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Income Tax - FAQ

1. Do I need to pay income tax in Canada if I am living, working, or travelling abroad?
   
   
2. Where can I get information on taxation matters while abroad?
   

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1.  Do I need to pay income tax in Canada if I am living, working, or travelling abroad?

If you are living, working, or travelling abroad but maintain residential ties in Canada, you are usually considered a “factual resident” of Canada for taxation purposes. The Canada Revenue Agency has special regulations for Canadians working abroad.

Your residency status affects the filing of income tax returns and the types of income that must be reported. Special rules may apply to your situation. You could be eligible to continue receiving the Goods and Services Tax/Harmonized Sales Tax Credit or the Canada Child Tax Benefit and related provincial payments.

Review your situation with the Canada Revenue Agency before going abroad to avoid surprises. For details, see the CRA publication Canadian Residents Abroad.

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2.  Where can I get information on taxation matters while abroad?

Canadian government offices abroad do not have a tax department. They cannot provide advice on taxation matters or answer specific queries regarding individual tax returns. However, they can usually provide the following information forms and guides:

• General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
• Form NR5: Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to Be Withheld (completed applications should be mailed directly to the Canadian address shown on the form).

For additional information, see the General Income Tax and Benefit Guide or contact the International Tax Services Office.