How to File asNon-Residents

Disclaimer: The following is a list of things I'vefound out from the ever-so-helpful Revenue Canada hotline. I postNO personal guarantee that everything stated below is correct.Feel free to contact me (Helena) if you have any questions.

Here's what I've found out about filing Canadian income tax asa non-resident Hope you'll find some of it useful:

  1. If you were a resident of Canada for part of 1997, you need to fill out the NORMAL T1 General Form. Only fill out the "T1 General for Non-Resident or Deemed Resident" form if you lived outside of Canada for the entire calendar year.
  2. The basic claim amount ($6456) is pro-rated if your income in Canada is less than 90% of your total income in 1997 (in Canadian funds) , which includes income from outside of Canada. If your other income is in US funds, the exchange rate to use for calculations is 1.384. To pro-rate it, you need to divide the number of days you were a Canadian resident by 365 then multiply by $6456 and enter the resulting amount on line 300.
  3. You need to fill out the appropriate form for your province, i.e. Form 5006TC for Ontario Tax.
  4. Also, Schedule 1 (form 5006 S1) and Schedule 11 (if you were a student in 1997) should be filled out .
  5. Address to send international tax returns:

    International Tax Services
    2204 Walkley Rd.
    Ottawa, Ontario
    K1A 1A8

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