US & Canadian Income Tax Returns - International Tax Services

Expatriate Tax Advice, Planning & Preparation for American & Canadian Expatriates

Canadian Income Tax Forms

A)   Non-residents of Canada
a) Rental
b) Investment Income
c) Sale of Canadian Assets
B)   Leaving Canada
C)   Arriving / Working in Canada
D)   GST
E)   Payroll
F)   Social Security/ CPP/ FICA
G)   Personal Tax Forms
H)   Contractors
I)   Corporations
J)   Canadian Treaties

US Income Tax Forms

A)   Residency/Visitors to the US
B)   US Citizens Abroad
C)   Social Security
D)   Miscellaneous
E)   US Treaties
F)   The Law

The following documents are stored on Canada Revenue Agency for your information. When using any of the guides provided by the Canada Revenue Agency please be cautioned that they represent the Canada Revenue Agency’s view on the various topics. For possible alternatives relating to specific areas, please contact us.
Also be aware that many of these publications produced by the Canada Revenue Agency are quite old and that there may be changes to the legislation as well as to the administrative policies that may not be reflected in the documents.

A) Non-Residents of Canada

T4058 Non-Residents and Income Tax
http://www.cra-arc.gc.ca/E/pub/tg/t4058/README.html

IC77-16R4 Non-Resident Income Tax
http://www.cra-arc.gc.ca/E/pub/tp/ic77-16r4/README.html

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a) Rental

NR4 Statement of Amounts Paid or Credited to Non-residents of Canada. Form used to report income paid to a non-resident of Canada http://www.cra-arc.gc.ca/E/pbg/tf/nr4/README.html

NR4SUM Return of Amounts Paid or Credited to Non-Residents of Canada. Summary of Form NR4 mentioned above
http://www.cra-arc.gc.ca/E/pbg/tf/nr4sum/README.html

T4061 Non-Resident Withholding Tax Guide - Includes information concerning the NR4 Return and the T4A-NR Return – 2003
http://www.cra-arc.gc.ca/E/pub/tg/t4061/README.html

NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalt Annual filing for non-residents of Canada who own Canadian rental property and request reduced tax withholdings
http://www.cra-arc.gc.ca/E/pbg/tf/nr6/README.html

T1159 Income Tax Return for Electing Under Section 216 Income tax return for non-residents reporting Canadian rental income
http://www.cra-arc.gc.ca/E/pbg/tf/t1159/README.html

T4036 Rental Income - Includes Form T776
http://www.cra-arc.gc.ca/E/pub/tg/t4036/README.html

T4144 Income Tax Guide for Electing Under Section 216 – 2004 Guide for non-residents of Canada who have Canadian rental property
http://www.cra-arc.gc.ca/E/pub/tg/t4144/README.html

IT434R Rental of real property by individual
http://www.cra-arc.gc.ca/E/pub/tp/it434r/README.html

IT434RSR (Special release) Rental of real property by individual
http://www.cra-arc.gc.ca/E/pub/tp/it434rsr/README.html

IT393R2 Election Re: Tax on Rents and Timber Royalties Non-Residents
http://www.cra-arc.gc.ca/E/pub/tp/it393r2/README.html

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b) Investment Income

NR7-R Application for Refund of Non-Resident Part XIII Tax Withheld. Refund of withholding tax applied to non-residents of Canada on investments
http://www.cra-arc.gc.ca/E/pbg/tf/nr7-r/README.html

NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld
http://www.cra-arc.gc.ca/E/pbg/tf/nr5/README.html

IT361R3 Exemption from Part XIII Tax on Interest Payments to Non-Residents
http://www.cra-arc.gc.ca/E/pub/tp/it361r3/README.html

T4145 Electing Under Section 217 of the Income Tax Act. Tax return for non-residents to get special tax treatment on withdrawals of RRSPs and others
http://www.cra-arc.gc.ca/E/pub/tg/t4145/README.html

IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
Withholding tax rate on investments when resident in a treaty country
http://www.cra-arc.gc.ca/E/pub/tp/ic76-12r6/README.html

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c) Sale of Canadian Assets

T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property
http://www.cra-arc.gc.ca/E/pbg/tf/t2062/README.html

T2062A Request by a Non-resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other Than Capital Property), or Depreciable Taxable Canadian Property
http://www.cra-arc.gc.ca/E/pbg/tf/t2062a/README.html

