Seasonal agricultural workers from other countries
This page provides residency information for:
- seasonal agricultural workers from other countries
- Canadian employers of seasonal agricultural workers
- liaison officers who help seasonal agricultural workers meet their tax obligations in Canada (government officials, usually working at an embassy or consulate, who are responsible for administering the Seasonal Agricultural Workers Program)
Are seasonal agricultural workers taxed in Canada?
Taxation in Canada is based on residency. Therefore, a seasonal agricultural worker's residency status in Canada affects how that worker is taxed.
Unless seasonal agricultural workers have established significant residential ties in Canada, they are considered to be one of the following types of residents for income tax purposes:
What are residential ties?
To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties to Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.
Significant residential ties
These ties to Canada include:
- a home in Canada
- a spouse or common-law partner in Canada
- dependants in Canada
Secondary residential ties
These ties to Canada may be relevant in determining your residency status and can include:
- personal property in Canada, such as a car or furniture
- social ties in Canada, such as memberships in Canadian recreational or religious organizations
- economic ties in Canada, such as Canadian bank accounts or credit cards
- a Canadian driver’s licence
- a Canadian passport
- health insurance with a Canadian province or territory
For more information on residential ties in Canada, see Determining your residency status or Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.
Non-residents
Seasonal workers are non-residents for income tax purposes if they meet all of the following conditions:
- They do not establish sufficient residential ties in Canada
- They stay in Canada for less than 183 days in the tax year
A non-resident of Canada is subject to Canadian income tax only on income from Canadian sources. For a seasonal agricultural worker, employment income is usually the only source of Canadian income.
For more information, see Non-residents of Canada.
Deemed residents
Seasonal agricultural workers are deemed residents for income tax purposes if they meet all of the following conditions:
- They have not established sufficient residential ties in Canada
- They stay in Canada for 183 days or more in the tax year
- They are not considered a resident of another country under the terms of a tax treaty Canada has with that country
Deemed residents of Canada are subject to Canadian income tax on their world income (income from all sources, both inside and outside Canada).
For more information, see Deemed residents of Canada.
Deemed non-residents
Seasonal agricultural workers who would otherwise be deemed residents of Canada are in fact deemed non-residents for income tax purposes if they are considered to be a resident of another country under the terms of a tax treaty between Canada and that other country. Deemed non-residents are taxed in the same was as non-residents of Canada.
Tax treaties
Canada currently has income tax treaties with the following countries that have workers participating in the Seasonal Agricultural Workers Program:
- Mexico
- Barbados
- Jamaica
- Trinidad and Tobago
For information about a tax treaty between Canada and a specific country, contact the Canada Revenue Agency.
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