How do I apply for a possible reduction in the non-resident withholding tax, if I no longer live in Canada?
As a non-resident, under section 217 of the Canadian Income Tax Act it may be beneficial for you to elect to pay tax at the same rate as Canadian residents on your Canadian source pensions and income. To determine if such an election is beneficial, you must complete an NR5: Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld International Tax Services Office, Canada Revenue Agency, 2204 Walkley Road, Ottawa, ON, K1A 1A8. If you have questions about the section 217 election, you can call International Tax Services Office toll-free at 1-800-267-3395 (in Canada and the United States) or (613)952-2344 (outside North America – you can call collect).
