Schedule A – Statement of World Income

World income is income for the year from all sources inside and outside Canada.

Complete Schedule A if:

• You were a non-resident or deemed non-resident of Canada for the entire year
• You are reporting world income 

Steps to complete Schedule A

1. Get Schedule A (Form 5013-SA)

   View or download Schedule A, Statement of World Income

2. Calculate your income from Canadian sources

   Your income from Canadian sources is the total of:

   • Your net income from line 23600 of your section 217 return
   • plus Other types of Canadian-source income that are not included on this return (dividends, interest, rental income or worker's compensation benefits)
   • equals Total income from Canadian sources
   Example 1 – Calculating your world income

   You are a resident of the United States. In 2024, your world income (in Canadian dollars) includes the following amounts:

   • $18,000 from a pension plan in Canada
   • $500 in dividends from Canadian stocks
   • $500 in interest from a savings account in the United States

   You elect to file a return under section 217 to have the pension income taxed at a lower rate. On your return, you report the $18,000 pension (eligible section 217 income). Since you have no deductions, the taxable income on line 26000 of your return is $18,000.

   You do not report any bank interest or dividends on your return. The interest from a savings account in the United States is not subject to tax in Canada but is reported on line 8 of Schedule A. The dividends from Canada are subject to non-resident withholding tax, which is your final tax obligation to Canada on that income, and is reported on line 2 of Schedule A.

   When you complete Schedule A, the net world income reported on line 14 and the net world income after adjustments reported on line 16 will be $19,000.

3. Calculate your income from sources outside Canada

   Add your income from all foreign sources including:

   • Net employment income
   • Net self-employment income
   • Net pension income
   • Net interest and other investment income
   • Net rental income
   • Taxable capital gains
   • Any other foreign-source income you would have included on your return if you had been a resident of Canada

   You report your foreign-source income on Schedule A, but you may also use it on your section 217 return.

   For more information, refer to Calculate your tax payable.

4. Use your world income to calculate your allowable amount of federal non-refundable tax credits

   Your world income determines the allowable amount of federal non-refundable tax credits on Schedule B  and the section 217 tax adjustment.