The Canada Revenue Agency (CRA) has recently revised its interpretation regarding non-refundable tax credits for part year residents to Canada. Taxpayers who declare zero income, from both foreign or Canadian sources, for the period prior to arriving in Canada or after leaving Canada can no longer meet the 90% rule and will have their non-refundable tax credits prorated. Previously, declaring a zero income for the part of the year when not a resident of Canada entitled them to claim 100% of their non-refundable tax credits
