US & Canadian Income Tax Returns - International Tax Services
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The following documents are stored on Canada Revenue Agency for your information.  When using any of the guides provided by the Canada Revenue Agency please be cautioned that they represent the Canada Revenue Agency’s view on the various topics.  For possible alternatives relating to specific areas, please contact us.
Also be aware that many of these publications produced by the Canada Revenue Agency are quite old and that there may be changes to the legislation as well as to the administrative policies that may not be reflected in the documents.

A) Non-Residents of Canada

T4058    Non-Residents and Income Tax
http://www.cra-arc.gc.ca/E/pub/tg/t4058/README.html

IC77-16R4    Non-Resident Income Tax
http://www.cra-arc.gc.ca/E/pub/tp/ic77-16r4/README.html

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a) Rental

NR4            Statement of Amounts Paid or Credited to Non-residents of Canada. Form used to report income paid to a non-resident of Canada
http://www.cra-arc.gc.ca/E/pbg/tf/nr4/README.html

NR4SUM            Return of Amounts Paid or Credited to Non-Residents of Canada. Summary of Form NR4 mentioned above
http://www.cra-arc.gc.ca/E/pbg/tf/nr4sum/README.html

T4061    Non-Resident Withholding Tax Guide - Includes information concerning the NR4 Return and the T4A-NR Return – 2003
http://www.cra-arc.gc.ca/E/pub/tg/t4061/README.html

NR6            Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalt Annual filing for non-residents of Canada who own Canadian rental property and request reduced tax withholdings
http://www.cra-arc.gc.ca/E/pbg/tf/nr6/README.html

T1159      Income Tax Return for Electing Under Section 216 Income tax return for non-residents reporting Canadian rental income
http://www.cra-arc.gc.ca/E/pbg/tf/t1159/README.html

T4036    Rental Income - Includes Form T776
http://www.cra-arc.gc.ca/E/pub/tg/t4036/README.html

T4144    Income Tax Guide for Electing Under Section 216 – 2004 Guide for non-residents of Canada who have Canadian rental property
http://www.cra-arc.gc.ca/E/pub/tg/t4144/README.html

IT434R    Rental of real property by individual
http://www.cra-arc.gc.ca/E/pub/tp/it434r/README.html

IT434RSR   (Special release) Rental of real property by individual
http://www.cra-arc.gc.ca/E/pub/tp/it434rsr/README.html

IT393R2    Election Re: Tax on Rents and Timber Royalties Non-Residents
http://www.cra-arc.gc.ca/E/pub/tp/it393r2/README.html

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b) Investment Income

 NR7-R              Application for Refund of Non-Resident Part XIII Tax Withheld. Refund of withholding tax applied to non-residents of Canada on investments
http://www.cra-arc.gc.ca/E/pbg/tf/nr7-r/README.html

 NR5            Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld
http://www.cra-arc.gc.ca/E/pbg/tf/nr5/README.html

IT361R3    Exemption from Part XIII Tax on Interest Payments to Non-Residents
http://www.cra-arc.gc.ca/E/pub/tp/it361r3/README.html

T4145    Electing Under Section 217 of the Income Tax Act. Tax return for non-residents to get special tax treatment on withdrawals of RRSPs and others
http://www.cra-arc.gc.ca/E/pub/tg/t4145/README.html

IC76-12R5    Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention            Withholding tax rate on investments when resident in a treaty country
http://www.cra-arc.gc.ca/E/pub/tp/ic76-12r5/README.html

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c) Sale of Canadian Assets

T2062            Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property
http://www.cra-arc.gc.ca/E/pbg/tf/t2062/README.html

T2062A            Request by a Non-resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other Than Capital Property), or Depreciable Taxable Canadian Property
http://www.cra-arc.gc.ca/E/pbg/tf/t2062a/README.html

IC72-17R4    Procedures concerning the disposition of taxable Canadian property by non-residents of Canada - Section 116
http://www.cra-arc.gc.ca/E/pub/tp/ic72-17r5/README.html

