Non-residents of Canada who have earned income in Canada, or disposed of a taxable Canadian property, should file the appropriate submission to the Canada Revenue Agency in order to be compliant with Canada’s Income Tax Act. A non-resident individual may have to file a Canadian return if:

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Earned employment income in Canada

File a non-resident income tax return

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Earned investment income in Canada

File a non-resident return and claim taxes through treaty exemption

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