  Non-residents, immigrants and emigrants |
If your client was not a resident of Canada during the year, and they were not an immigrant to or an emigrant from Canada during the year, they are a Non-Resident .
Generally, you were a non-resident of Canada in 2023 if you normally, customarily, or routinely lived in another country and were not considered a resident of Canada for tax purposes.
You were a non-resident of Canada for tax purposes in 2023 if you did not have residential ties in Canada and: - you lived outside Canada throughout the year (except if you were a deemed resident); or
- you stayed in Canada for less than 183 days in the year.
DT Max will know that no personal exemptions can be claimed for this person and none will be granted.
You were a deemed resident of Canada for tax purposes in 2023 if you did not have residential ties in Canada (otherwise a non-resident, as defined above), but you temporarily stayed here for 183 days or more in 2023 and, under a tax treaty, you were not considered a resident of another country.
You were a deemed non-resident of Canada in 2023 if you were a resident of Canada in 2023, and, under a tax treaty, you were considered to be a resident of another country. If this is the case, the same rules apply to you as to a non-resident
If your client is a deemed non-resident, he has to pay the 48% surtax instead of tax to a provincial jurisdiction. The entry in his Prov-Residence keyword should designate him as a deemed resident.
Immigrant/Emigrant
The following non refundable tax credits may be limited based on the number of days the taxpayer was a resident of Canada in the year : - Basic personal amount
- Age amount
- Spouse or common-law partner amount
- Amount for an eligible dependant
- Amount for infirm dependants age 18 or older
- Caregiver amount
- Disability amount
- Disability amount transferred from a dependant
- Tuition and education amounts transferred from a child
- Amounts transferred from your spouse or common-law partner
If the Canadian-source income the taxpayer are reporting for the part of the year he was not a resident of Canada is at least 90% of the net world income for that part of the year or if he had no income from sources inside and outside Canada for that part of the year, he can claim the remaining applicable federal non-refundable tax credits in full.
The following options are applicable for the keyword Non-Resident.
Non-resident Method 1 - Non-resident tax
Canadian financial institutions and other payers have to withhold non-resident tax at a rate of 25% on certain types of Canadian-source income that they pay or credit you as a non-resident of Canada. The most common types of income that could be subject to non-resident tax include: - interest and dividends
- rental payments
- pension payments
- Old Age Security pension
- Canada Pension Plan or Quebec Pension Plan benefits
- retiring allowances
- registered retirement savings plan payments
- registered retirement income fund payments
- annuity payments
However, if there is a tax treaty between Canada and your country of residence, the terms of the treaty may reduce the rate of non-resident tax withheld on certain types of income.
If, in 2023, non-resident tax was withheld on any of the types of income listed above, you do not have to report the income or tax withheld on your Canadian return. In general, the non-resident tax withheld is your final tax obligation to Canada on this income.
However, if you receive rental income, certain pension payments, or film and video acting services income, you can choose to report these types of income on a Canadian return and pay tax on it using an alternative taxing method.
If you receive Old Age Security pension, you may have to file the Old Age Security Return of Income each year.
Method 2 - Tax on taxable income
Certain types of income you earn in Canada must be reported on a Canadian income tax return. The most common types of income include: - income from employment in Canada;
- income from a business carried on in Canada;
- Canadian scholarships, fellowships, bursaries, and research grants; and
- capital gains from disposing of taxable Canadian property.
You may be entitled to claim certain deductions from income to arrive at the taxable amount. You can also claim a credit for any tax withheld at source or paid on this income.
If there is a tax treaty between Canada and your country of residence, the terms of the treaty may reduce or eliminate the tax on certain types of this income. By completing the return, you determine whether you are entitled to a refund of some or all of the tax withheld, or you have a balance of tax owing for the year.
Immigrant
Emigrant
Non-resident - section 116 (only disp. of Can. property)
Non-resident electing under section 216 As a non-resident, you may have received the following types of income in 2023: - rental income from real property in Canada; or
- timber royalties on a timber resource property or a timber limit in Canada.