IT173R2    Capital gains derived in Canada by residents of the United States
http://www.cra-arc.gc.ca/E/pub/tp/it173r2/README.html

IT173R2SR  (Special Release)  Capital Gains Derived in Canada by Residents of the United States
http://www.cra-arc.gc.ca/E/pub/tp/it173r2sr/README.html


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B) Leaving Canada

NR73            Determination of Residency Status (Leaving Canada)
http://www.cra-arc.gc.ca/E/pbg/tf/nr73/README.html

T1161              List of Properties by an Emigrant of Canada. On leaving Canada, this form discloses in your final Canadian income tax return, assets held at the date of departure
http://www.cra-arc.gc.ca/E/pbg/tf/t1161/README.html

T4056    Emigrants and Income Tax
http://www.cra-arc.gc.ca/E/pub/tg/t4056/README.html

T4131    Canadian Residents Abroad
http://www.cra-arc.gc.ca/E/pub/tg/t4131/README.html

IT221R3-CONSOLID    Determination of an Individual's Residence Status
http://www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/README.html

IT451R    Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it451r/README.html

P151    Canadian Residents Going Down South
http://www.cra-arc.gc.ca/E/pub/tg/p151/README.html

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C) Arriving/ Working in Canada

NR74            Determination of Residency Status (Entering Canada)
http://www.cra-arc.gc.ca/E/pbg/tf/nr74/README.html

IT420R3SR    Non-Residents - Income Earned in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it420r3sr/README.html

RC66SCH            Status in Canada / Statement of Income. For applying for the Canadian Child Tax Benefits upon arriving to Canada
http://www.cra-arc.gc.ca/E/pbg/tf/rc66sch/README.html

RC4117    Tax Refund for Business Travel to Canada
http://www.cra-arc.gc.ca/E/pub/gp/rc4117/README.html

T4055    Newcomers to Canada – 2003
http://www.cra-arc.gc.ca/E/pub/tg/t4055/README.html

T4133    Are You a Newcomer to Canada?
http://www.cra-arc.gc.ca/E/pub/tg/t4133/README.html

IT221R3-CONSOLID    Determination of an Individual's Residence Status
http://www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/README.html

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D) Goods and Services Tax (GST)

RC151    GST/HST Credit Application for Individuals Who Become Residents of Canada
http://www.cra-arc.gc.ca/E/pbg/gf/rc151/README.html

GST176            Application for Visitor Tax Refund
http://www.cra-arc.gc.ca/E/pbg/gf/gst176/README.html

GST189            General Application for Rebate of GST/HST
http://www.cra-arc.gc.ca/E/pbg/gf/gst189/README.html

RC4031            Tax Refund for Visitors to Canada
http://www.cra-arc.gc.ca/E/pub/tg/rc4031/README.html

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E) Payroll

TD1      2004 Personal Tax Credits Return. Form is used to determine how much federal tax is needed to be withheld from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/td1/README.html

TD1AB             2004 Alberta Personal Tax Credits Return. Form is used to determine how much Alberta tax is needed to be withheld from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/td1ab/README.html

TD4            Declaration of Exemption - Employment at Special Work Site. If working in a special work site, this form allows an employer to exclude income from Canadian tax.
http://www.cra-arc.gc.ca/E/pbg/tf/td4/README.html

T1213         Request to reduce tax deductions at source. Form requesting that CRA authorize the employer to reduce the tax withholding from payroll
http://www.cra-arc.gc.ca/E/pbg/tf/t1213/README.html

T626 Overseas Employment Tax Credit (for 2002 and subsequent years) Form signed by employers and included in an individuals Canadian income tax return for qualifying work performed overseas.
http://www.cra-arc.gc.ca/E/pbg/tf/t626/README.html

IT497R4    Overseas Employment Tax Credit
http://www.cra-arc.gc.ca/E/pub/tp/it497r4/README.html

T4001    Employers' Guide - Payroll Deductions - Basic Information
http://www.cra-arc.gc.ca/E/pub/tg/t4001/README.html

