Being a non-resident generally means you typically, live in another country and you are not deemed a resident. Everyone’s situation is unique, therefore review this link from the CRA to gain a better understanding of your residency status.

Deemed Non-Resident

Canadians or Primary Resident card holders can be considered deemed non-resident if you are considered a resident of the country in which you live outside of Canada. Due to the tax treaty we have with the country of origin are not considered residents of Canada.

The tax rules are the same as those of non-resident of Canada.

What do you need to file a tax return in Canada?

  • You will need your Social Insurance Number, ITN or TTN number to process your tax return.
  • If you do not qualify for a SIN then you will apply for the Individual Tax Number or Temporary Tax Number. You can call the CRA at 1-866-223-4403 (within Canada) or you can collect call if you are outside the country at 705-669-5130 for more information on the ITN/TTN.
  • You will need the following form to apply – T1261 – Application for and ITN

The following is the income tax package you will need to file your Canadian Tax return – Income Tax and Benefit Package for Non-Residents and Deemed Residents of Canada for 2020

Since Quebec residents are the only ones in Canada that have to file 2 tax returns, one federal and one provincial, there are specifics tax obligations of Non-residents to the Quebec government which are explained here.

To learn how to file a non-resident tax return using TurboTax, please review this link.

What to report on your tax return?

Your employment income in Canada, and any Canadian sourced revenue, such as scholarships, fellowships, bursaries, research grants. Income from a business that is not located in Canada, net partnership income (limited and non-active partners only). Capital gains from selling Canadian property. For more detailed information on what to report, have a look at this guide from the CRA

Your other types of income are not reported but must be entered on Schedule A – Statement of World Income form which is part of your tax return. We want to know your worldwide income sources within Canada as well as foreign sources.

How do I send it to the Canada Revenue Agency?

As a non-resident you will not be able to NETFILE your tax return, you will have to print and mail or fax it to the CRA. Take note that faxing is a temporary measure that they have implemented due to the long international mail delays. Furthermore, if you are filing more than one person’s tax return, ensure that you send each person’s tax return separately. However, if you are filing more than one year for that specific person, you can put them all in one envelope.

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