Electing under section 217
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Electing under section 217
Canadian payers must withhold non-resident tax on certain types of Canadian-source income that they pay or credit to non-residents of Canada.
What is a section 217 election?
If you are a non-resident, the tax withheld is usually your final tax obligation to Canada on this income. However, you can choose to file a Canadian return to report certain types of Canadian-source income by electing under section 217 of the Income Tax Act.
By making a section 217 election, you pay tax on your Canadian-source income at the same rate as Canadian residents and may receive a refund for all or part of the non-resident tax withheld.
Sections
- Who can elect
- Who can choose to file an election, eligible Canadian-source income and rules for part-year residents
- Determine if you should elect
- Find out when an election is beneficial and reduce the amount of tax withheld
- When to file a section 217 return
- Filing and payment due dates and what happens if you file late
- How to complete your section 217 return
- Steps to complete your return and schedules and where to send your supporting documents
- Contact the CRA
- If you have questions about electing under section 217
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2025-01-21