IC72-17R4 Procedures concerning the disposition of taxable Canadian property by non-residents of Canada - Section 116
http://www.cra-arc.gc.ca/E/pub/tp/ic72-17r5/README.html

IT173R2 Capital gains derived in Canada by residents of the United States
http://www.cra-arc.gc.ca/E/pub/tp/it173r2/README.html

IT173R2SR (Special Release) Capital Gains Derived in Canada by Residents of the United States
http://www.cra-arc.gc.ca/E/pub/tp/it173r2sr/README.html

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B) Leaving Canada

NR73   Determination of Residency Status (Leaving Canada)
http://www.cra-arc.gc.ca/E/pbg/tf/nr73/README.html

T1161   List of Properties by an Emigrant of Canada. On leaving Canada, this form discloses in your final Canadian income tax return, assets held at the date of departure
http://www.cra-arc.gc.ca/E/pbg/tf/t1161/README.html

T4056   Emigrants and Income Tax
http://www.cra-arc.gc.ca/E/pub/tg/t4056/README.html

T4131   Canadian Residents Abroad
http://www.cra-arc.gc.ca/E/pub/tg/t4131/README.html

IT221R3-CONSOLID   Determination of an Individual's Residence Status
http://www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/README.html

IT451R   Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it451r/README.html

P151   Canadian Residents Going Down South
http://www.cra-arc.gc.ca/E/pub/tg/p151/README.html

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C) Arriving/ Working in Canada

NR74   Determination of Residency Status (Entering Canada)
http://www.cra-arc.gc.ca/E/pbg/tf/nr74/README.html

IT420R3SR   Non-Residents - Income Earned in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it420r3sr/README.html

RC66SCH   Status in Canada / Statement of Income. For applying for the Canadian Child Tax Benefits upon arriving to Canada
http://www.cra-arc.gc.ca/E/pbg/tf/rc66sch/README.html

T4055   Newcomers to Canada – 2003
http://www.cra-arc.gc.ca/E/pub/tg/t4055/README.html

T4133   Are You a Newcomer to Canada?
http://www.cra-arc.gc.ca/E/pub/tg/t4133/README.html

IT221R3-CONSOLID   Determination of an Individual's Residence Status
http://www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/README.html

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D) Goods and Services Tax (GST)

RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada
http://www.cra-arc.gc.ca/E/pbg/gf/rc151/README.html

GST Rebate for Visitors to Canada
http://www.cra-arc.gc.ca/E/pub/gi/notice221/notice221-e.html

GST189 General Application for Rebate of GST/HST
http://www.cra-arc.gc.ca/E/pbg/gf/gst189/README.html

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E) Payroll

TD1   Personal Tax Credits Return. Form is used to determine how much federal tax is needed to be withheld from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/td1/README.html

TD1AB   Alberta Personal Tax Credits Return. Form is used to determine how much Alberta tax is needed to be withheld from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/td1ab/README.html

TD4   Declaration of Exemption - Employment at Special Work Site. If working in a special work site, this form allows an employer to exclude income from Canadian tax.
http://www.cra-arc.gc.ca/E/pbg/tf/td4/README.html

T1213   Request to reduce tax deductions at source. Form requesting that CRA authorize the employer to reduce the tax withholding from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/t1213/README.html

T626   Overseas Employment Tax Credit (for 2002 and subsequent years) Form signed by employers and included in an individuals Canadian income tax return for qualifying work performed overseas
http://www.cra-arc.gc.ca/E/pbg/tf/t626/README.html

IT497R4   Overseas Employment Tax Credit
http://www.cra-arc.gc.ca/E/pub/tp/it497r4/README.html

T4001   Employers' Guide - Payroll Deductions - Basic Information
http://www.cra-arc.gc.ca/E/pub/tg/t4001/README.html

T4008-AB   Payroll Deductions Supplementary Tables - Alberta
http://www.cra-arc.gc.ca/E/pub/tg/t4008-ab/README.html

T4032AB   Payroll Deductions Tables - CPP, EI and Income Tax Deductions - Alberta
http://www.cra-arc.gc.ca/E/pub/tg/t4032ab/README.html

CPT8   Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan
http://www.cra-arc.gc.ca/E/pbg/tf/cpt8/README.html

CPT56   Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States
http://www.cra-arc.gc.ca/E/pbg/tf/cpt56/README.html

