Robert R. MacDonald, Canadian Expatriate Tax Consultant
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Mission: To educate, inform & serve
Canadians, expatriates, non-residents and immigrants of Canada,
minimizing their Canadian income taxes & professional fees...


Government Publications

The following links connect you to various Canada Revenue Agency (formerly Revenue Canada) Guides, Information Circulars, and Interpretation Bulletins that are typically of interest to clients and potential clients of my practice. Please be aware that many of these publications produced by the Canada Revenue Agency are dated (some of them are 20 or 30 years old) and that there may be changes to the legislation contained in the Canadian Income Tax Act as well as to the administrative policies of the department which are NOT yet reflected in the Guides, Bulletins and Circulars.

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The following documents are stored on Canada Revenue Agency servers and thus are not under my direct control. Please report any broken links or other problems to me at (Robert R. McDonald, C.A.). For more information, visit the Canada Revenue Agency's website or contact me.

Publications Index

The following publications can be accessed instantly for viewing or printing by clicking on the link in the left hand column.

For Canadian income tax forms, please visit my Tax Forms page.

Tax Guides for Non-Residents



5013-G
General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada
PDF

T4055
Newcomers to Canada
PDF

T4056
Emigrants and Income Tax
PDF

T4058
Non-Residents and Income Tax
PDF

T4061
Non-Resident Withholding Tax Guide
PDF

T4131
Canadian Residents Abroad
PDF

T4145
Electing Under Section 217 of the Income Tax Act
PDF

T4155
Old Age Security Return of Income Guide for Non-Residents
PDF

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Publications for non-Residents (General)



IT221R3
Determination of an Individual’s Residence Status
PDF

IC72-17R6
Procedures Concerning the Disposition of Taxable Canadian Property by Non-residents of Canada - Section 116
PDF

IT171R2
Non-Resident Individuals - Computation of Taxable Income Earned in Canada
HTML TEXT

IC77-16R4
Non-resident Income Tax
HTML TEXT

IT420R3
Non-Residents - Income Earned in Canada
HTML TEXT

IT420R3SR
Special Release - Non-Residents - Income Earned in Canada
HTML TEXT

IT262R2
Losses of Non-Residents and Part Year Residents
HTML TEXT

IT451R
Deemed Disposition and Acquisition on Ceasing to be or Becoming Resident in Canada
HTML TEXT

IC71-17R5
Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions
HTML TEXT

IT176R2
Taxable Canadian Property - Interest in and Options on Real Property and Shares
HTML TEXT

IT465R
Non-Resident Beneficiaries of Trusts
HTML TEXT

IT76R2
Exempt Portion of Pension when Employee has Been a Non-Resident
HTML TEXT

IT81R
Partnerships - Income of Non-Resident Partners
HTML TEXT

IT298
Canada - U.S. Tax Convention - Number of Days Present in Canada
HTML TEXT

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Non-Resident Withholding Tax



IC76-12R6
Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in  Countries with which Canada has a tax convention
PDF

IC75-6R2
Required Withholding From Amounts Paid to Non-resident Persons Performing Services in Canada
PDF

IT-155R3
Exemption from Non-Resident Tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
PDF

IT-155R3SR
Special Release - Exemption from Non-Resident Tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
PDF

IT-161R3
Non-Residents - Exemption from Tax Deduction at Source on Employment Income
HTML TEXT

IT161R3SR
Special Release - Non-Resident Exemption
HTML TEXT

IT361R3
Exemption from Part XIII Tax on Interest Payments to Non-Residents
PDF

IT393R2
Election re: Tax on Rents and Timber Royalties for Non-Residents
HTML TEXT

T4144
Income Tax Guide for Electing Under Section 216
PDF

IT468R
Management or Administration Fees Paid to Non-Residents
HTML TEXT

IT303
Know-how and Similar Payments to Non-Residents
HTML TEXT

IT303SR
Special Release - Know-how and Similar Payments to Non-Residents
HTML TEXT

