Non-Resident Workers in Canada

Employees in Canada who are not Canadian residents, and who are in regular and continuous employment in Canada, will be subject to the same tax deductions as Canadian residents.  These deductions include federal and provincial income tax, employment insurance premiums, and Canada or Québec Pension Plan contributions.

Temporary workers who are neither Canadian citizens nor permanent residents are issued Social Insurance Numbers (SINs) that begin with a “9”.  These SINs are valid only until the expiry date printed on the card.

Employers can use the Canada Revenue Agency (CRA) online payroll deductions calculator, as can employees who want to see what their deductions will be.  See our article on calculating payroll deductions.

For more information visit Tax Tips