5013-SC (Front) Protected B when completed T1-2025 Schedule C Electing under Section 217 of the Income Tax Act Complete this schedule if you were a non-resident of Canada throughout 2025 and are electing under section 217 of the Income Tax Act. For more information about eligible section 217 income, see Guide T4145, Electing under Section 217 of the Income Tax Act. Attach a copy of this schedule to your return. Part 1 - Eligible section 217 income Complete this part to calculate the amount of non-resident tax required to be withheld on your eligible section 217 income. Note: The amount you calculate may be different from the non-resident tax withheld on your eligible section 217 income if the payer did not withhold the correct amount of tax or you filed and the Canada Revenue Agency (CRA) approved Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld. For lines 1 to 14 below, multiply the amount in column 1 by the rate in column 2 and enter the result in column 3. In column 1, enter the eligible section 217 income that you included on the following lines of your return: Line 1: Line 10400: Registered supplementary unemployment benefit plan income Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 2: Line 11300: OAS pension Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 3: Line 11400: CPP or QPP benefits Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 4: Line 11500: Registered retirement savings plan (RRSP) income Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 5: Line 11500: Pooled registered pension plan (PRPP) income Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 6: Line 11500: Registered retirement income fund (RRIF) income Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 7: Line 11500: Other pensions and superannuation Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 8: Line 11900: EI benefits Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 9: Line 13000: Death benefits Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 10: Line 13000: Retiring allowances Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 11: Line 13000: Deferred profit sharing plan income Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 12: Line 13000: Amounts received from, or purchase price of, a retirement compensation arrangement Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 13: Line 13000: Prescribed benefits under a government assistance program Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 14: Line 13000: Auto Pact benefits Column 1: Eligible section 217 income (Note 1) ^ Column 2: Rate (%) (Note 2) ^ Column 3: Non-resident tax required to be withheld = ^ Line 15: Add lines 1 to 14. Column 1 and line 13300: Total = ^ Column 3 and line 44300: Total = ^ Note 1: Do not include any supplement received under the Old Age Security Act, an amount transferred to acquire an annuity contract, registered pension plan, RRSP, PRPP, or RRIF following an authorization from the CRA, an amount exempt under the Income War Tax Act, or any amount that can reasonably be considered as attributable to services rendered while you were not resident in Canada and while you were not employed, or were only occasionally employed, in Canada. Note 2: Enter the appropriate rate of withholding from the applicable tax treaty with Canada or 25% if you were a resident of a country that does not have a tax treaty with Canada. To get tax treaty rates, go to canada.ca/cra-tax-treaties or contact the CRA. 5013-SC (Back) Part 1 - Eligible section 217 income (continued) Line 16: Total eligible section 217 income from line 13300 of the previous page ^ Line 17: Total of the amounts from lines 20700, 20800, 20805, 23200, 25000, and 25600 of your return that apply only to the eligible section 217 income ^ Line 18 and line 14800: Total eligible section 217 income after adjustments: Line 16 minus line 17 (if negative, enter "0") = ^ Part 2 - Section 217 tax adjustment Complete this part only if the amount entered on line 71 of your return is the same as your net world income after adjustments from line 16 of your Schedule A. Line 19: Net world income after adjustments from line 16 of Schedule A ^ Line 20: Taxable income from line 26000 of your return ^ Line 21: Line 19 minus line 20 (if negative, enter "0") ^ Line 22: Amount from line 41700 of your return ^ Line 23: Canadian journalism labour tax credit from box 236 of all T5013 slips ^ Line 24: Line 22 minus line 23 (if negative, enter "0") ^ Line 25: Return of fuel charge proceeds to farmers tax credit (complete Form T2043) ^ Line 26: Line 24 minus line 25 (if negative, enter "0") = ^ Line 27: Line 21 multiplied by line 26 = ^ Line 28: Amount from line 19 ^ Line 29: Line 27 divided by line 28 Enter this amount on line 41450 of your return. Section 217 tax adjustment = ^ See the privacy notice on your return.