Information for Non-Residents and Deemed Residents of Canada

Entering this Amount (from Forms):

Entering residency status - non-residents

If you are a factual resident of Canada for tax purposes, choose the province or territory where you keep residential ties.

If you are a non-resident or a deemed resident, follow the steps below.

  1. Open the Personal Information window.
  2. In the Personal Information window, click the Province of residence drop-down list, then select non-resident (at the bottom of the list).
  3. Click OK.
  4. Go to page 1 of your T1 General, and select your status in the "Information about your residency status" section.

    TurboTax transfers this information to Schedule A - Statement of World Income.

  5. If you are a non-resident making a Section 217 or 216.1 election, indicate this on the top of Schedule A.

Entering this Amount (from Interview):

Entering residency information for non-residents (interview)

Enter your residency on the Province or Territory screen in the Introduction section of the Interview.

  1. Click the Intro tab at the top of the interview.
  2. Click Continue until you reach the Province or Territory screen.
  3. From the Intro tab, select Province or Territory.
  4. Or click Take Me There to go there now.
  5. From the drop-down list, choose the Non-Resident option that fits your situation, and continue through the interview.
  6. On the Mailing Address screen, enter the country where you lived at the end of the year.
  7. Under Information About your Residency Status, select I was a non-resident of Canada

The Canada Revenue Agency says...

Non-residents and Income Tax Guide (T4058)

Were you a non-resident in 2011?

Were you a non-resident in 2011?

You were a non-resident for tax purposes if you did not have residential ties in Canada, and:
  • you stayed in Canada for less than 183 days in the tax year (including the days you arrived and left); or
  • you lived outside Canada throughout the tax year (except if you were a deemed resident).

Were you a deemed resident?

Were you a deemed resident?

Generally, you were a deemed resident of Canada for tax purposes in 2011 if you did not have residential ties in Canada (otherwise a non-resident), but you temporarily stayed in Canada for 183 days or more in the tax year, and under a tax treaty, you were not considered a resident of another country.

To calculate the number of days you stayed in Canada in the tax year, include each day or part of a day that you stayed in Canada, including:
  • the days you attended a Canadian university or college;
  • the days you worked in Canada; and
  • any days or weekends you spent on vacation in Canada.

If you lived in the United States and commuted to work in Canada, do not include commuting days in the calculation.

Do you have to file a return?

Do you have to file a return?

You have to file a return for 2011 if any of the following applies to you:
  • You have to pay tax for 2011.
  • We sent you a request to file a return.
  • You disposed of capital property in 2011 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2010 return).
  • You filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to Be Withheld, for 2011 and we approved it. If this is your situation, you have to file a return electing under section 217 of the Income Tax Act.
  • You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real Property or Receiving a Timber Royalty, for 2011 and CRA approved it. If this is your situation, you have to file a return electing under Section 216 of the Income Tax Act.
  • You filed an application for a reduction in the amount of non-resident tax required to be withheld on income earned from acting in a film or video production in Canada for 2011 and we approved it. If this is your situation, you have to file a return electing under section 216.1 of the Income Tax Act. If this is your situation, you have to file a return electing under Section 216.1 of the Income Tax Act.
Even if none of these requirements applies, you may still want to file a return if any of the following applies:
  • You want to claim a refund.
  • You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323).
  • You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.

Which tax and benefit package should you use?

Which tax and benefit package should you use?


What income should you report?

What income should you report?

Non-residents and deemed non-residents: Report your 2011 income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business without a permanent establishment in Canada, and taxable capital gains from disposing of taxable Canadian property, as indicated under the income lines applicable to non-residents in the guide.

Deemed residents: Report your 2011 world income. World income is income from all sources both inside and outside Canada.

Additional references

Additional references

For more information about non-residents and deemed residents, get the following CRA publications:
  • T4058, Non-residents and Income Tax
  • 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada
  • T4131, Canadian Residents Abroad (Factual residents)
  • T4056, Emigrants and Income Tax (Canadian Forces overseas school staff)

Or contact the International Tax Services Office nearest to you.

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