Determining your residency status

Information for individuals on residency for tax purposes.

Non-residents living in and outside Canada

Get information on rental income and non-resident tax, international students, seasonal workers

Residents permanently leaving Canada

Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income

Deemed residents

183 day rule, tax obligations, filing requirements, tax package

Tax information for non-resident corporations

Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more.

Disposing of or acquiring certain Canadian property

Procedures to follow when you are selling, transferring or acquiring certain Canadian property.

Payments to non-resident

Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting.

Country-by-Country Reporting

Information exchanges with our global partners on revenue, tax and profit data of large multinational enterprises.

Tax treaties

Canada's tax agreements with other countries, including the status of negotiations, and important notices.

How the Canada Revenue Agency (CRA) works with other tax authorities

Cooperation among tax administrations is critical to improving the fairness of the global tax system.