International tax and non-resident enquiries

What this department does

This line helps non-residents and people with international tax issues, including treaty questions, foreign income, departure tax, and withholding that applies when you are not a resident of Canada. Use it when the issue is residency or cross-border reporting rather than a routine domestic T1 question.

This toll-free line assists with:

• Non-resident tax enquiries
• International tax treaties
• Foreign income reporting
• Departure tax (emigration)

Why to call this department

• You are a non-resident with Canadian-source income, a rental property, or a departure-tax question.
• You need to understand a tax treaty or a withholding rate.
• You have foreign income, foreign reporting, or dual-residency questions.
• You received a request about Part XIII tax, a clearance certificate, or a non-resident account.

Why you may have received a call from this number

• International tax officers may call about a non-resident account, a treaty claim, or missing foreign reporting.
• You may get a follow-up after filing as a non-resident or after leaving Canada.
• A caller who says you owe an emergency “international fine” payable today is not this department.

Have this ready before you call

• SIN, individual tax number, or business number
• Dates you lived in or left Canada
• The treaty country and the type of income involved
• Any non-resident letter or form you received

Other things to know

• Routine domestic refund questions still go to individual tax enquiries.
• Have immigration or move dates ready; residency often depends on the facts of the year.

Related CRA numbers

• Individual tax enquiries (provinces) 1-800-959-8281
• Business enquiries (provinces) 1-800-959-5525
• Digital Assets Compliance Division (cryptocurrency, Bitcoin, crypto tax) 1-877-362-1319