Non-Residents | CPA Tax Accountant Toronto | Claudia Ku, Chartered Accountant

Non-Resident Tax Accountant

If you are a non-resident of Canada and wonder if you have any tax responsibilities and filing requirements to Canada, you have come to the right place. You can rely on our non-resident tax services to meet your Canadian tax filing obligations and minimize your Canadian tax burden, if any.

Non-Resident Tax Services

We provide reliable and affordable non-resident tax services. Our objectives are to help non-residents to minimize their Canadian taxes and prepare their Canadian income tax returns or election forms to meet their Canadian tax obligations.

Below is a sample list of non-residents who generally require our non-resident tax services:

Foreign owners of Canadian rental properties
Non-resident purchasers or sellers of real property in Canada
Professionals or consultants earning fees for services rendered in Canada
Expatriate foreign executives and employees working in Canada
Temporary foreign actors, directors, performing artists and workers in film and entertainment occupations
Foreign individuals with residential ties in Canada
Deemed Canadian residents
Individuals leaving or entering Canada
Foreign individuals or corporations carrying on business activities in Canada
Foreign corporations with subsidiary corporations in Canada
Non-resident shareholders of Canadian corporations
Partnerships with non-resident partners
Non-resident trusts with Canadian resident contributors and/or Canadian resident beneficiaries

Our Value Proposition as Your Non-Resident Tax Accountant

We strive to provide affordable and high quality non-resident tax services to help you minimize your Canadian taxes while meeting all your Canadian tax filing requirements.
Our principal, Claudia Ku, a chartered accountant and a tax specialist for over 20 years, has the expertise in advising the non-resident tax matters, which can be very complicated in certain circumstances.

Non-Resident Tax System in Canada

The Canadian tax rules that apply to non-residents of Canada are different from the tax rules that apply to Canadian residents. Hence, the residency status of a taxpayer is the first and most relevant factor to consider in determining a taxpayer’s Canadian tax obligations.

Generally speaking, non-residents are subject to Canadian taxes on their Canadian source income. Non-residents earning passive income such as dividends, royalties, pension and rental income are subject to withholding tax and have no Canadian tax filing obligations. Nevertheless, non-residents earning Canadian rental income may potentially reduce their Canadian taxes by electing to file income tax returns to be subject to tax on their net rental income. Non-residents earning Canadian source employment income or business income are required to file income tax returns to determine their Canadian tax liabilities. If income tax treaties are signed between Canada and the home countries of the non-residents, non-residents may rely on the treaties to reduce or eliminate their Canadian taxes.

Non-Resident Tax Tips

If you are non-residents planning to immigrate to Canada or doing business in Canada, you may want to read our articles below:

Form T1135 Filing - Are you in compliance

Do You Have to File Foreign Property Reporting (Form T1135)?

Individuals who are residents of Canada are taxable on their worldwide income. To ensure all Canadian residents correctly report their worldwide income, the tax law requires Canadian residents annually file with the CRA the Form …

Withholding Tax for Services Rendered in Canada by Non-Residents

Do you engage foreign individual or company (collectively referred to as “non-resident person”) as independent contractor to provide services in Canada? Are you the non-resident person providing independent contractor services in Canada? If you answer …