https://taxsummaries.pwc.com/canada/individual/taxes-on-personal-income#:~:text=Individuals%20resident%20in%20Canada%20are,derived%20from%20non-Canadian%20sources.
Individual - Taxes on personal income
Last reviewed - 22 December 2022
Individuals resident in Canada are subject to Canadian income tax on worldwide income. Relief from double taxation is provided through Canada's international tax treaties, as well as via foreign tax credits and deductions for foreign taxes paid on income derived from non-Canadian sources.
Non-resident individuals are subject to Canadian income tax on income from employment in Canada, income from carrying on a business in Canada and capital gains from the disposition of taxable Canadian property.
Individuals resident in Canada for only part of a year are taxable in Canada on worldwide income only for the period during which they were resident.
Personal tax credits, miscellaneous tax credits, and the dividend tax credit are subtracted from tax to determine the federal tax liability.