If a child is at immediate risk of harm call the police on 999. If you're a member of the public who has a concern about a child’s welfare, call 0161 217 6028. Select option 1. If you're a parent or ...

Send your documents to one of the tax centres below: You were a non-resident of Canada and lived in a different country in the year Send your section 217 return and supporting documents to the address ...

By making a section 217 election, you pay tax on your Canadian-source income at the same rate as Canadian residents and may receive a refund for all or part of the non-resident tax withheld.