In listing my Canada income - to try to explain to the Canada Revenue Agency (CRA) why some of my incomes were not on my T1 I included in my tax return a covering letter noting i was NOT filing under Section-217 of the Canadian Income tax. Further in the covering letter i explained the Thai-Canada DTA addressed my capital gains, and explained the DTA addressed my dividends. I noted in the letter the withholding tax amounts that I already paid and I referenced the Canada tax guide para where it notes my tax obligation for such (as a non-resident of Canada) was hence met. Further I listed clearly ALL my global income in the Schedule-A (for full disclosure) and I also listed all my global income in my separate Old Age Security Recovery Income 'clawback' form. I also included the custom table (that i created) below, in my Canadian tax return, pointing to the specific para in tax law, tax guide, or DTA, that governed my approach. ... I was not 100% certain the Canada Revenue Agency (CRA) would agree with me, ... but thus far, it appears they have agreed. If nothing else, i did provide full disclosure to them - which I believe kept me on legal ground. For posting here on this forum, I edited the table (remove $$ amounts and removing financial institute names) to preserve to a small amount my privacy. My hope is this table (and my approach) might help someone else - ESPECIALLY, if like me, you had CRA chasing you in past years. Nominally i would think a tax return like mine would not be required - but I have been a bit under CRA's microscope before (in the past).
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