If so, you can choose to send us a separate return to report this income for the year. Choosing to send this return is called "electing under section 216 of the Income Tax Act." This allows you to pay tax on your net Canadian-source rental or timber royalty income instead of on the gross amount. If the non-resident tax withheld on this income is more than the amount you have to pay under section 216, excess will be refunded to you.
Non-resident electing under section 217 What is a section 217 election? Canadian payers have to withhold non-resident tax on certain types of income, including the types of income listed below, that they paid or credited to you as a non-resident of Canada. The tax withheld is usually your final tax obligation to Canada on this income.
Under section 217 of the Income Tax Act, you can choose to file a Canadian return and report the types of Canadian source income. By doing this, you will pay tax on this income using an alternative taxing method and may receive a refund of some or all of the non-resident tax withheld.
Does section 217 apply to you? You have to send a section 217 return for 2023 if you submitted Form NR5 "Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld" for 2023 and it has been approved by the government.
You have the option of sending a section 217 return for 2023 if you did not submit Form NR5 for 2023 and you received any of the following types of Canadian-source income in 2023 while you were a non-resident: - Old Age Security pension
- Canada Pension Plan or Quebec Pension Plan benefits
- most superannuation and pension benefits
- registered retirement savings plan payments
- registered retirement income fund payments
- death benefits
- Employment Insurance benefits
- certain retiring allowances
- registered supplementary unemployment benefit plan payments
- deferred profit-sharing plan payments
- amounts received from a retirement compensation arrangement, or the purchase price of an interest in a retirement compensation arrangement
- prescribed benefits under a government assistance program
- Auto Pact benefits
Non-resident filing a NR6
Canadian resident (not a non-resident)
Canadian resident (spouse immigrant in the year)
Factual resident
The keyword Immigration-Date is used to enter the immigration date of taxpayers who immigrated to Canada during the current year. This will enable DT Max to prorate exemptions, etc. In subsequent years, it will serve as information only. Click here to consult the Newcomers to Canada Guide.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword Emigration-Date to enter the date of departure from Canada for taxpayers who have emigrated from Canada during the current year. This will enable DT Max to prorate exemptions as required.
Note: DT Max will claim the following non refundable tax credits for the part of the year the taxpayer was not a resident of Canada as long as they apply: CPP/QPP employee contributions, EI premiums, disability amount (self), tuition fees, charitable donations, and gifts to Canada or a province.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
If, in 2023, the taxpayer was not a resident of Canada throughout the year, enter the date of arrival or departure and selected the reason from the list below that corresponds to the situation.
The following options are applicable for the keyword Reason.
01 New resident in Canada You are a new resident of Canada if you left another country to settle in Canada and have established residential ties in Québec. This is the case, for example, if - you are a refugee;
- you applied for and obtained permanent resident status from Citizenship and Immigration Canada;
- you received approval in principle for landing in Canada from Citizenship and Immigration Canada or a selection certificate from the Québec government.
For income tax purposes, you are generally considered a Québec resident as of the date on which you arrive in Québec, if you establish sufficient residential ties in Québec.
Residential ties in Québec include, for example, - a home in Québec;
- a spouse or dependants who live with you in Québec;
- personal property (such as a car or furniture) and social ties in Québec.
Other residential ties that may be recognized include, for example, a Québec driver's licence, credit cards issued in Canada, bank accounts opened in Québec, and eligibility for Québec health insurance.
02 Temporary stay in Canada Your stay in Canada is considered temporary if you came to work in Québec for a specified period and you did not establish residential ties in Québec.
03 Foreign student You are recognized as a foreign student if you came to study in Québec temporarily and you have a certificate of acceptance issued by the Québec government or a study permit issued by the Government of Canada.
04 Foreign farm worker You are recognized as a foreign farm worker if you have a work permit issued by Canada's immigration authorities under one of the following programs: - the Mexican Seasonal Agricultural Workers Program;
- the Caribbean Seasonal Agricultural Workers Program;
- the Pilot Project for Hiring Foreign Workers in Occupations that Usually Require a High School Diploma or Job-Specific Training, developed by the Government of Canada.
05 Emigrant For income tax purposes, you are generally considered an emigrant if you have left Canada to settle permanently in another country and you have severed your residential ties with Canada.