IT122R2
United States Social Security Taxes and Benefits
HTML TEXT

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Employment Income



IT-497R4
Overseas Employment Tax Credit
PDF

IT91R4
Employment at Special Work Sites or Remote Work Locations
HTML TEXT

RC4110
Employee or Self-Employed
HTML TEXT

IT470
Employees Fringe Benefits – IT-470R (Consolidated)
PDF

IT196R2
Payments by Employer to Employee
HTML TEXT

IT196R2SR
Special Release - Payments by Employer to Employee
HTML TEXT

IT113R4
Benefits to Employees - Stock Options
HTML TEXT

IT379R
Employees Profit Sharing Plans - Allocations to Beneficiaries
HTML TEXT

IT502
Employee Benefit Plans and Employee Trusts
PDF

IT502SR
Special Release - Employee Benefit Plans and Employee Trusts
HTML TEXT

IT529
Flexible Employee Benefit Programs
PDF

IT63R5
Benefits Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992
HTML TEXT

IT85R2
Health and Welfare Trusts for Employees
HTML TEXT

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Employment Deductions & Social Security



T4044
Employment Expenses
PDF

IT352R2
Employee's Expenses including Work Space in Home
HTML TEXT

IT514
Work Space in Home Expenses
HTML TEXT

IT522R
Vehicle, Travel and Sales Expenses of Employees
HTML TEXT

IC72-13R8
Employees' Pension Plans
HTML TEXT

IT167R6
Registered Pension Plans - Employee's Contributions
HTML TEXT

IC77-1R5
Deferred Profit Sharing Plans
HTML TEXT

IT363R2
Deferred Profit Sharing Plans - Deductibility of Employer Contributions and Taxation of Amounts Received by a Beneficiary
HTML TEXT

IT158R2
Employee's Professional Membership Dues
HTML TEXT

IT202R2
Employees' or Workers Compensation
HTML TEXT

IC84-6
Canada - United States Social Security Agreement
HTML TEXT

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Rental Property (see also Non-Resident)



T4036
Rental Income Tax Guide
PDF

IT434R
Rental of Real Property by an Individual
HTML TEXT

IT285R2
Capital Cost Allowance - General Comments
HTML TEXT

IT79R3
Capital Cost Allowance - Buildings or Other Structures
HTML TEXT

IT128R
Capital Cost Allowance - Depreciable Property
HTML TEXT

IT195R4
Rental Property - Capital Cost Allowance Restrictions
HTML TEXT

IT220R2
Capital Cost Allowance - Proceeds of Disposition of Depreciable Property
HTML TEXT

IT220R2SR
Special Release - Capital Cost Allowance - Proceeds of Disposition of Depreciable Property
HTML TEXT

IT274R
Rental Properties - Capital Cost of $50,000 or More
HTML TEXT

IT327
Capital Cost Allowance - Elections Under Regulation 1103
HTML TEXT

IT443
Leasing Property - Capital Cost Allowance Restrictions
HTML TEXT

IT443SR
Special Release - Leasing Property - Capital Cost Allowance Restrictions
HTML TEXT

IT478R2
Capital Cost Allowance - Recapture and Terminal Loss
HTML TEXT

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Registered Retirement Savings Plans



IC72-22R9
Registered Retirement Savings Plans
HTML TEXT

T4040
RRSPs and Other Registered Plans for Retirement Guide
PDF

IT124R6
Contributions to Registered Retirement Savings Plans
HTML TEXT

T2205
Amounts from a Spousal RRSP to include in income
PDF

RC4112
Lifelong Learning Plan (LLP)
PDF

RC4135
Home Buyers' Plan
PDF

IT528
Transfers of Funds Between Registered Plans
HTML TEXT

IT320R3
Registered Retirement Savings Plans - Qualified Investments
PDF

IT337R4
Retiring Allowances
PDF

IT412R2
Foreign Property of Registered Plans
HTML TEXT

IT415R2
Deregistration of Registered Retirement Savings Plans
HTML TEXT

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Capital Gains (see also Non-Resident)



