Ordinarily Resident in Canada
Canadian tax residency does not end simply because an individual leaves Canada. Learn how courts and the CRA determine whether a person remains ordinarily resident in Canada for tax purposes
Residency
How to Become a Non-Resident of Canada for Tax Purposes
Leaving Canada does not automatically make you a non-resident so understanding CRA residency rules is critical.
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Section 216 Elections: How Non-Residents Can Reduce Tax on Rental Income
A Section 216 election lets non-residents pay tax on net rental income instead of 25% on gross rent.
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Canadian Tax Residency Determination Depends on Your Unique Facts
Canadian tax residency is highly fact specific. This blog explains why residency determinations depend on an individual’s full circumstances.
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Section 217 Election for Non-Residents
A Section 217 election allows non-residents receiving Canadian pension and retirement income to file a Canadian tax return after paying flat withholding tax. Read about when the election applies, how the filing works, and whether it’s worth.
Deferring Departure Tax When Leaving Canada
Understand how Canadian taxpayers can defer paying departure tax when emigrating from Canada. Kirshen Tax Law explains eligibility, security requirements, and timing under the Income Tax Act.
Do Non-Residents Need a Tax Lawyer in Canada?
Non-residents often face Canadian tax issues especially with property, income reporting, and CRA enforcement. Here’s how a tax lawyer can help.
What Is Departure Tax in Canada? Understanding the Exit Tax Rules
Leaving Canada can trigger departure tax on certain assets. Here’s what to report, how to defer the tax, and when a Toronto tax lawyer is needed.
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CRA Foreign Tax Credits
Denied a foreign tax credit? Find out how to respond and assert your entitlement under Canada’s tax treaties.