I file a tax return for the first time after moving to canada. all my income is from switzerland. how do i complete separate slips for each type of income?

[TurboTaxBrenda1]

If all of your income is from Switzerland, you may need to claim your income as foreign income.  

Whether you have to declare foreign income varies depending on the tax treaty between Canada and the country where your income originates. Canada currently has tax treaties with nearly 100 different countries.

Non-Residents of Canada

If you live in another country and do not have significant residential ties to Canada, you are likely considered a non-resident for tax purposes.

As a general rule, if you visit Canada, you are usually considered a non-resident as long as you spend less than 183 days in Canada per year.

As a non-resident, you do not have to report foreign income to the CRA and only have to file an income tax return in Canada if you have Canadian income such as pension payments or capital gains due to property disposal.

Deemed Residents

In other cases, you may live outside of Canada but be considered a deemed resident.

For example, government employees, members of the Canadian Forces, and certain missionaries are considered deemed residents, even if they spend the entire year outside of the country. Additionally, people who spend more than 183 days in Canada during the tax year are also considered deemed residents, even if they have no residential ties to Canada.

As a deemed resident, you are required to report all of your international income and Canadian income on your income tax return. However, you may qualify for certain credits or exemptions.

Foreign Income Tax Credit

Whether you live in Canada or are a deemed resident of Canada who lives in another country, you have to report all of your international income on your return.

However, you may be able to claim a credit for any foreign tax you have paid on your income. When completing your income tax return, convert your foreign income and tax to Canadian currency using the exchange rate published by the Bank of Canada.

To calculate the amount of your credit, complete Form T2209, Federal Foreign Tax Credits. Then, claim your credit on line 40500 of your income tax return.