You have severed your residential ties if, for example, - you have disposed of or given up a home in Canada and established a permanent home in another country;
- your spouse and dependants have also left Canada;
- you have disposed of personal property and severed your social ties in Canada, and have acquired property or established social ties in another country.
06 Temporary stay outside Canada Your stay outside Canada is considered temporary if you have left Canada to work or to study elsewhere and you maintain residential ties with Canada.
07 Other situation If none of the above-mentioned situations apply to the taxpayer, a written note must be added to the income tax return explaining the facts and circumstances regarding the taxpayer's arrival in or departure from canada.
08 Claim refugee
Use the keyword Income-In-Can to specify the taxpayer net income while the taxpayer was living in Canada.
If the taxpayer is a newcomer (or an emigrant), and if the Canadian-source income you are reporting for the part of the year the taxpayer was not a resident of Canada represents less than 90% of the net world income for that part of the year, than only the amount of net income while the taxpayer was living in Canada will be used to calculate line 30300 the spouse or common-law partner amount on the federal line 30300, (provincial line 58120).
You must capture and calculate the spouse's net income while the taxpayer was living in Canada (field 52630). DT Max will calculate the difference between the amount entered and the spouse's or common-law partner's net income, the difference will be recorded in field 52670 as spouse's or common-law partner's net income while the taxpayer was living outside of Canada. The sum of the amounts entered in fields 52630 and 52670 must be equal to the spouse's or common-law partner's net income.
Use the keyword World-Inc to enter the income of the non resident, earned in Canada and outside, as requested on schedule A.
The following options are applicable for the keyword World-Inc.
Canadian source income not reportable on NR return Enter Canadian income subject to part XIII tax that is not reported on the Canadian income tax return.
Canadian source income during Canadian non-resident period Enter Canadian source income during Canadian non-resident period.
Foreign source income earned during Canadian NR period Enter foreign source income earned during Canadian NR period.
Enter the name of the country for income from sources outside of Canada.
Enter the applicable type of Canadian-source income and the foreign-source income you are reporting for the part of 2023 that the taxpayer was not a resident of Canada. This information is used to calculate the portion Canadian-source income over the net world income for the part of the year the taxpayer was not a resident of Canada. If the portion of Canadian-source income represents 90% or more of the net world income, you can claim the federal non-refundable tax credits in full.
The following options are applicable for the keyword Amount.nr.
Net employment income Enter net employment income.
Net pension income Enter net pension income.
Social Security Enter Social Security.
Net interest and other investment income Enter net interest and other investment income.
Taxable capital gains Enter taxable capital gains.
Net rental income Enter net rental income.
Net self-employment income Enter net self-employment income.
Income from employment in Canada Enter income from employment in Canada.
Income from a business carried on in Canada Enter income from a business carried on in Canada.
Taxable capital gains from Canadian property Enter taxable capital gains from Canadian property.
Taxable part of scholarships from Canada Enter taxable part of scholarships from Canada.
Taxable part of fellowships from Canada Enter taxable part of fellowships from Canada.
Taxable part of bursaries from Canada Enter taxable part of bursaries from Canada.
Taxable part of research grants from Canada Enter taxable part of research grants from Canada.
Other income (specify) Enter other income.
Use the keyword Election-217 for electing to file a return under section 217. DT Max will write « section 217 » at the top of page 1 of the return.
Use the keyword Election-DeferTax to make the election, under subsection 220(4.5) of the income tax act, to defer the payment of tax on income relating to the deemed disposition of property. You must file this election by April 30 of the year after you emigrate from Canada.
The tax payment will be deferred to the earlier of: - the actual disposition of the property,
- the death of the taxpayer, or
- the day the taxpayer re-establishes residence in Canada.
If you make this election for 2023 and the amount of federal tax owing on income from the deemed disposition of property is more than $16,500.00 ($13,777.50 for former residents of Quebec), you have to provide an adequate security to cover the amount. You may also be required to provide security to cover any applicable provincial or territorial tax payable. Contact the CRA as soon as possible to make acceptable arrangements before April 30.
Other income relating to the deemed disposition of property on the date of emigration from Canada
Any deductions claimed that are related to this deemed disposition
Select the juridiction and enter the election amount of the deferred tax amount.
