Seasonal agricultural workers from other countries

This page provides residency information for:

Are seasonal agricultural workers taxed in Canada?

Taxation in Canada is based on residency. Therefore, a seasonal agricultural worker's residency status in Canada affects how that worker is taxed.

Unless seasonal agricultural workers have established significant residential ties in Canada, they are considered to be one of the following types of residents for income tax purposes:

What are residential ties?

Residential ties include:

Other ties that may be relevant include:

For more information on residential ties in Canada, see Determining your residency status or Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Non-residents

Seasonal workers are non-residents for income tax purposes if they meet all of the following conditions:

A non-resident of Canada is subject to Canadian income tax only on income from Canadian sources. For a seasonal agricultural worker, employment income is usually the only source of Canadian income.

For more information, see Non-residents of Canada.

Deemed residents

Seasonal agricultural workers are deemed residents for income tax purposes if they meet all of the following conditions:

Deemed residents of Canada are subject to Canadian income tax on their world income (income from all sources, both inside and outside Canada).

For more information, see Deemed residents of Canada.

Deemed non-residents

Seasonal agricultural workers who would otherwise be deemed residents of Canada are in fact deemed non-residents for income tax purposes if they are considered to be a resident of another country under the terms of a tax treaty between Canada and that other country. Deemed non-residents are taxed the same as non-residents of Canada.

Tax treaties

Canada currently has income tax treaties with the following countries that have workers participating in the Seasonal Agricultural Workers Program:

For information about a tax treaty between Canada and a specific country, contact the Canada Revenue Agency.

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