Income Tax Information for Non-Resident Corporations

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Non-Resident Tax Filing and Corporate Tax Filing in Canada

At Tax Return Filers Ltd., we specialize in non-resident tax filing and corporate tax filing for businesses operating in Canada. Our team ensures full compliance with the Canada Revenue Agency (CRA) while making the process smooth and stress-free.

From preparing T2 returns, completing schedules, and filing the General Index of Financial Information (GIFI), we handle every step efficiently so your corporation stays compliant and penalty-free.

Let our experts manage the complexities of your non-resident tax obligations, including:

Disposition of Taxable Canadian Property (TCP): We notify the CRA and help obtain the Certificate of Compliance when selling property by a non-resident filing in Canada.
Withholding Tax on Services: Income earned for services performed in Canada is subject to a 15% withholding tax, which must be remitted to the CRA by the payer.
Schedule 91 (Treaty-Based Exemptions): We ensure accurate completion to help you claim treaty benefits efficiently.
Schedule 97 (Non-Resident Corporations): Our team identifies the type of income your corporation earns in Canada and completes this mandatory schedule accurately.
Payroll Deduction Accounts: We register your corporation for a payroll account when required.
Passive Income Tax: We manage your passive income tax responsibilities under Part XIII of the Income Tax Act, ensuring proper withholding and reporting for income earned in Canada.

Non resident tax filing

Income Tax Information for Non-Resident Individuals

If you are transitioning to non-residency for tax purposes or filing a non-resident tax return, Tax Return Filers Ltd. provides expert support every step of the way.

We offer professional services for:

Filing non-resident tax returns under Part I and Part XIII of the Income Tax Act.
Preparing and submitting Section 216 and Section 217 returns.
Completing CRA forms such as:
- Form NR73 (Determination of Residency)
- Form T1161 (List of Properties)
- Form T1243 (Deemed Disposition of Assets at Departure) for departure tax filing.
Generating NR4 Slip, NR4 Pro Forma Letter, and NR6 Slip.
Preparing Departure Tax Returns for individuals leaving Canada permanently.

Let Us Handle Your Non-Resident and Corporate Tax Needs

Whether you’re managing a non-resident corporation or filing as an individual, Tax Return Filers Ltd. provides comprehensive solutions for non-resident tax filing, corporate tax filing, selling property by a non-resident filing, and departure tax filing.

We make Canadian tax compliance simple, accurate, and stress-free.
Contact us today for professional assistance and complete peace of mind.

FAQ – Popular Questions

Below you’ll find answers to common questions about tax return filing in Canada.

What is Non-Resident Tax?

Non-resident tax applies when you earn income in Canada but live in another country. If you earn Canadian income, you must file a non-resident tax return to stay compliant with the CRA.

Who Is a Deemed Non-Resident?

A deemed non-resident maintains ties with Canada but is also considered a resident of another country under a tax treaty. Deemed non-residents follow the same non-resident tax filing rules as other non-residents.

Is It Necessary for a Non-Resident Corporation to File a T2 Return?

Yes. All non-resident corporations must file a T2 return if they:

Carry on business in Canada.
Have taxable capital gains.
Sell or dispose of taxable Canadian property (covered under selling property by a non-resident filing).

Do Non-Residents Pay Tax in Canada?

Yes. Non-residents pay tax on Canadian-source income. This may include Part XIII Tax (25% withholding) or Part I Tax, depending on income type. Tax treaties can reduce the rate to 15%.

Can Non-Residents Invest or Buy Property in Canada?

Yes, non-residents can invest in Canada, including real estate. However, income or capital gains from property are taxable and must be reported through non-resident tax filing.
If you are selling property as a non-resident, you must file and obtain a Certificate of Compliance from the CRA.

Who Is a Canadian Non-Resident for Tax Purposes?

You are a non-resident of Canada if you:

Live outside Canada all year.
Have no significant residential ties in Canada.
Stay in Canada less than 183 days in a year.

Becoming a non-resident affects certain benefits, but not your citizenship or permanent residence. You may need to complete a departure tax filing when leaving Canada.

Who Is a Tax Resident of Canada?

You are a tax resident if you maintain strong residential or financial ties in Canada, even if you live abroad temporarily.

Can Non-Residents Open a Bank Account in Canada?

Yes, non-residents can open Canadian bank accounts by providing valid identification. Some banks may require an in-person visit.

Why Choose Tax Return Filers Ltd.

Experts in non-resident tax filing and corporate tax filing
Specialists in selling property by a non-resident filing
Professional handling of departure tax filing
CRA-authorized and trusted across Canada
Fast and reliable tax return preparation