The following options are applicable for the keyword Elect-Tax.
Select the type of security provided
The following options are applicable for the keyword Security-Provided.
An irrevocable letter of guarantee (financial instit.)
Conventional immovable hypothec (immovable loc. in Que.)
Certificated shares of Canadian private corporations
If the taxpayer was a resident of a country that Canada has a tax treaty with, use the keyword Elig-Inc-Rate to indicate the appropriate rate of withholding from the applicable tax treaty. If you are unsure of the tax treaty rate, refer to the Web site at www.canada.ca/en/revenue-agency/services/tax/international-non-residents/tax-treaties.html or contact the International Tax Services Office. If the taxpayer was a resident of a country with which Canada does not have a tax treaty enter 25%.
The following options are applicable for the keyword Elig-Inc-Rate.
1 Registered supplementary unemployment ben. plan payments
2 Old age security pension
3 Canada Pension Plan and Quebec Pension Plan benefits
4 Registered retirement savings plan (RRSP) payments
5 Pooled registered pension plan (PRPP) payments
6 Registered retirement income fund (RRIF) payments
7 Other pensions or superannuation
8 Employment insurance benefits
9 Death benefits
10 Retiring allowances
11 Deferred profit-sharing plan payments
12 Amounts from a retirement compensation arrangement
13 Prescribed benefits under a government assis. program
14 Auto Pact benefits
Use the keyword Elig-Inc-OV to override existing information on federal schedule C titled "Electing under Section 217 of the income tax act, Part 1".
The total section 217 eligible income will be used on federal schedule B, box B to determine the allowable amount of non refundable tax credits.
The following options are applicable for the keyword Elig-Inc-OV.
1 Registered supplementary unemployment ben. plan payments
2 Old age security pension
3 Canada Pension Plan and Quebec Pension Plan benefits
4 Registered retirement savings plan (RRSP) payments
5 Pooled registered pension plan (PRPP) payments
6 Registered retirement income fund (RRIF) payments
7 Other pensions or superannuation
8 Employment insurance benefits
9 Death benefits
10 Retiring allowances
11 Deferred profit-sharing plan payments
12 Amounts from a retirement compensation arrangement
13 Prescribed benefits under a government assis. program
14 Auto Pact benefits
17 Deductions applying to eligible S217 income
Adjustments deduct from the world income
Use the keyword Tax-Treaty.nr to indicate if the taxpayer is a resident of a country with which Canada has signed a tax treaty. This information is required on federal schedule C.
Use the keyword Treaty-Amount to enter Canadian-source income received by a non-resident that is exempt from tax because of a tax treaty.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25600 - Additional deductions
 See the CRA's general income tax guide:
Line 25600 - Additional deductions
Use the keyword Treaty-Amount-S217 to enter Canadian-source income received by a non-resident that is exempt from tax because of a tax treaty and applies to the eligible section 217 income. DT Max will enter this amount on line 25600 and on line 16 of Federal Schedule C (Electing under section 217 of the Income Tax Act).
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25600 - Additional deductions
See the CRA's general income tax guide:
Line 25600 - Additional deductions
Non-residents who receive old age security payments and are not resident of a country that has a tax treaty with Canada must complete form T1136 - OAS return of income for non-residents to ensure that the OAS payments are not interrupted.
This form must be filed on a yearly basis.
Enter the taxpayer's old age security number. If the taxpayer does not have a social insurance number or an old age security number, attach a note to the return and one will be assigned by the CRA.
Enter the country of residence on December 31 if different from the country specified in the address of the client.
Tax account number (T1136)
Select the appropriate option and enter the amount of canadian and foreign source income that has to be reported on the T1136 - old age security return of income.
The amounts entered with the keyword Amounts.oas will only appear on the relevant lines of the T1136.
If the client has Canadian-source income for which another tax return has to be filed, enter the keywords as usual and the amounts will be transferred to the T1136 automatically.
The following options are applicable for the keyword Amounts.oas.
