Canadian non-resident income tax return assistance for individuals with Canadian employment, rental, pension, property or business income.
Establish non-resident status
Residence is a factual and treaty-sensitive conclusion, not a preference selected on a form.
Document Canadian ties, foreign residence, travel and the period involved.
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Classify Canadian-source income
Employment, business, rental, pension, investment and property proceeds follow different Part I or withholding systems.
List each payer, gross amount, withholding slip and applicable election.
The working file connects source documents to schedules and separates verified facts from assumptions. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Review withholding
Part XIII withholding can be final tax for some payments while other income supports an elective or required return.
Reconcile gross income, tax withheld and remittances to Canadian slips.
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Section 216 rental election
A qualifying non-resident may elect to report net Canadian rental income under section 216.
Maintain rent, expense, management, financing and capital-asset schedules.
Assessments, balances and permanent schedules are updated so later returns begin correctly. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Employment and business returns
Canadian duties or a permanent establishment can create filing and provincial allocation issues.
Keep contracts, workdays, locations, payroll slips and expense support.
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Canadian property dispositions
Section 116 procedures, certificates and withholding may apply to taxable Canadian property.
Gather purchase, improvement, ownership and closing records before sale.
The working file connects source documents to schedules and separates verified facts from assumptions. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Treaty analysis
A treaty can affect residence, withholding and taxing rights but does not automatically remove forms.
Identify the treaty article and obtain specialist review where positions are material.
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
Maintain Canadian account continuity
Assessments, instalments, withholding and later refunds must reconcile after filing.
Keep notices and authorization current despite a foreign address.
Assessments, balances and permanent schedules are updated so later returns begin correctly. For non-residents and former GTA residents who continue to earn income or dispose of property in Canada, this is essential to a supportable non-resident returns position.
How the file is scoped — 1
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Evidence and judgement — 2
The working file connects source documents to schedules and separates verified facts from assumptions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
GTA virtual service — 3
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Continuity after filing — 4
Assessments, balances and permanent schedules are updated so later returns begin correctly. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
How the file is scoped — 5
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Evidence and judgement — 6
The working file connects source documents to schedules and separates verified facts from assumptions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
GTA virtual service — 7
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Continuity after filing — 8
Assessments, balances and permanent schedules are updated so later returns begin correctly. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
How the file is scoped — 9
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Evidence and judgement — 10
The working file connects source documents to schedules and separates verified facts from assumptions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
GTA virtual service — 11
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Continuity after filing — 12
Assessments, balances and permanent schedules are updated so later returns begin correctly. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
How the file is scoped — 13
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Evidence and judgement — 14
The working file connects source documents to schedules and separates verified facts from assumptions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
GTA virtual service — 15
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Continuity after filing — 16
Assessments, balances and permanent schedules are updated so later returns begin correctly. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
How the file is scoped — 17
The engagement records the taxpayer, year, deadline, issue and deliverable before calculations begin. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Evidence and judgement — 18
The working file connects source documents to schedules and separates verified facts from assumptions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
GTA virtual service — 19
Toronto and GTA clients can meet remotely and receive secure document-exchange instructions. In this non-resident returns engagement, records are organized by date, source, tax treatment and unresolved question.
undefined The calculation is reconciled, reviewed in plain language and carried into the permanent file with assigned follow-up.
Official guidance
Reviewed July 23, 2026. See the official CRA guidance and confirm time-sensitive rules for the relevant year.
Frequently asked questions
Who is this service designed for?
It is designed for non-residents and former GTA residents who continue to earn income or dispose of property in Canada. Scope is confirmed after the facts and records are reviewed.
Can the work be completed virtually?
Yes. GTA clients can use telephone or secure virtual appointments.
What should I provide first?
Provide relevant returns, notices, slips, statements, agreements and a dated summary.
Can a result be guaranteed?
No. Results depend on the facts, law, evidence and processing.
Is the public form suitable for tax documents?
No. Use it only for an initial message; secure instructions follow.
When should planning begin?
Begin before a move, sale, exercise, filing deadline or CRA response whenever possible.
Professional limitation
General Canadian tax information only. Residence, treaty, objection and cross-border matters may require legal or foreign-country advice.