Tax Guide · Non-Residents What Is an NR4 Slip? Canada’s Non-Resident Tax Statement An NR4 slip is the Canadian equivalent of a T4 for people who no longer live in Canada. It reports what a Canadian payer paid or credited to a non-resident during the year, and how much tax was held back. If one […]

Tax Guide · Non-Residents Selling Property in Canada as a Non-Resident: The 25% Withholding Selling property in Canada as a non-resident works differently from selling as a resident, and the difference is brutal on cash flow. The buyer is entitled to hold back 25% of the gross sale price — not 25% of your profit

How to become a non-resident of Canada for tax purposes: the residential ties test, emigrant vs deemed non-resident, Form NR73, and what to do on the way out.

Ontario’s non-resident speculation tax is 25% for foreign buyers. Who pays, who is exempt, the four-year PR rebate, and why tax residency is irrelevant.

Electing under section 217 lets non-residents report Canadian pension and RRSP income at graduated rates instead of 25% flat withholding – and claim a refund.

Deemed disposition in Canada: when leaving the country, changing a property’s use, or gifting an asset triggers capital gains tax without a sale.