Old Age Security pension - OV
Canada or Quebec Pension Plan - OV
Other pensions or superannuation - OV
Interest and other investment income - OV
Net rental income - OV
RRSP income - OV
Net self-employment income - OV
Carrying charges - OV
Old Age Security pension repaid
Other income and deductions (specify)
Enter the recovery tax as per box 27 of the NR4-OAS slip. This amount is entered on line 43700 of the T1136.
Mailing address for NR6 purposes
The following options are applicable for the keyword Mail-Address.nr.
Use the keyword Care-of.nrt to enter the name of the person or organization to whom material is sent for the trustee.
Use the keyword Street.nrt to enter the street of the trustee for the non resident trust.
Use the keyword City.nrt to enter the city and province of residence of the trustee for the non resident trust.
Use the keyword PostCode.nrt to enter the postal code of the trustee for the non resident trust. DT Max will not verify the format of the postal code as it varies depending on the country.
Foreign zip or postal code of client's mailing address OUTSIDE CANADA.
Use the keyword Country.nrt to specify the country where the trustee resides if other than Canada.
Use the keyword Telephone.nrt to enter the telephone number of the trustee.
Enter the taxpayer's Canadian tax identification number. If the taxpayer doesn't already have a tax identification number, enter nothing. The CRA will assign one after this form has been filed.
Enter the last name of the Canadian agent to whom the rental payments are made on the taxpayer's behalf.
Enter the relevant first name.
Enter the name of the street.
Enter the name of the city.
Select the relevant province.
Enter the postal code in the format A1B 2C3.
Enter the phone number.
Enter the non-resident account number. If the taxpayer does not have a non-resident account number, enter nothing. The CRA will assign one.
Enter your other CRA identifier number, such as a business number (BN); social insurance number (SIN), temporary tax number (TTN), individual tax number (ITN); or trust account number, if applicable.
Use the keyword First-Paymt to provide the first month of the year for which the rental income is expected.
This information will appear in NR6 section 1 entitled "Non-resident identification".
Use this keyword to indicate the country of residence on December 31st for Form T1136 and Form T1159 - Income Tax Return for Electing Under Section 216.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword Rule-90%-OV to indicate if the 90% rule is met or not
Note
If the full non-refundable tax credits are claimed, a note must be attached to the tax return stating the net world income (in Canadian dollars) for the part of the year that the taxpayer was not a resident of Canada. Show separately the net income he received from sources inside and outside Canada for that part of the year. The government cannot allow the full non-refundable tax credits without this note.
Use the keyword World-Inc so that the program can determine if the 90% rule is met or not and generate a schedule to show the distribution of income for that part of the year.
Address in Canada prior to departure
Postal code in Canada prior to departure
Use the keyword Residency-Status to select the appropriate option regarding your residency status on page 1 of the federal tax return, for non-residents and deemed residents of Canada or for the purposes of schedule D (T1248). This keyword will not affect the calculations within the tax return.
The following options are applicable for the keyword Residency-Status.
Non-resident
Deemed non-resident
Deemed resident - stayed 183 days or more in Canada
Deemed resident - other reason
Factual resident This option doesn't affect the calculations within the tax return. This section affects the section "information about your residency status" on page 1 of the T1 only.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use this keyword to indicate the country of residence on December 31st.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use the keyword NR5 to apply for a reduction in the amount of non-resident tax required to be withheld.
DT Max will report the benefits for the following tax year directly from the information entered in the current tax year. Alternatively, you can enter the estimated benefits for the following tax year manually.
The following options are applicable for the keyword NR5.
Use the keyword Benefits-OV to override the estimated benefits carried from the previous tax year. These amounts will appear in section 4 of form NR5.
The following options are applicable for the keyword Benefits-OV.
CPP benefits
QPP benefits
CPP/QPP death benefits
OAS benefits
Other Canadian benefits
Use the keyword Acct-Number to enter the account number used for purposes of the social security benefits.
Use the keyword Benefit-Type to indicate the type of Canadian benefits to be received. This keyword will tick the corresponding box on the NR5 form, section 4, part B.
The following options are applicable for the keyword Benefit-Type.
Use the keyword Payer-Name to identify the payer of the benefits.
Use the keyword # to input the policy plan number.
Use the keyword Street.nr5 to indicate the street name of the payer's mailing address.