IT91R4   Employment at Special Work Sites or Remote Work Locations
http://www.cra-arc.gc.ca/E/pub/tp/it91r4/README.html

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F) Social Security/ CPP/ FICA

IC84-6   Canada - United States Social Security Agreement
http://www.cra-arc.gc.ca/E/pub/tp/ic84-6/README.html

T4032AB   Payroll Deductions Tables - CPP, EI and Income Tax Deductions - Alberta - Effective January 1, 2004
http://www.cra-arc.gc.ca/E/pub/tg/t4032ab/README.html

CPT8   Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan
http://www.cra-arc.gc.ca/E/pbg/tf/cpt8/README.html

CPT56   Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States
http://www.cra-arc.gc.ca/E/pbg/tf/cpt56/README.html

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G) Personal Tax Forms

TL11A   Tuition Fees Certificate - University Outside Canada.
Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11a/README.html

TL11C   Tuition Fees Certificate - Commuter to the United States
Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11c/README.html

TL11D   Tuition Fees Certificate - Educational Institution Outside Canada Deemed Resident of Canada.
Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11d/README.html

T1-M   Moving Expenses Deduction
Form required to claim moving deduction for a move within Canada or a move by a resident of Canada
http://www.cra-arc.gc.ca/E/pbg/tf/t1-m/README.html

T1-OVP 2003   Individual Tax Return for RRSP Excess Contributions
Form required to self assess the penalty for over contributing to Canadian RRSPs
http://www.cra-arc.gc.ca/E/pbg/tf/t1-ovp/README.html

T1036   Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP
http://www.cra-arc.gc.ca/E/pbg/tf/t1036/README.html

T1135   Foreign Income Verification Statement.
Form required for Canadian residents who hold foreign assets
http://www.cra-arc.gc.ca/E/pbg/tf/t1135/README.html

T2091(IND)   Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust)
http://www.cra-arc.gc.ca/E/pbg/tf/t2091_ind/README.html

T2091(IND)-WS   Principal Residence Worksheet
http://www.cra-arc.gc.ca/E/pbg/tf/t2091_ind_-ws/README.html

T2204   Employee Overpayment of Canada Pension Plan Contributions and Employment Insurance Premiums
http://www.cra-arc.gc.ca/E/pbg/tf/t2204/README.html

T400A   Objection - Income Tax Act
http://www.cra-arc.gc.ca/E/pbg/tf/t400a/README.html

T1261   Aplication for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents
http://www.cra-arc.gc.ca/E/pbg/tf/t1261/README.html

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H) Contractors

RC4110 Employee or Self-employed?
http://www.cra-arc.gc.ca/E/pub/tg/rc4110/README.html

IT92R2 Income of contractors
http://www.cra-arc.gc.ca/E/pub/tp/it92r2/README.html

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I) Corporations

R105   Regulation 105 Waiver Application - For non-Canadian corporations who provide services in Canada and want to request a reduction in the tax withholding on payments received
http://www.cra-arc.gc.ca/E/pbg/tf/r105/README.html

IC75-6R2   Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada
http://www.cra-arc.gc.ca/E/pub/tp/ic75-6r2/README.html

IT420R3SR   Non-Residents - Income Earned in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it420r3sr/README.html

RC1   Request for a Business Number (BN)
http://www.cra-arc.gc.ca/E/pbg/tf/rc1/README.html

RC1A   Business Number (BN) - GST/HST Account Information
http://www.cra-arc.gc.ca/E/pbg/tf/rc1a/README.html

RC1B   Business Number (BN) - Payroll Deductions Account
http://www.cra-arc.gc.ca/E/pbg/tf/rc1b/README.html

RC1C   Business Number (BN) - Import/Export Account Information
http://www.cra-arc.gc.ca/E/pbg/tf/rc1c/README.html

RC145   Request to Close Business Number Accounts (BN)
http://www.cra-arc.gc.ca/E/pbg/gf/rc145/README.html

IT468R   Management or administration fees paid to non-residents
http://www.cra-arc.gc.ca/E/pub/tp/it468r/README.html

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J) Canadian Treaties

http://www.fin.gc.ca/treaties-conventions/treatystatus_-eng.asp

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US Income Tax Forms

The following documents are stored on various US websites, including the IRS. Some of the publications may be dated as a result of changes to the legislation and to administrative policies that may not be reflected in the documents.