TAX GUIDE FOR NON-RESIDENTS
This guide provides a general summary of the application of Canada's tax rules to non-residents. The application of these rules may vary significantly with individual circumstances. Accordingly, no decisions should be made based on the material in this guide without the advice of a competent Canadian tax specialist.
The information in this section was last updated on January 5, 2005.
For a more in-depth analysis of Canada's tax rules as they apply to non-residents, see Michael Atlas' book Canadian Taxation of Non-Residents (Second Edition), published by CCH Canadian Limited.




