Get Canada NR302 2013-2024

Use the following lump-sum withholding rates to deduct income tax: 10% (5% for Quebec) on amounts up to and including $5,000. 20% (10% for Quebec) on amounts over $5,000 up to and including $15,000. 30% (15% for Quebec) on amounts over $15,000.

If your centre of vital interests is closer to Canada and you do not have these same ties in the U.S., you may tie break to Canada. If you are treated as a resident of Canada under the Treaty, you are treated as a non-resident of the U.S. in figuring your U.S. income tax and may be eligible to claim a treaty exemption.

Canadian financial institutions and other payers have to withhold non-resident tax at a rate of 25% on certain types of Canadian-source income they pay or credit to you as a non-resident of Canada. The most common types of income that could be subject to non-resident withholding tax include: interest.

NR302, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners.

Payroll taxes The employer is responsible for withholding the employees' CPP contributions at source and remitting this amount to the CRA.

The basic rate of Part XIII tax is 25% of the gross payment (no deductions permitted), subject to reduction under an applicable tax treaty (if any) between Canada and the recipient's country of residence.

Your tax obligations. As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive. Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax.