated
make a payment. Do not mail cash or include it with
payment as late as April 30, 2023. If the CRA processes your
your return.
return before the date of payment, your payment will
The CRA will charge daily compound interest on any appear on your notice of assessment, but it will not reduce
outstanding balance starting May 1, 2023, until your your balance owing. The CRA will credit your account on
balance is paid in full. the date of the payment.
The CRA will charge you a fee for any payment not
honoured by your financial institution.

canada.ca/taxes 15
Tax treaties
Canada has tax conventions, agreements, and arrangements (commonly referred to as tax treaties) with many countries and
regions. These tax treaties are designed to avoid double taxation for those who would otherwise have to pay tax in two
countries or regions on the same income. Generally, tax treaties determine how much each country or region can tax income
such as wages, salaries, pensions, and interest. For more information, go to canada.ca/cra-tax-treaties.
If you receive Canadian-source employment income or Canadian self-employment business income exempt from tax in
Canada because of a tax treaty, you can ask your employer or the payer not to withhold tax. Before your employer or the
payer can stop withholding tax from your income, you need a waiver letter from the CRA. Send your request for a waiver
letter to the International Waivers Centre of Expertise that serves your Canadian employer or the payer. If the officials at the
tax office agree you qualify, they will send you a waiver letter to give to your employer or payer. For more information on
where to send your waiver applications, go to canada.ca/cra-rendering-services-canada and select “Where to send waiver
application.”
Canada has tax treaties with the following countries and regions:
Algeria Finland Latvia Serbia
Argentina France Lithuania Singapore
Armenia Gabon Luxembourg Slovak Republic
Australia Germany Madagascar Slovenia
Austria Greece Malaysia South Africa
Azerbaijan Guyana Malta Spain
Bangladesh Hong Kong Mexico Sri Lanka
Barbados Hungary Moldova Sweden
Belgium Iceland Mongolia Switzerland
Brazil India Morocco Taiwan
Bulgaria Indonesia Netherlands Tanzania
Cameroon Ireland New Zealand Thailand
Chile Israel Nigeria Trinidad and Tobago
China (PRC) Italy Norway Tunisia
Colombia Ivory Coast Oman Turkey
Croatia Jamaica Pakistan Ukraine
Cyprus Japan Papua New Guinea United Arab Emirates
Czech Republic Jordan Peru United Kingdom
Denmark Kazakhstan Philippines United States
Dominican Republic Kenya Poland Uzbekistan
Ecuador Korea, Republic of Portugal Venezuela
Egypt Kuwait Romania Vietnam
Estonia Kyrgyzstan Russia Zambia
Senegal Zimbabwe

Definitions
Arm’s length refers to a relationship or a transaction whether the parties to a transaction act in concert
between persons who act in their separate interests. An without separate interests; “acting in concert” means, for
arm’s length transaction is generally a transaction that example, that parties act with considerable
reflects ordinary commercial dealings between parties interdependence on a transaction of common interest
acting in their separate interests.
whether there is de facto control of one party by the other
Related persons are not considered to deal with each other because of, for example, advantage, authority or
at arm’s length. Related persons include individuals influence
connected by blood relationship, marriage, common-law
For more information, see Income Tax Folio S1-F5-C1,
partnership or adoption (legal or in fact). A corporation and
Related Persons and Dealing at Arm’s Length.
another person or two corporations may also be related
persons. Non-arm’s length generally refers to a relationship or
transaction between persons who are related to each other.
Unrelated persons may not be dealing with each other at
arm’s length at a particular time. Each case will depend However, a non-arm’s length relationship might also exist
upon its own facts. The following criteria will be between unrelated individuals, partnerships or
considered to determine whether parties to a transaction corporations, depending on the circumstances. For more
are not dealing at arm’s length: information, see the definition of “Arm’s length.”
whether there is a common mind that directs the
bargaining for the parties to a transaction

16 canada.ca/taxes
For more information
If you need help If you are not satisfied with the service you received:

If you need more information after reading this guide, go Try to resolve the matter with the employee you have
to canada.ca/taxes or call the CRA. You will find our been dealing with or call the telephone number provided
address and telephone numbers on the back cover of in the correspondence you received from the CRA. If you
this guide. do not have contact information for the CRA, go
to canada.ca/cra-contact
If you work in the film or video production industry and
you need more information, go to canada.ca/taxes-film. If you have not been able to resolve your service-related
Click on “Contact us” to find the address, telephone issue, you can ask to discuss the matter with the
number, and fax number for each film service unit. employee’s supervisor
If the problem is still not resolved, you can file a service-
Forms and publications related complaint by filling out Form RC193, Service
Feedback. For more information and to learn how to file
If you need a paper version of the CRA’s forms and
a complaint, go to canada.ca/cra-service-feedback
publications, go to canada.ca/cra-forms-publications or call
one of the following numbers: If you are not satisfied with how the CRA has handled your
service-related complaint, you can submit a complaint to
1-800-959-8281, from Canada and the United States
the Office of the Taxpayers’ Ombudsperson.
613-940-8495, from outside Canada and the United States.
The CRA only accepts collect calls made through Formal disputes (objections and appeals)
telephone operators. After your call is accepted by an
If you disagree with an assessment, determination, or
automated response, you may hear a beep and notice a
decision, you have the right to file a formal dispute.
normal connection delay
For more information about objections or formal disputes,
Electronic mailing lists and related deadlines, go to canada.ca/cra-complaints
-disputes.
The CRA can notify you by email when new information on
a subject of interest to you is available on the website. To
subscribe to the electronic mailing lists, go to canada.ca/cra
Reprisal complaints
-email-lists. If you have previously submitted a service complaint or
requested a formal review of a CRA decision and feel you
were not treated impartially by a CRA employee, you can
Tax Information Phone Service (TIPS) submit a reprisal complaint by filling out Form RC459,
For tax information by telephone, use the CRA’s automated Reprisal Complaint.
service, TIPS, by calling 1-800-267-6999 (calls from Canada
For more information about complaints and disputes, go
and the United States).
to canada.ca/cra-complaints-disputes.

CRA Service Feedback Program

Service complaints
You can expect to be treated fairly under clear and
established rules, and get a high level of service each time
you deal with the CRA. For more information about the
Taxpayer Bill of Rights, go to canada.ca/taxpayer-rights.

canada.ca/taxes 17
Contact the Canada Revenue Agency
By telephone
Calls from Canada and the United States ..............................................................................................................1-800-959-8281

Hours of service
Monday to Friday (except holidays)
8 am to 8 pm (local time)
Saturdays (except holidays)
9 am to 5 pm (local time)

Calls from outside Canada and the United States ................................................................................................... 613-940-8495
The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response,
you may hear a beep and notice a normal connection delay.

Hours of service
Monday to Friday (except holidays)
9 am to 5 pm (Eastern time)
Saturdays (except holidays)
9 am to 5 pm (Eastern time)

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354.
If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

By mail
Note
Due to international mail delays, the CRA is temporarily accepting non-resident income tax returns by fax.
Use the envelope provided with this guide to mail your return to your tax centre.
Use following chart if you do not have an envelope.

Country of residence Tax centre

Denmark Winnipeg Tax Centre
France PO Box 14001, Station Main
Netherlands Winnipeg MB R3C 3M3
United Kingdom CANADA
United States
Fax: 204-984-5164

All other regions and countries Sudbury Tax Centre

1050 Notre Dame Avenue
Sudbury ON P3A 5C2
CANADA

Fax: 705-671-3994 and 1-855-276-1529