A non-resident is not subject to tax in Canada on income from all sources in the world, but in general, is subject to Canadian tax on income from all source(s) in Canada. When all income from sources in Canada (excluding any income showing on an NR4 slip) is less than 90% of the income from all sources in the world (including any income showing on an NR4 slip), a number of tax credits are not available. In the Federal Non-refundable Tax Credits section of CRA's Guide for Non-Residents and Deemed Residents of Canada, details of the 90% calculation are provided. When looking at the "Bottom Line" amount owing or refundable in TurboTax, one should first ensure that all required steps are completed and all errors identified by the product are addressed, so that all items that can increase or decrease the bottom line amount have been taken into account.