T4008-AB    Payroll Deductions Supplementary Tables - Alberta - Effective January 1, 2004
http://www.cra-arc.gc.ca/E/pub/tg/t4008-ab/README.html

T4032AB    Payroll Deductions Tables - CPP, EI and Income Tax Deductions - Alberta - Effective January 1, 2004
http://www.cra-arc.gc.ca/E/pub/tg/t4032ab/README.html

CPT8               Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan
http://www.cra-arc.gc.ca/E/pbg/tf/cpt8/README.html

CPT56             Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States
http://www.cra-arc.gc.ca/E/pbg/tf/cpt56/README.html

IT91R4    Employment at Special Work Sites or Remote Work Locations
http://www.cra-arc.gc.ca/E/pub/tp/it91r4/README.html

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F) Social Security/ CPP/ FICA

IC84-6    Canada - United States Social Security Agreement
http://www.cra-arc.gc.ca/E/pub/tp/ic84-6/README.html

T4032AB    Payroll Deductions Tables - CPP, EI and Income Tax Deductions - Alberta - Effective January 1, 2004
http://www.cra-arc.gc.ca/E/pub/tg/t4032ab/README.html

CPT8               Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan
http://www.cra-arc.gc.ca/E/pbg/tf/cpt8/README.html

CPT56             Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States
http://www.cra-arc.gc.ca/E/pbg/tf/cpt56/README.html

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G) Personal Tax Forms

TL11A  Tuition Fees Certificate - University Outside Canada. Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11a/README.html

TL11C  Tuition Fees Certificate - Commuter to the United States            Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11c/README.html

TL11D              Tuition Fees Certificate - Educational Institution Outside Canada Deemed Resident of Canada. Required to claim tuition credit for Universities outside Canada
http://www.cra-arc.gc.ca/E/pbg/tf/tl11d/README.html

T1-M    Moving Expenses Deduction           Form required to claim moving deduction for a move within Canada or a move by a resident of Canada
http://www.cra-arc.gc.ca/E/pbg/tf/t1-m/README.html

T1-OVP 2003 Individual Tax Return for RRSP Excess Contributions Form required to self assess the penalty for over contributing to Canadian RRSPs
http://www.cra-arc.gc.ca/E/pbg/tf/t1-ovp/README.html

T1036  Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP
http://www.cra-arc.gc.ca/E/pbg/tf/t1036/README.html

T1135              Foreign Income Verification Statement. Form required for Canadian residents who hold foreign assets
http://www.cra-arc.gc.ca/E/pbg/tf/t1135/README.html

T2091(IND)            Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust)
http://www.cra-arc.gc.ca/E/pbg/tf/t2091_ind/README.html

T2091(IND)-WS            Principal Residence Worksheet
http://www.cra-arc.gc.ca/E/pbg/tf/t2091_ind_-ws/README.html

T2204            Employee Overpayment of 2003 Canada Pension Plan Contributions and 2003 Employment Insurance Premiums
http://www.cra-arc.gc.ca/E/pbg/tf/t2204/README.html

T400A            Objection - Income Tax Act
http://www.cra-arc.gc.ca/E/pbg/tf/t400a/README.html

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H) Contractors

RC4110    Employee or Self-employed?
http://www.cra-arc.gc.ca/E/pub/tg/rc4110/README.html

IT92R2    Income of contractors
http://www.cra-arc.gc.ca/E/pub/tp/it92r2/README.html

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I) Corporations

R105            Regulation 105 Waiver Application
For non-Canadian corporations who provide services in Canada and want to request a reduction in the tax withholding on payments received.
http://www.cra-arc.gc.ca/E/pbg/tf/r105/README.html

IC75-6R            Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada
http://www.cra-arc.gc.ca/E/pub/tp/ic75-6r2/README.html

IT420R3SR            Non-Residents - Income Earned in Canada
http://www.cra-arc.gc.ca/E/pub/tp/it420r3sr/README.html

RC1            Request for a Business Number (BN)
http://www.cra-arc.gc.ca/E/pbg/tf/rc1/README.html