T4037
Capital Gains
PDF

IT484R2
Business Investment Losses
HTML TEXT

IT479R
Transactions in Securities
HTML TEXT

IT479RSR
Special Release - Transactions in Securities
HTML TEXT

IT448
Dispositions - Changes in Terms of Securities
HTML TEXT

IT448SR
Special Release - Dispositions - Changes in Terms of Securities
HTML TEXT

IT459
Adventure or Concern in the Nature of Trade
HTML TEXT

IT460
Dispositions - Absence of Consideration
HTML TEXT

IT456R
Capital Property - Some Adjustments to Cost Base
HTML TEXT

IT456RSR
Special Release - Capital Property - Some Adjustments to Cost Base
HTML TEXT

IT353R2
Partnership Interest - Some Adjustments to Cost Base
HTML TEXT

IT390
Unit Trusts - Cost of Right and Adjustments to Cost Base
HTML TEXT

IT390SR
Special Release - Unit Trusts - Cost of Right and Adjustments to Cost Base
HTML TEXT

IT405
Inadequate Considerations - Acquisitions and Dispositions
HTML TEXT

IT264R
Part Dispositions
HTML TEXT

IT387R2
Meaning of Identical Properties
PDF

IT236R4
Reserves - Disposition of Capital Property
HTML TEXT

IT325R2
Property Transfers After Separation, Divorce and Annulment
PDF

IT159R3
Capital Debts Established to be Bad Debts
HTML TEXT

IT173R2
Capital Gains Derived in Canada by Residents of the United States
HTML TEXT

IT173R2SR
Special Release - Capital Gains Derived in Canada by Residents of the United States
HTML TEXT

IT209R
Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts
HTML TEXT

IT209RSR
Special Release - Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts
HTML TEXT

IT328R3
Losses on Shares on Which Dividends Have Been Received
HTML TEXT

IT442R
Bad Debts and Reserves for Doubtful Debts
HTML TEXT

IT450R
Share for Share Exchange
HTML TEXT

IT65
Stock Splits and Consolidations
HTML TEXT

IT88R2
Stock Dividends
HTML TEXT

IT95R
Foreign Exchange Gains and Losses
HTML TEXT

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Capital Gains (Real Estate & Principal Residence Exemption)



IT120R6
Principal Residence
PDF

IT437R
Ownership of Property (Principal Residence)
PDF

IT218R
Profits, Capital Gains and Losses from the Sale of Real Estate
HTML TEXT

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Capital Gains (Properties Owned Dec. 31, 1971)



IT93
Capital Property Owned on December 31, 1971 - Meaning of Actual Cost and Amortized Cost
HTML TEXT

IT78
Capital Property Owned on December 31, 1971 - Identical Properties
HTML TEXT

IT84
Capital Property Owned on December 31, 1971 - Median Rule (Tax-Free Zone)
PDF

IT132R2
Capital Property Owned on December 31, 1971 - Non-arms Length Transactions
HTML TEXT

IT139R
Capital Property Owned on December 31, 1971 - Fair Market Value
HTML TEXT

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Other Income



IT396R
Interest Income
HTML TEXT

IT360R2
Interest Payable in a Foreign Currency
HTML TEXT

IT265R3
Payments of Income and Capital Combined
HTML TEXT

IT334R2
Miscellaneous Receipts
HTML TEXT

IT335R2
Indirect Payments
HTML TEXT

IT75R4
Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance
PDF

IT340R
Scholarships, Fellowships, Bursaries and Research Grants-Forgivable loans, repayable awards and repayable employment income
HTML TEXT

IT340RSR
Special Release - Scholarships, Fellowships, Bursaries and Research Grants-Forgivable loans, repayable awards and repayable employment income
HTML TEXT

