Last updated: January 22 2013

Do non-residents have to pay Canadian income taxes?

Yes. The government imposes income taxes on non-residents who earn income in Canada and/or dispose of Canadian property.

Except where there is an international tax agreement restricting the collection of such taxes, anyone in Canada who pays income to a non-resident is required to withhold income taxes from those payments. Passive income from investments or pensions, too, is often subject to withholding taxes.