Non Resident Tax Filing Services

Non-Resident Rental Guide

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:

  1. Received rental income from real or immovable property in Canada.
  1. Received timber royalties from Canadian timber resource property.
  1. Disposed of rental property and previously claimed capital cost allowance on a section 216 As a result of the sale, a recapture of the CCA occurred.

Expectations by Canada Revenue Agency (CRA)

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.

  • i.e. for rental income earned in January, the tax must be remitted to CRA no later than February 15th.


The Non-Resident Tax To CRA

The non-resident must set up a non-resident account number by calling CRA.

  • 1-855-284-5946 (From anywhere in Canada & the United States)
  • 613-940-8499 (From outside of Canada & the United States)
CRA will provide the non-resident account number and instructions on how to make the deductions Details on making the remittance can be found through the following link

Failing to Remit The Non-Resident Tax

CRA may apply a penalty for a non-resident who fails to remit tax when:

  1. The non-resident deducts the tax but fails to remit.
  2. CRA receives the amount deducted past the due date.
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Popular Question

Below you'll find answers to the questions we get asked the most about Tax Return Filing.

"Non-Resident" is a person who is not Resident in Canada. The residential status of an individual in a given year determines whether the individual is Resident or Non-Resident for that given year.Thus, the residential status of an individual needs to be determined every year.