Non-resident of Canada (No employment or business
income)
When you report your status as non-resident of Canada in this
situation, no provincial tax return is generated within the
program. To account for your non-resident status, please follow
these steps:
As a non-resident for tax purposes if you are in any of the
following situations:
·
You live in another country on a regular or usual
basis, and you are not considered a resident of Canada there.
·
You are not resident in Canada and you are in one of
the following situations:
A- You live abroad throughout the tax year.
B- You reside in Canada for less than 183 days
during the tax year.
Note: If you receive Canadian-sourced income subject to
Part XIII tax:
·
Canadian payers, including financial institutions,
must withhold Part XIII tax when such income is paid or credited to
you.
·
The Part XIII tax rate is generally 25% unless there
is a tax treaty between Canada and your country of
residence that reduces the rate to be withheld.
·
Part XII tax is non-refundable. Therefore, you are
not required to file a Canadian tax return unless you want to make
an election to convert it to a Part I tax, as provided for in
sections 216 (rental income) or 217 (pension income) of the
ITA.
1. On the "Identification" page of the Interview
(first section of the left-side menu), for the question
"Province of residence on December
31, 2021", select Non-resident.
Click "Next" at the bottom of the page.
2. On the "Left-side menu of the Interview
tab", select "Interview setup".
3. On the right-side of the page, check the box for
"Immigrant, emigrant or non-resident taxpayer, you are a
Canadian resident and your spouse immigrated to Canada in the
year" and click "Next" at the bottom of
the page.
4. Return to the "Left-side menu of the Interview
tab", select "Current address" and, in
the page on your right, enter your address.
5. Select the relevant
option, either the election under Section
216 (rental income) or the election under Section
217 (pension income). In the new page that appears, enter
the relevant information.
In this case, we suggest that you consult a tax professional or
contact the Canada Revenue Agency.
For more information regarding non-residents of Canada, please
refer to the following link:
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html
Election under section 216.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4144.html
Election under section 217.
https://www.canada.ca/fr/agence-revenu/services/formulaires-publications/publications/t4145/t4145-choix-prevu-a-article-217-loi-impot-revenu.html
ID: 20211104084729DE.xml
Webpage: KPA310-20211104084729DE.htm
