Non resident information

How do I comply with the CRA's request for additional non resident information?

The CRA has two schedules specifically for non-residents:

• Schedule A - Statement of world income

• Schedule B - Allowable amount of non refundable tax credits

In DT Max, the keyword World-Inc allows for the entry of the data required on schedule A. On schedule B, if the percentage is 90% or greater, the non refundable tax credits are fully applicable. If the percentage is less than 90%, the non resident rules with regards to non refundable tax credits will apply.

In the keyword Non-Resident, the options Section 216 election and Section 217 election are available. With these options, you may easily file a section 216 or section 217 election income tax return. For the purpose of a section 217 election, the amount of eligible income is required and the keyword ELIG-INCOME is available specifically to that end. In both cases, the section of the election will be printed on the top of the first page of the federal income tax return.

Note that the tax preparer is responsible for fully understanding elections rules and applying them accordingly.

These elections do not apply for Quebec income tax purposes.