Hi everyone, I have open work permit and lived in Montreal (Quebec) from November 2024 to March 2025 and went back to my home-country
If you're living in Canada and working remotely from here, you must report this income on your Canadian Tax Return.
The tax implications of being a Canadian overseas can be significant, since in Canada, your tax obligations are based on your residency status, which is determined by the Canada Revenue Agency. * Your tax obligations depend on your residency status which is determined by the CRA on a case-by-case basis. * Non-residents are unable to file Canadian taxes using NETFILE, so it will need to be mailed or faxed to the CRA. To evaluate if you’re a Canadian resident or not for tax purposes, the CRA considers your Canadian residential ties, including:. If you are a **non-resident**that means you are no longer a resident of Canada for income tax purposes. In this case, you will likely be required to file a tax return in Canada and the other country you are a resident in, which could lead to double taxation. To avoid this, the Canadian government has entered tax treaties to determine which country should tax dual residents and if you are required to pay tax in one country, how you can receive tax credits in another.
Key considerations for determining where a foreign resident will pay taxes while they are based in Canada include tax residency, Canadian tax liability, and tax compliance. An individual can be classified as a resident or non-resident of Canada for the purpose of income tax under three different tests: a common law test, a statutory test, or a bilateral tax treaty. If an individual is considered a Canadian resident under either the common law or statutory test, they would be considered a resident of Canada unless the provisions of an applicable income tax treaty deem them to be resident of another country. If an individual who is not ordinarily resident in Canada under common law sojourns in Canada for 183 days or more during a calendar year, they are deemed to be a resident of Canada for that year.2 When someone is deemed a resident under this paragraph, they are typically not considered a resident of any specific province for provincial income tax purposes, but only for federal income tax and surtax.
* [Skip to main content](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#wb-cont). * [Who has to file a return](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#have_to_file_a_return). * [Sending your return to the CRA](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#how_send). * [Elective returns](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#P174_18675). * [Disposing of certain types of Canadian property](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#P216_24360). * [Types of Canadian property](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#P218_24408). * [Taxable Canadian property](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#taxable). * [Disposing of taxable Canadian property](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#P238_25921). * [Completing your return](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#completeReturn). For more information, see[Find out if you have to file a return](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#have_to_file_a_return). ### [](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html)Who has to file a return. * You filed [Form NR6, _Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty_](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/nr6.html), for 2025, and the CRA approved it. You also have to file a separate return [electing under section 216](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#electingundersection216)of the _Income Tax Act_. You also have to file a return [electing under section 216.1](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#electingundersection216.1) of the _Income Tax Act_. For the [steps](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html#P238_25921)in the following section, **taxable Canadian property** includes:. Attach [Schedule A, _Statement of World Income_](https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/non-residents/5013-sa.html), to your return for the CRA to allow the full amount of your federal non-refundable tax credits. ### [](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax.html)CRA Service Feedback Program.
In addition, a non-resident employer may register with the CRA as such under a waiver program that began in 2016 and will thereby be exempt from the normal Canadian withholding rules for its non-resident employees who meet all of the following conditions: • they will be working in Canada for less than 45 days in any calendar year • they will be physically present in Canada for less than 90 days during any 12-month period that includes the date they are paid for their employment services performed in Canada; and • they qualify, under a tax treaty between their country/jurisdiction of residence and Canada, for exemption from Canadian tax on their employment income earned in Canada.
As a newcomer to Canada, you are not required to do your taxes until the year after you become a resident for tax purposes. For example, if you
Secteur Commerce de détail | Raymond Chabot Grant Thornton. If Canada has a tax treaty with that country, it will be used to determine your country of residence for tax purposes based on the tie-breaker criteria in the treaty. If you are recognized as a tax resident, you will be taxed in Canada on your worldwide income from the day you settle in the country. Between June 1st and December 31st of the year, he earned employment income in Canada, received rental income from a property he owns in U.K and received interest and dividend income from his investment accounts held in the U.K. For the purposes of this example, this investment income is not tax exempt in U.K. As a Canadian resident for tax purposes, his employment income earned in Canada will be taxed only in Canada. Double taxation will be avoided, in this case, by applying the provisions of the Canada-U.K tax treaty and Canadian tax laws.