This section of the Canadian Tax Guide For Non-Residents discusses the Canadian tax treatment of a number of common sources of income that may be earned by non-residents.

In all cases, the approach used is to first discuss the rules under the Income Tax Act and then discuss any modification of these rules as a result of Canada's tax treaties.

The treaties generally discussed are those that Canada has with:

• The other 6 members of the "G-7" (France, Germany, Italy, Japan, the United Kingdom, and the United States)
• The Netherlands
• Switzerland