Non-Resident Tax Services in Canada
Canadian Tax Support for Individuals Living Outside Canada
If you live outside Canada but have Canadian income, property, investments, business activities or other Canadian tax connections, your Canadian tax obligations may differ from those of a Canadian resident. Shami CPA helps non-residents understand their Canadian filing and reporting requirements and prepare the applicable tax returns.
- Canadian & U.S. Tax Support
- Mississauga-Based
- Canadian & Cross-Border Tax Support Available
WHAT DETERMINES YOUR CANADIAN TAX OBLIGATIONS?
WHAT IS NON-RESIDENT TAX?
Non-resident tax applies to individuals who are not residents of Canada for income tax purposes but receive certain types of income from Canadian sources.
Depending on your circumstances, Canadian tax obligations may involve Canadian-source income, rental income, business activities, investment income, property transactions or other connections to Canada. The applicable filing and withholding requirements depend on your residency status, type of income and specific circumstances.
Being a non-resident does not automatically mean that you have no Canadian tax obligations. Your Canadian-source income and other circumstances determine what may apply.
Who We Help With Non-Resident Tax
Non-resident tax situations can arise in different ways. We help individuals living outside Canada who need to understand and address Canadian tax obligations connected to their income, property or activities.
- Cross-Border Relationship:
- Mississauga CPA Practice
- US-Canada Taxes
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Canadians Who Have Moved Abroad
Individuals who have left Canada and may still have Canadian income, investments, property or other Canadian tax connections.
02
Non-Residents With Canadian Rental Property
Individuals living outside Canada who receive rental income from residential or other Canadian property.
03
Non-Residents With Canadian Investment Income
Individuals outside Canada who receive Canadian dividends, interest, pensions or other Canadian-source investment or retirement income.
04
Non-Residents With Canadian Business Activities
Individuals outside Canada whose business or professional activities may create Canadian tax filing or reporting considerations.
05
U.S. Residents With Canadian Tax Connections
Individuals living in the United States who continue to have Canadian income, property, investments or other Canadian tax considerations.
06
Non-Residents Selling Canadian Property
Individuals who are non-residents and are considering or have completed a disposition of property that may be subject to Canadian tax rules.
Audience Index
Professional Categories
Not sure which situation applies to you? We can help you understand the tax matters that may need to be addressed.
Non-Resident Tax Services Based on Your Circumstances
Non-resident tax is not a single type of tax return. We help identify the Canadian tax considerations relevant to your situation and support the applicable filing, reporting and documentation.
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Canadian Rental Income
Support for non-residents receiving rental income from Canadian property, including applicable reporting and tax considerations.
03
Canadian Investment & Pension Income
Assistance with Canadian-source dividends, interest, pensions and other income that may be subject to non-resident tax or reporting requirements.
04
Leaving Canada & Change of Residency
Support for individuals who have left Canada or are determining the tax implications of becoming a non-resident, including applicable departure-year considerations.
05
Canadian Property Dispositions
Tax support for non-residents selling or disposing of Canadian property where Canadian tax, reporting or withholding requirements may apply.
Service 01
Canadian Non-Resident Tax Returns
Support with applicable Canadian tax returns for individuals who are non-residents and have Canadian tax filing obligations.
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Canada & U.S. Tax Considerations
Support for applicable situations involving both Canadian and U.S. tax considerations, including individuals who live in the U.S. but continue to have Canadian income or property.
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Canadian Business & Professional Income
Support for non-residents with business or professional activities connected to Canada where Canadian tax filing or reporting may be required.
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Tax Withholding & NR4 Considerations
Help understanding applicable non-resident withholding, NR4 information and related Canadian tax reporting.
We begin by understanding your residency and Canadian tax connections before determining which Canadian filing, reporting or withholding requirements may apply.
How Our Non-Resident Tax Process Works
Understand Your Situation
We review where you live, your Canadian residency history and the nature of your Canadian income, property or activities.
Identify Canadian Tax Connections
We determine which types of Canadian-source income, property or activities may be relevant to your tax situation. .
Review Documents & Records
We review the information needed to support your income, expenses, property transactions, withholding and applicable tax reporting.
Determine Applicable Reporting
We identify the relevant Canadian tax return, forms, elections or reporting requirements based on your circumstances.
