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<h1>Non-resident rules continue for specified foreign exchange investment income after residency change if declaration filed with return</h1> If a non-resident becomes resident in a later tax year but files a written declaration with the tax authority alongside that year's return stating that the special non-resident provisions should continue to apply, the tax treatment for investment income from specified foreign exchange assets (excluding shares of domestic companies) will continue to apply for that year and subsequent years until those assets are transferred or converted into money.