You are a non-resident for tax purposes if you:

  • normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
  • do not have significant resident ties in Canada; and
    • you live outside Canada throughout the tax year; or
    • you stay in Canada for less than 183 days in the tax year.

Unlike a resident who pays taxes on world wide income, as a non-resident, you pay tax only on income from sources in Canada. The type of tax (either Part XIII tax or Part I tax) you pay and the requirement to file an income tax return depend on the type of income you receive. 

Proccounting provides one-stop tax filing services for non-residents

Non-resident tax on rental income

What is Form NR6

NR4 - withholding tax on rental income received by a non-resident

Tax free savings account (TFSA) for non resident

How to deal with your Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) balance when you emigrate?

Emigrant for income tax purpose

Additional information