Official text. The Canada–Italy convention (modernised through protocols) is published by the Government of Canada. Use it with CRA and AdE practice — not blog myths.
High-intent searches: Canada Italy tax treaty, dual residency Canada Italy, Italian rental income Canadian tax.
Individual tie-breakers
Where both States claim residence, the convention applies the familiar sequence: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Property and rents
- Income from immovable property is generally taxable in the State where the property is situated (Italy for Italian real estate)
- Canadian residents typically still report the income in Canada and claim a foreign tax credit (e.g. T2209 themes) subject to CRA rules
- Italian filing for non-resident landlords is a separate duty — see rental income for non-residents
Departure from Canada can raise deemed-disposition issues; model the residency year with Italian tax residency planning. For Italian operational services (filing, IMU, partita IVA, RW), continue to the Tax Services Italy hub, then contact for a case assessment.
Tax Services ItalyItalian tax hub
IMU for foreign ownersProperty tax abroad
Rental incomeNon-resident landlords
Contact / assessmentNext step
Official & reference sources
- Canada–Italy tax convention (Canada.ca)
- CRA foreign tax credit practice themes
- Agenzia delle Entrate — Italian non-resident property income practice