Expatriate & Non-Resident Tax Services Expatriate & Non-Resident Tax aliens are generally subject to Canadian income tax only on their Canadian source income. They are subject to two different tax rates, one for effectively linked income and one for fixed or determinable, annual or periodic (FDAP) income. Effective Associated Income (ECI) in Canada is earned by operating a business in the Canada or is a personal service income made in Canada. It is taxed at the same graduated rates for a nonresident as for a Canadian person. FDAP income is passive income such as interest, dividends, rent, or royalties.