Non-residents living in and outside Canada
Get information on rental income and non-resident tax, international students, seasonal workers.
Services and information
Applying for an individual tax number (ITN)
Information for non-residents individuals who need an individual tax number, who can apply, when to apply, what documents you need, and how to apply
Non-residents of Canada
Do you have income from sources in Canada? What are your obligations, and your reporting and filing requirements?
Rental income and non-resident tax
Non-residents who receive rental income from Canada, electing to file a tax return under Section 216 of the Income Tax A
Seasonal agricultural workers from other countries
Seasonal agricultural workers from other countries, Canadian employers of seasonal agricultural workers, liaison officers
International students
This page provides basic information about the income tax rules that apply to international students in Canada