ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021 – Table of contents
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021
5013-G(E)
Is this guide for you?
Use this guide if any of the following applies to you:
- You were a deemed resident of Canada on December 31, 2021 (for exceptions, see Which tax package should you use?)
- You were a non-resident of Canada throughout 2021 reporting Canadian-source income other than from employment in Canada, from a business with a permanent establishment in Canada, from rental income from real or immovable property located in Canada, or from timber royalties on a timber resource property or a timber limit in Canada. (for more information, see Guide T4058, Non-Residents and Income Tax)
- You were a non-resident of Canada throughout 2021 and you are filing a return to elect under section 217 or section 216.1
Note
For definitions of deemed resident of Canada and non-resident of Canada, see Determining your residency status
If these conditions do not apply to you, see Which tax package should you use?
The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.
Table of Contents
- Before you file
- Completing your return
- Step 1 – Identification and other information
- Step 2 – Total income
- Report foreign income and other foreign amounts
- Line 10100 – Employment income
- Line 10400 – Other employment income
- Line 11300 – Old age security (OAS) pension
- Line 11400 – CPP or QPP benefits
- Line 11500 – Other pensions and superannuation
- Line 11600 – Elected split-pension amount
- Line 11900 – Employment insurance and other benefits
- Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits
- Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations
- Line 12100 – Interest and other investment income
- Line 12200 – Net partnership income (limited or non-active partners only)
- Line 12500 – Registered disability savings plan (RDSP) income
- Line 12700 – Taxable capital gains
- Line 12900 – RRSP income
- Line 13000 – Other income
- Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants
- Lines 13499 to 14300 – Self-employment income
- Line 14500 – Social assistance payments
- Other amounts you have to report on your return
- Step 3 – Net income
- Line 20600 – Pension adjustment
- Line 20700 – Registered pension plan (RPP) deduction
- Line 20800 – RRSP deduction
- Line 21000 – Deduction for elected split-pension amount
- Line 21200 – Annual union, professional, or like dues
- Line 21400 – Child care expenses
- Line 21700 – Business investment loss
- Line 22100 – Carrying charges, interest expenses and other expenses
- Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
- Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
- Line 22900 – Other employment expenses
- Line 23200 – Other deductions
- Line 23210 – Federal COVID-19 benefits repayment
- Line 23500 – Social benefits repayment
- Line 23600 – Net income
- Step 4 – Taxable income
- Step 5 – Federal Tax
- Part A – Federal tax on taxable income
- Part B – Federal non-refundable tax credits
- Amounts you can claim
- Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits
- Canada caregiver amount
- Amounts for non-resident dependants
- Line 30300 – Spouse or common-law partner amount
- Line 30800 – Base CPP or QPP contributions through employment income
- Line 31000 – Base CPP or QPP contributions on self-employment and other earnings
- Line 31200 – Employment insurance premiums through employment
- Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
- Line 31210 – PPIP premiums payable on employment income
- Line 31350 – Digital news subscription expenses
- Line 31600 – Disability amount for self
- Line 31800 – Disability amount transferred from a dependant
- Line 32400 – Tuition amount transferred from a child or grandchild
- Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later
- Part C – Net federal tax
- Line 40424 – Federal tax on split income
- Line 40425 – Federal dividend tax credit
- Line 133 – Recapture of investment tax credit
- Line 135 – Federal logging tax credit
- Line 41400 – Labour-sponsored funds tax credit
- Line 41450 – Section 217 tax adjustment
- Line 41800 – Special taxes
- Line 129 – Federal surtax
- Step 6 – Refund or balance owing
- Line 42200 – Social benefits repayment
- Line 42800 – Provincial or territorial tax
- Line 43700 – Total income tax deducted
- Line 43800 – Tax transfer for residents of Quebec
- Line 44000 – Refundable Quebec abatement
- Line 45000 – Employment insurance overpayment
- Line 45200 – Refundable medical expense supplement
- Line 45300 – Canada workers benefit (CWB)
- Line 45350 – Canada training credit (CTC)
- Line 46900 – Eligible educator school supply tax credit
- Line 47555 – Canadian journalism labour tax credit (CJLTC)
- Line 47600 – Tax paid by instalments
- Line 48400 – Refund
- Line 48500 – Balance owing
- Step 1 – Identification and other information
- Supporting documents
- After you file your return
- Appendix
- Contact the Canada Revenue Agency
Page details
- Date modified:
- 2023-01-24