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Non-Resident Tax Obligations

Various Types of Income Must be Taxed Before Leaving Canada

Date: October 2018

Every income received by non-residents of Canada, regardless of its origin, must be taxed before leaving the country. You can easily open a non-resident tax account on the CRA’s new online registration portal and save yourself avoidable interest and penalties.

It is your obligation and responsibility to deduct and remit non-resident tax if you fall under the following categories:

  • If a resident of Canada or a different Canadian institution pays or credits particular income types to a non-resident of Canada.
  • If an agent receives an income on behalf of somebody, who is a non-resident of Canada and this amount excludes tax.

If you belong to any of the categories mentioned above, failure to remit and pay your non-residents tax will cause some penalties.

Getting a Non-Resident Tax Account

Opening a non-resident tax account is easy and fast. Please visit the CRA’s new online registration portal to open your account. The portal is equipped with simple tools that will ensure you remit and deduct the right amount of non-resident tax.

Definition of a Non-Resident Status in Canada

A non-resident is an individual who:

  • Occasionally or temporarily lives in a different country but is not considered to be a permanent resident of Canada.
  • Does not permanently live or have serious ties in Canada and also:
    • stays outside of Canada during the tax year,
    • lives in Canada for less than 183 days in a fiscal year.

Regular Types of Income Subject to Non-Resident Tax

These are regular types of incomes subject to non-resident tax:

  • Trust payments
  • Annuity payments
  • Dividends payments
  • Rental and Royalty payments
  • Pension plan and Old Age Security payments
  • Registered Retirement Savings Plan and Registered Retirement Income Fund