Serbinski Accounting Firms

[quote="nelsona"]But, yes, if NR tax is due on any source income, it is to be withheld by the payor, and is not refundable.

If the payor has underwithheld (like when payee does not inform payor of proper residential status), one should send payment with a letter attached.[/quote]

Thanks that's ...

I take it that 'book royalties' fall under Part VIII, where the payer is required to deduct the tax before it is paid, and since it's non-refundable there's no requirement on payee (me) to file a Cdn tax return?

Thank you for your assistance.

Book royalties.

Thanks, that makes sense. I'll be declaring on my 1040, anyway.

Hi -

I'm a Canadian citizen and non-resident. The only income I've derived from Canada is $200 (last year), while in the US.

I have no personal or real property and have nothing registered nor any bank account in Canada. No spouse or children either.

Based on the $200 source income, should I ...