IT351
Income From a Foreign Source - Blocked Currency
HTML TEXT

IT67R3
Taxable Dividends from Corporations Resident in Canada
HTML TEXT

IT295R4
Taxable Dividends Received After 1987 By a Spouse
HTML TEXT

IT362R
Patronage Dividends
HTML TEXT

IT365R2
Damages, Settlements and Similar Receipts
HTML TEXT

IT467R2
Damages, Settlements and Similar Payments
PDF

P102
Support Payments Guide – Includes Form T1158
PDF

IT440R2
Transfer of Rights to Income
PDF

IT293R
Debtor's Gain on Settlement of Debt
HTML TEXT

IT293RSR
Special Release - Debtor's Gain on Settlement of Debt
HTML TEXT

IT524
Trusts - Flow-through of Taxable Dividends to a Beneficiary - After 1987
HTML TEXT

IT52R4
Income Bonds and Income Debentures
HTML TEXT

IT77R
Securities in Satisfaction of an Income Debt
HTML TEXT

IT87R2
Policy Holders' Income from Life Insurance Policies
HTML TEXT

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Deductions, Losses, & Benefit Programs



IT178R3
Moving Expenses
PDF

IT530R
Support Payments
PDF

P102
Support Payments Guide – Includes Form T1158
PDF

IT99R5
Legal and Accounting Fees
PDF

IT445
The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's length transactions
HTML TEXT

IT232R3
Losses - Their Deductibility in the Loss Year or Other Years
PDF

IT495R3
Child Care Expenses
HTML TEXT

T4114
Your Canada Child Tax Benefit
PDF

RC4092
Registered Education Savings Plans
PDF

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Tax Credits (Residents & Non-Residents)



IT513R
Personal Tax Credits
PDF

IT515R2
Education Tax Credit
HTML TEXT

IT516R2
Tuition Tax Credit
HTML TEXT

IT517R
Pension Tax Credit
HTML TEXT

IT519R2
Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction
PDF

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Foreign Tax Credit /
Overseas Employment Tax Credit



IT270R3
Foreign Tax Credit
PDF

IT183
Foreign Tax Credit - Member of a Partnership - Archived
PDF

IT194
Foreign Tax Credit - Part Time Residents
HTML TEXT

IT201R2
Foreign Tax Credit - Trust and Beneficiaries
PDF

IT395R2
Foreign Tax Credit - Foreign Source Capital Gains and Losses
PDF

IT520
Unused Foreign Tax Credits - Carryforward and Carryback
PDF

IT506
Foreign Income Taxes as a Deduction From Income
HTML TEXT

IT497R4
Overseas Employment Tax Credit
PDF

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General



5000-G
General Income Tax and Benefit Guide for Residents of Canada
PDF

P151
Canadian Residents Going Down South
PDF

RC4031
GST – Tax Refund for Visitors to Canada
PDF

IT168R3
Athletes and Players Employed by Football, Hockey and Similar Clubs
HTML TEXT

IT419R2
Meaning of Arm's Length
PDF

IT490
Barter Transactions
HTML TEXT

IC07-1
Taxpayer Relief Provisions

PDF

IT523
Order of Provisions Applicable in Computing an Individuals Taxable Income and Tax Payable
HTML TEXT

IT512
Determination and Redetermination of Losses
HTML TEXT

IC75-7R3
Reassessment of a Return of Income
HTML TEXT

IT-241
Reassessments Made After the Four Year Limit
HTML TEXT

IT-241SR
Special Release - Reassessments Made After the Four Year Limit
HTML TEXT

98-1R3
Collections Policies
PDF

IC78-10R5
Books and Records Retention/Destruction
PDF

IC71-14R3t
The Tax Audit
HTML TEXT

IC 88-2
General Anti-Avoidance Rule - Section 245 of the Income Tax Act
HTML TEXT

IC88-2S1
General Anti-Avoidance Rule
HTML TEXT

P148
Your Appeal Rights Under the Income Tax Act
PDF

70-6R5
Advance Rulings
PDF

IC 00-1R2
Voluntary Disclosures Program
PDF

IT-221R3
Determination of an Individual's Residence Status
PDF


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