I'm a former resident of Canada who kept their Canadian bank account upon leaving Canada several years ago. It seems that my bank either did not receive or did not act upon my change of address notification and so they didn't apply the usual 25% tax withholding on interest payments to non-residents. These interest payments were my only Canadian-source income.
For the first few years after I left Canada, this was not a problem (AFAIK) as the interest payments were negligible. That is, the interest amounted to a few cents per year, and the Canada Revenue Agency generally doesn't charge or refund a balance of less than $2.
However, for 2021 I earned about $20 in interest from the bank account, so in theory $5 should have been deducted by the bank. I called the bank (at which I've since closed the account) and they told me it's too late for them to do this.
How should I go about reporting the income? Should I just file a normal non-resident return and enter $20 on the "Interest and other investment income" line? Or is the situation more complicated than this? Do I need to call the CRA and/or a professional tax adviser for advice?