Prepare & Review
We prepare the applicable tax reporting and review the information with you before filing.
File & Discuss Next Steps
We complete the applicable filing process and discuss any relevant follow-up considerations.
Have Questions About Your Tax Return? Discuss Your Situation →
Why SHAMI CPA
Why Work With Shami CPA for Non-Resident Tax?
Non-resident tax situations can involve residency questions, Canadian-source income, property, withholding and cross-border considerations. Our approach starts with understanding those connections before determining the applicable tax treatment.
We Start With Residency & Tax Connections
Your Canadian tax obligations can depend on your residency status and the type of Canadian income or property involved. We begin by understanding those factors rather than assuming the same rules apply to every non-resident.
We Consider the Canadian Source of Your Income
Canadian rental income, investment income, business activities and property transactions can involve different reporting or withholding requirements. We review the income and activities relevant to your situation.
Canadian & U.S. Tax Support
For applicable cross-border situations, we consider the Canadian and U.S. tax context together so that relevant Canadian filing and reporting considerations can be identified.
Frequently Asked Questions About Non-Resident Tax?
Do I need to file both Canadian and U.S. tax returns?
Can a U.S. resident have Canadian tax obligations?
Can I still have Canadian income after becoming a non-resident?
Do I have to pay departure tax when I leave Canada?
What happens to my taxes when I leave Canada?
What happens if a non-resident sells Canadian property?
Can a non-resident reduce withholding on Canadian rental income?
How is Canadian rental income taxed for a non-resident?
What is an NR4 slip?
What is Part XIII tax for non-residents?
- Select Question
Do I need to file both Canadian and U.S. tax returns?
Some individuals may have filing or reporting obligations in both countries, while others may not. The answer depends on residency, income sources, activities and the applicable Canadian and U.S. tax rules.
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Can a U.S. resident have Canadian tax obligations?
Yes. A person living in the United States may still have Canadian tax obligations because of Canadian-source income, Canadian property, business activities or other Canadian tax connections.
- Verified Answer
Can I still have Canadian income after becoming a non-resident?
Yes. A non-resident can continue to receive certain Canadian-source income after leaving Canada. The applicable Canadian tax treatment depends on the type of income and other circumstances.
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Do I have to pay departure tax when I leave Canada?
Departure tax can apply when an individual ceases Canadian tax residency because certain property may be treated as having been disposed of at fair market value. Whether it applies depends on the property and the individual’s circumstances.
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What happens to my taxes when I leave Canada?
When you leave Canada and become a non-resident, the tax treatment of your income and property can change. Your departure year may involve specific reporting requirements, and certain property may be subject to deemed disposition rules.
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What happens if a non-resident sells Canadian property?
A non-resident disposing of certain Canadian property may have Canadian tax and reporting obligations, including rules concerning the disposition of taxable Canadian property. The requirements depend on the type of property and transaction.
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Can a non-resident reduce withholding on Canadian rental income?
In certain circumstances, a non-resident receiving Canadian rental income may be able to use an approved process that changes how the withholding is calculated. The requirements and applicable forms depend on the situation.
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How is Canadian rental income taxed for a non-resident?
Canadian rental income received by a non-resident can be subject to non-resident withholding and may involve additional Canadian tax filing options or requirements. The appropriate treatment depends on the rental income and the individual’s circumstances.
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What is an NR4 slip?
An NR4 slip reports certain amounts paid or credited to a non-resident of Canada and the related non-resident tax withheld. If you receive Canadian-source income subject to non-resident withholding, an NR4 may be relevant to your tax records.
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What is Part XIII tax for non-residents?
Part XIII tax is a Canadian withholding tax that generally applies to certain types of Canadian-source income paid or credited to non-residents. The applicable rate can depend on Canadian tax rules and an applicable tax treaty.
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Have specific trust tax questions? Our CPA team assists with complex Canadian and U.S. filings.
LET'S TALK ABOUT YOUR TAX SITUATION
Tell Us About Your Tax Return
Have a question about your Your Non-Resident Tax Return? Send us a few details and our team can help you determine the appropriate next step.
Need Help With Your Non-Resident Tax Return?
If you live outside Canada but have Canadian income, property, investments or other Canadian tax connections, determining what applies can be difficult. Shami CPA can review your circumstances and help identify the Canadian tax filing and reporting requirements relevant to your situation.
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