If a non-resident is required to pay Part XIII tax in Canada, they will have to file a Canadian tax return.

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Part XIII tax is a withholding tax on certain types of income paid to non-residents of Canada, such as dividends and rental income. This tax is generally the final tax obligation to Canada on this income, so non-residents subject to Part XIII tax typically do not need to file a Canadian tax return for this income.

If a Non-Resident Is Required to Pay Part XIII Tax