Individuals – Leaving or entering Canada and non-residents

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Leaving Canada (emigrants)
Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income
Newcomers to Canada (immigrants and returning residents)
Tax obligations and filing requirements for the first year you are considered a resident of Canada for tax purposes.
Non-residents of Canada
Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
Deemed residents of Canada
183 day rule, tax obligations, filing requirements, tax package
Factual residents – Temporarily outside of Canada
Tax obligations and various tax credits for Canadian residents travelling or living abroad.
Share your thoughts: Supporting newcomers to Canada filing their income tax and benefit return
We are talking with service providers and organizations working with newcomers to Canada about how we can serve you better.

Rental income and non-resident tax
Non-residents who receive rental income from real or immovable properties from Canada, electing to file a tax return under section 216 of the Income Tax Act
Non-resident's investments in Canadian mutual funds
Non-resident's investments in Canadian mutual funds, withholding tax, reporting requirements and electing to file a Part XIII.2 tax return
Disposing of or acquiring certain Canadian property
Procedures to follow when you are selling, transferring or acquiring certain Canadian property.
Tax treaties
Canada's tax agreements with other countries, including the status of negotiations, and important notices
Foreign reporting
Foreign reporting, penalties, forms, and information returns
Foreign spin-offs
Canadian resident shareholders of foreign corporations can make a special election in respect of certain eligible distributions of spin-off shares. This election is available for qualifying shareholders who are individuals, trusts, and corporations
Transfer pricing
International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda
Residency and how to contact us

Payments to non-residents
Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting
Form NR5 – 5-year Administrative Policy
Generally, Form NR5 only has to be filed once every five years.
Rendering services in Canada
Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit