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NRI Guides for Canada

The Canada-India relationship adds its own residency test, its own foreign-property reporting form, and a real decision every time you send money home: which service actually gets the most rupees to the other end. These three guides cover that layer specifically. For the India-side rules that apply no matter where you live, see the general NRI guides below.

Canada-specific guides

General NRI guides (apply from any country)

Frequently asked questions

Does Canada have anything like the US FBAR for my NRE or NRO accounts?

Yes, in spirit though not in name. Form T1135, the Foreign Income Verification Statement, requires Canadian tax residents to report specified foreign property, including NRE and NRO accounts and Indian securities, once its total cost exceeds CAD 100,000 at any point in the year. Covered in the Canada-India DTAA guide.

Is NRE interest tax-free in Canada too, since it is tax-free in India?

No. India's exemption on NRE interest has no bearing on Canadian taxability. A Canadian tax resident must still report NRE interest as worldwide income, and because no Indian tax was paid on it, there is nothing to credit against Canadian tax on that amount. NRO interest, which is taxed in India, does generate a real foreign tax credit.