This Guide is meant for Non-Residents of Canada that own rental properties in Canada.
A non-resident of Canada must file a section 216 return if any of the following conditions apply:
The non-resident must withhold and remit non-resident tax at a rate of 25% of either the gross rental income amount (if no NR6 is prepared) or the net rental income amount (if an NR6 is approved by CRA).
The payer of the non-resident tax, which may be the tenant or property manager, must make the payment to CRA on or before the 15th day of the month following the month the rental income was paid.
The non-resident must set up a non-resident account number by calling CRA.
CRA may apply a penalty for a non-resident who fails to remit tax when:
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Below you'll find answers to the questions we get asked the most about Tax Return Filing.