"foreign source income earned during canadian nr period"

[utelurtz]

Using Ufile for non-residents.
I know that non-residents have to file Schedule A + B to report world income to determine the non-refundable tax credits.
In the Ufile software it asks for "foreign source income earned during canadian nr period".

Now how do I understand this part of Schedule A?
- Do non-residents have to report the foreign income only for the part they were in Canada, or
- Do non-residents have to report the foreign income also for the part they were not in Canada

I am truly confused.

 

[Rosie1957]

The only income that's *taxable* by Canada is:
1) Canadian-source income for the entire year, and
2) Their income from all sources during the period they were a Canadian resident.

*However*, their income from non-Canadian sources during the period they were a non-resident also needs to be reported (on the schedules you mention) because it impacts a couple of different things:

A) If their Canadian-source income makes up at least 90% of their world income for the year, they can claim the full amounts for personal amounts. Otherwise, their personal amounts are pro-rated for the number of days they were residents of Canada. For example, someone who came to Canada half-way through the year and who had no income at all for the first half of the year would be able to claim full personal amounts against their income for the second half of the year.

B) GST rebate calculations are based on world income, including periods of non-residency. If someone immigrates in 2013, the GST rebate they receive in July 2014 will depend on their world income for the whole of 2013. Some provinces also have tax credits and rebates that are tied to the GST rebate definition of income. An example would be the New Brunswick low-income tax reduction.