Why Non-Resident & Cross-Border Tax Matters
Non-residents who earn certain types of Canadian income, such as rental income, are generally subject to a 25% withholding tax unless a tax treaty or election reduces that rate. Canada and the United States have a tax treaty that helps prevent the same income from being taxed twice, but each country’s return must still be filed separately. Residency status for Canadian tax purposes depends on residential ties, such as a home or family in Canada, not just physical presence or citizenship.