Use the keyword City.nr5 to indicate the city of the payer.
Use the keyword Province.nr5 to indicate the province of the payer.
Use the keyword PostCode.nr5 to enter the postal code of the payer.
Use the keyword Cdn-Income-OV to override the estimates for other Canadian-source income. These amounts will appear in section 6 of form NR5 to identify other Canadian-source income not shown in section 4 of the NR5.
The following options are applicable for the keyword Cdn-Income-OV.
Use the keyword For-Income-OV to override the estimates for foreign-source income. These amounts will be displayed in section 6 of form NR5.
The following options are applicable for the keyword For-Income-OV.
Interest / dividends
Pensions
Income from employment
Social security
Other
Use the keyword RC151 to generate Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada. Fill out this form to apply for the GST/HST credit for the year in which the taxpayer became a resident of Canada. Use this form only if the taxpayer does not have children. If the taxpayer has children under 19, use My Account or Form RC66, Canada Child Benefits Application.
Are you a resident of Canada?
You are considered to be a resident of Canada when you establish sufficient residential ties in Canada. Residential ties include: - a home in Canada
- a spouse or common-law partner who lives in Canada
- dependants who live in Canada.
If you got a letter from us about your residency status, include a copy of it with this application.
If you are not sure if you are a resident of Canada, send Form NR74, Determination of Residency Status (Entering Canada), and include it with this application.
The following options are applicable for the keyword RC151.
Enter the date of immigration of a previous year.
Select the home address.
The following options are applicable for the keyword Immig-Home-Address.
Use Street.bus to enter the address of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
If you wish to enter an apartment number on form TP-128, enter "apt" after the address followed by the apartment number.
This field is also required for efile.
Specify the suite number of the business.
Use City.bu to enter the name of the city of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
Use Province.bu to enter the province of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use PostCode.bu to enter the postal code for your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address for the business.
This entry is also required for efile.
Select the marital status on the date the taxpayer became a resident of Canada. The date will be left blank if the taxpayer has always been single.
The following options are applicable for the keyword Immig-Status.
Always been single
Single You are single and no other marital status applies to you.
Common law spouse You are living in a conjugal relationship with someone to whom you are not married and to whom at least one of the following situations applies. They: - have been living with you for at least 12 consecutive months. This includes any period you were separated for less than 90 days because of a breakdown in the relationship;
- are the parent of your child by birth or adoption;
- have custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.
Married You are married and have a spouse when you are legally married.
Widowed
Separated You have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled.
Once you have been separated for 90 days because of a breakdown in the relationship, the effective day of your separation is the date you started living apart.
You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as: - work;
- studies;
- health problems.
Note Generally, you are not considered separated if your spouse or commonlaw partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. However, you may not get the GST/ HST credit for your spouse or common-law partner if the eligibility criteria are not met.
Divorced You were married and are now legally divorced.
Date the marital status began.
Select whether the taxpayer is a newcomer or a returning resident of Canada.
The following options are applicable for the keyword Immig-Residence.
Enter the date the taxpayer cut their residential ties with Canada (became a non-resident).
Select the canadian province or territory in which the taxapayer resided before they cut their residential ties with Canada.
Enter earned income from all sources (in Canadian dollars) that was not reported on a Canadian tax return.
The following options are applicable for the keyword Immig-Income.
Income earned - year became a resident of Canada
Income earned - 1 year before became a resident of Canada
Income earned - 2 years before became a resident of Canada
Provide the spouse's or common-law partner's information (Yes/No)
Enter the spouse's or common-law partner's date of immigration.
Select the spouse's or common-law partner's address to be used.
The following options are applicable for the keyword SP-Immig-Address.
Use Street.bus to enter the address of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
If you wish to enter an apartment number on form TP-128, enter "apt" after the address followed by the apartment number.
This field is also required for efile.
Specify the suite number of the business.
Use City.bu to enter the name of the city of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
Use Province.bu to enter the province of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use PostCode.bu to enter the postal code for your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address for the business.
This entry is also required for efile.
Select whether the spouse or common-law partner is a newcomer or a returning resident of Canada.
The following options are applicable for the keyword SP-Immig-Residence.
