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Non-residents electing under Section 217- If you are a former resident of Canada, report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or international convention, the income is exempt from tax in your new country of residence. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2011; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2011 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2010; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2010 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2013; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2013 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2012; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2012 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

"); a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2009; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net world income in 2009 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2014; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2014 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Tax treaties – Canada has tax conventions or agreements, commonly known as tax treaties, with many countries. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2012; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2012 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2013; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2013 was not more than the basic personal amount (see line 300) in Canadian dollars. ...