Income Tax Refund from Canada
Under Canadian Income Tax Act, non-residents in Canada may be subject to a tax on certain sources of income earned there.
Income taxed under Part I is subject to taxation at a rate similar to those that are applied to Canadian residents. In addition to completing the taxed income, certain applicable expenses may be applied. Generally, a non-resident will only be subject to tax under Part I on the following sources of income:
- Income from employment in Canada
- Income from carrying out a business in Canada
- Taxable capital gains from the disposition of "taxable Canadian property"
A non-resident liable for tax under Part I must file the applicable Canadian tax return.
The tax rates that apply to non-resident individuals vary from 16
to 29% of their income.
In general, a non-resident will only be subject to taxation on income derived from employment in that province, or from carrying out a business through a permanent establishment in that province. However, in certain cases, provincial taxes may apply to taxable capital gains earned by a non-resident.
What taxes can be refunded?
Income tax is the only refundable tax.
How many years back can I apply for a tax refund?
What is a T4 form?
This is the Canadian annual statement of earnings issued at the end of the tax year
What is the SIN?
The Canadian Social Insurance Number (SIN) is a nine-digit number that is personal and confidential. The Canadian Tax authorities use it to identify each person for income tax purposes.