Enter the date the taxpayer cut their residential ties with Canada (became a non-resident).
Select the canadian province or territory in which the taxapayer resided before they cut their residential ties with Canada.
Enter the spouse's or common-law partner's earned income from all sources (in Canadian dollars) that was not reported on a Canadian tax return.
The following options are applicable for the keyword SP-Immig-Income.
Income earned - year became a resident of Canada
Income earned - 1 year before became a resident of Canada
Income earned - 2 years before became a resident of Canada
Use this keyword to override the amount of federal surtax on income earned outside of Canada.
The keyword NR-Support-Paid is used to enter the amount of support paid for or to this dependant living outside Canada. This keyword must be entered in the file of the non resident dependant and not in the file of the supporting taxpayer.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21400 - Child care expenses (T778)
Line 30400 - Amount for an eligible dependant (Schedule 5)
See the CRA's general income tax guide:
Line 21400 - Child care expenses
Line 30800 - Base CPP or QPP contributions through employment income
Enter the name of the country of residence.
US citizens are required to file US tax returns.
Individuals who have a valid US green card are required to file US tax returns.
This information is used to determine the taxable income. It does not appear on the tax return itself.
The following options are applicable for the keyword Dates-Emig.
Date left Canada
Date arrived in new country
Date began work in new country
Date end Canadian payroll
Date start payroll in new country
Date new living accommodations acquired
Date spouse/family moved to new country
This information is used to determine the taxable income. It does not appear on the tax return itself.
The following options are applicable for the keyword Dates-Immig.
Date left former country
Date arrived in Canada
Date began work in Canada
Date end payroll in former country
Date start payroll in Canada
Date living accommodations acquired in Canada
Date spouse/family moved to Canada
This information is used to determine the taxable income. It does not appear on the tax return itself.
The following options are applicable for the keyword BusDays.nr.
Use the keyword Property-Em to enter each property that the emigrant must report on form T1161.
You must complete this form for taxpayer who ceased to be a resident of Canada at any time in the year and the fair market value of all the properties owned when the taxpayer left Canada was more than $25,000, not including the following properties: - cash (including bank deposits);
- pension plans, annuities, registered retirement savings plans, pooled registered pension plans, registered retirement income funds, registered education savings plans, registered disability savings plans, tax-free savings accounts, deferred profit-sharing plans, employee profit-sharing plans, employee benefit plans, salary deferral arrangements, retirement compensation arrangements, employee life and health trusts, and rights or interests in certain other trusts. For a complete list, refer to the definition of "excluded right or interest" in Subsection 128.1(10) of the Income Tax Act read without reference to paragraphs (c), (j) and (l);
- property owned when the taxpayer last became a resident of Canada, or property the taxpayer inherited after the taxpayer last became a resident of Canada, if the taxpayer were a resident of Canada for 60 months or less during the 10-year period before the taxpayer emigrated and the property is not taxable Canadian property; and
- any item of personal-use property (such as household effects, clothing, cars, collectibles) that has a fair market value of less than $10,000.
File the return by the filing due date. A penalty for failing to file Form T1161 by the due date is $25 a day. There is a minimum penalty of $100, and a maximum penalty of $2,500.
List below all properties and their fair market value, and indicate either Canadian (C) or foreign (F), that you owned on the date you ceased to be resident of Canada.
Property includes shares (both public and private), bonds, debentures, promissory notes, treasury bills, interests in trusts, interests in partnerships, personal-use property, business property (including inventory), real estate, and stock options.
To calculate and report any capital gains (or losses) on property that you are deemed to have disposed of on the date you ceased to be a resident of Canada, complete Form T1243, Deemed Disposition of Property by an Emigrant of Canada.
To defer the payment of tax on income relating to the deemed disposition of property, complete Form T1244, Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property.
Use the keyword Type-Em to indicate the types of property owned by an emigrant of Canada. This information will appear on form T1161.
The following options are applicable for the keyword Type-Em.
Canadian property
Foreign property
Use the keyword Shares-Em to indicate the number of shares owned by an emigrant of Canada. This information will appear on form T1161.
Use the keyword FMV-Em to indicate the fair market value of the property owned on emigration day. This information will appear on form T1161.
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