Non-Resident Tax Calculator
Compare flat non-resident withholding vs. Section 217 election on CPP, OAS & employer pension income (2025 tax year)
Income & Residence
Canadian Pension Income (Annual CAD)
$
$
$
Worldwide Income
$
Not eligible for s.217 but included in world income
$
Income earned outside Canada (not taxable in Canada)
Personal Credits
Comparison
Non-Resident Withholding
$0
vs
Section 217 Election
$0
Section 217 Breakdown
| Eligible s.217 income (CPP + OAS + pension) | $0 |
| Net world income | $0 |
| Taxable income for brackets (higher of s.217 income or world income) | $0 |
| Federal tax on taxable income | $0 |
| + 48% non-resident surtax | $0 |
| = Gross federal tax | $0 |
| s.217 income as % of world income | 0% |
| Non-refundable credits | $0 |
| Basic personal amount | $0 |
| Age amount | $0 |
| Pension income amount | $0 |
| Spouse / equivalent amount | $0 |
| Allowable portion of credits | $0 |
| s.217 tax adjustment (if world income used) | −$0 |
| Net federal tax payable under s.217 | $0 |
Important Notes
- This is an estimate only for educational purposes. Actual tax may differ based on individual circumstances.
- Section 217 election must be filed by June 30 of the following year (or April 30 for employment income).
- If s.217 tax exceeds withholding, the CRA will not force you to pay more — the election is optional and you simply don't file it.
- The 48% surtax replaces provincial tax for non-residents (you pay federal + 48% surtax instead of federal + provincial).
- Treaty rates for OAS and CPP are from Canada.ca. Employer pension rates may differ — consult your treaty.
- Credits are limited when your s.217 income is less than 90% of world income.
- OAS clawback (recovery tax) applies if net world income exceeds $90,997 (2025). This calculator does not model clawback.