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A Tax Health Check-Up for Canadian Expats

Living in another country and adjusting to a new way of life leaves little time to consider your Canadian and potential U.S. tax filings. Missed or forgotten tax obligations have a way of catching up to you in the future, trust us – we’ve helped many individuals catch up and rectify their tax situations.

Properly exiting the Canadian tax system and keeping up-to-date on any tax filings is essential in preventing hefty penalties, tax liabilities and other potential issues in the future.

With the busy tax season upon us, be sure to take a few minutes and assess your "tax health" by completing the checklist below.

Answer YES or NO to the following questions:

Departure from Canada

Have you filed a "departure" return indicating your change of residency from Canada? This will help exit you from the Canadian tax system. There’s also various disclosures and elections that you may need to submit based on your situation and assets.

Earning Rental Income

If you own a Canadian property that earns rental income, have you:

  • Remitted non-resident tax withholdings

  • Submitted form NR6

  • Submitted a T1159 Income Tax Return for Filing under Section 216

  • Received an NR4 slip

Other Income

This may include items such as dividends, annuity payments, retiring allowances, interest income, employment income, sale of property income and other types of income from Canada where there are tax implications.

  • Have you notified your Canadian payers of your non-resident status?

  • Is your financial institution or ‘payer’ of the income withholding the appropriate amount of tax? The tax withholding rules vary based on the type of income.

Sale of a Canadian Property

As a non-resident disposing of Canadian property, the Canada Revenue Agency (CRA) has specific tax withholding and filing requirements. Are you considering selling Canadian property?

  • Withholdings on gross proceeds

  • Certificate of Compliance Applications

  • Principal Residence Exemptions

  • Non-Resident Tax Returns to report the sale of property

GST/HST New Residential Rental Property Rebates

If you’ve paid GST/HST on a new property, you may be eligible for a rebate of up-to $30,000:

  • Construction of the property must be completed

  • Must be occupied by a tenant

Stay Informed

To help you get prepared and stay on top of your tax obligations, we have put together a handy planner of important dates (Canada and U.S.). View the planner HERE.

Other Tax Concerns?

Contact us! The international tax experts at Trowbridge can guide you through your tax obligations and help mitigate any future tax risks.




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