RC1A            Business Number (BN) - GST/HST Account Information
http://www.cra-arc.gc.ca/E/pbg/tf/rc1a/README.html

RC1B            Business Number (BN) - Payroll Deductions Account
http://www.cra-arc.gc.ca/E/pbg/tf/rc1b/README.html

RC1C            Business Number (BN) - Import/Export Account Information
http://www.cra-arc.gc.ca/E/pbg/tf/rc1c/README.html

RC145            Request to Close Business Number Accounts (BN)
http://www.cra-arc.gc.ca/E/pbg/gf/rc145/README.html

IT468R             Management or administration fees paid to non-residents
http://www.cra-arc.gc.ca/E/pub/tp/it468r/README.html

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J) Canadian Treaties

http://www.fin.gc.ca/treaties/treatystatus_e.html

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US Income Tax Forms

The following documents are stored on various US websites, including the IRS. Some of the publications may be dated as a result of changes to the legislation and to administrative policies that may not be reflected in the documents.

A) Residency/ Visitors to the US

Tax Guide for Aliens
http://www.irs.gov/publications/p519/index.html

Tax Information for Visitors to the United States
http://www.irs.gov/publications/p513/index.html

Non-US citizen Students in the US
http://www.irs.gov/faqs/faq13-6.html

 US Non-resident Guide
http://www.dbf.state.fl.us/bosp/nra_a.html

Snowbirds- Form 8840 - Closer Connection Exception
Statement for Aliens - Download
http://www.irs.gov/pub/irs-pdf/f8840.pdf

Conditions for a Closer Connection to a Foreign Country
http://www.irs.gov/businesses/small/international/
article/0,,id=96377,00.html

Gross Income Exclusions for Non-resident Aliens
http://www.irs.gov/publications/p519/ch03.html#d0e2551

Withholding of Tax on Nonresident Aliens and Foreign Entities
http://www.irs.gov/publications/p515/index.html

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B) US Citizens Abroad


Tax Information for Aliens and U.S. Citizens Living Abroad
http://www.irs.gov/taxtopics/tc850.html

Tax Guide for U.S. Citizens and Resident Aliens Abroad

http://www.irs.gov/publications/p54/index.html

Tax Highlights for U.S. Citizens and Residents Going Abroad
http://www.irs.gov/publications/p593/index.html

Tax Information for Aliens and U.S. Citizens Living Abroad
http://www.irs.gov/taxtopics/tc850.html

Foreign Tax Credit for Individuals
http://www.irs.gov/publications/p514/index.html


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C)
Social Security

US Social Security Agreements
http://www.ssa.gov/international/totalization_agreements.html

Frequently Asked Questions on US Social Security

http://www.irs.gov/faqs/faq6-2.html



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D)
Miscellaneous



Individual Taxpayer Identification Number (ITIN) Applications – W7
http://www.irs.gov/newsroom/article/0,,id=112728,00.html

Form W7 - Application for Individual Taxpayer
Identification Number (ITIN) - Download
http://www.irs.gov/pub/irs-pdf/fw7.pdf

Estate and Gift Taxes Relating to Non-resident Spouses
http://www.swissemb.org/legal/limits.pdf

Frequently Asked Questions About US and Canadian Taxes
http://www.irs.gov/faqs/faq13-1.html

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E)
US Treaties


US Income Tax Treaties
http://www.irs.gov/businesses/international/article/0,,id=96739,00.html

Tax Treaty Documents
http://www.treas.gov/offices/tax-policy/treaties.html


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F)
The Law



US Code – Searchable
http://uscode.house.gov/search/criteria.shtml

U.S. House of Representatives Downloadable U.S. Code
http://uscode.house.gov/download/title_26.shtml

IRS Plain Language Regulations
http://www.irs.gov/taxpros/content/0,,id=103728,00.html

Retrieve IRS Regulations
Temporarily not available – for now use http://www.irs.gov/taxpros/article/0,,id=98137,00.html But we’ll need to change this in the near future

IRS Online Instructions for Forms
http://www.irs.gov/instructions/index.html
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