I’m a non-resident (for tax purposes). I am self-employed and made money outside of Canada (without a t4-slip), do I put my earnings under ‘Statement of World Income’?

 

"If you permanently live abroad and have no residential ties to Canada, you are likely considered a non-resident of Canada. As a non-resident, you do not have to report world income to the CRA. However, if you earn Canadian income such as pension payments or if you dispose of capital property in Canada, you must file a return to report your Canadian income." Learn more here from TurboTax Blog.

 

Non-residents and deemed non-residents - report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business without a permanent establishment in Canada, and taxable capital gains from disposing of taxable Canadian property.

 

There are a few things you need to take into consideration:

• Residency Status- which you mentioned was non-resident, but there are variants to a non-resident, so review the link provided to assist.
• The country where the income was generated, as this may impact your taxes, based on the tax treaty Canada may or may not have with the country of origin.
• The type of income reported as you mentioned it was self-employment income.

Also, keep in mind that you will have to ensure you understand the country of origin's taxation process as well. You may want to contact them for further instructions on filing in that country.

 

For further details have a look at the links provided below to assist you with filing your Canadian Tax Return:

• TurboTax Blog: Taxation for Non-Residents
• TurboTax Blog: 5 Tax Tips For Nonresidents Of Canada
• A full guide from the CRA - Non-Residents and Income Tax 

Footnote: If you are filing a Canadian tax return abroad, you will not be able to Netfile, you will have to print and mail it to the CRA. For inquiries to the CRA as a non-resident, please click here.