Section 216 rental tax returns
We prepare your return using your rental records and review the income, expenses and withholding reported. A Section 216 election calculates tax on net Canadian rental income and may refund excess withholding.
SECTION 216 · WITHHOLDING · NR4
Canadian Non-Resident Rental Tax Returns
Own a Canadian rental property while living abroad? Get help with Section 216 returns, NR6 applications, rental tax withholding and NR4 reporting. Based in Vancouver BC, we work with owners of Canadian property who live in the United States and other countries.
Request a rental tax filing quoteA clear plan for your Canadian rental income.
Whether you recently left Canada, bought a rental property from abroad, or need help with an existing rental, we can review what has been filed and identify the work ahead. Tell us about your property, country of residence and current agent.
Who this rental tax service is for.
We help owners who have left Canada and rent out their former home, non-residents who own Canadian investment properties, and owners with jointly held or multiple rentals. We can work with you and your existing property manager to identify which tax tasks still need attention.
Usama Chaudhry, CPA, has worked in cross-border tax since 2013. Based in Vancouver BC, CUC Cross Border CPA works with clients across Canada and abroad.
HOW WE CAN HELP
Support throughout the rental year.
NR6 preparation and agent services
Planning ahead for the next rental year? We can review your NR6 needs and discuss the Canadian agent arrangement. Explore NR6 and agent services.
Withholding, remitting and NR4 reporting
We help you organize the ongoing work, reconcile remittances and prepare annual reporting. We agree who will handle each responsibility with you and your agent.
Selling Canadian real estate
We also assist with clearance certificate applications for non-resident sellers. Contact us before closing so we can discuss the sale, your rental history and related return preparation.
We confirm the services, required documents, and fee before work begins.
How the filings fit together.
Non-resident rental withholding is generally 25% of gross rent paid or credited to you. Remittances are due by the 15th of the following month. NR4 reporting records the rental income and withholding. A Section 216 return is a separate income tax filing.
Written NR6 approval permits withholding on net rental income and requires a Section 216 return. For individuals with an approved NR6, the return is generally due June 30 of the following year, but any tax balance is due April 30. A sale that creates recapture of previously claimed capital cost allowance (CCA) brings the filing deadline forward to April 30 as well. We confirm the deadlines and any weekend or holiday adjustments for your year.
What to prepare for our review.
Gather your rental income and expense summaries, ownership details, prior returns, NR4 slips, remittance records and any CRA letters or NR6 approval. Let us know when you left Canada or first started renting the property.
Start with a general inquiry below. We will explain how to provide your records after discussing the engagement.
How the work proceeds.
1. Review the property and filing history
Tell us the property address, ownership shares, country of residence and rental start date. We review prior returns, NR6 approval, remittances and any CRA correspondence.
2. Agree who handles each task
We identify the Section 216 return preparation, NR4 reporting, remittance support and NR6 work you need. Your engagement sets out the services and the responsibilities of the owner, agent and property manager.
3. Prepare and reconcile the records
We review rental income and expense records and reconcile the withholding information available. We follow up on missing records before completing the agreed return and reporting work.
4. Review results and upcoming work
We explain the return, any balance or expected refund, and the next filing steps. If the next rental year or a property sale needs separate work, we discuss it with you in advance.
Non-resident rental tax questions.
Do I need help if a property manager already collects rent?
Tell us what your manager handles and what records they provide. We can coordinate the tax work with that arrangement and identify any gaps in return preparation, remittances or reporting.
Does a Section 216 return guarantee a refund?
No. The result depends on your rental income, deductible expenses and tax already withheld. We review your records before determining your position.
Can you help with missed filings or remittances?
Yes. Tell us which years are involved and whether the CRA has contacted you. We can assess the filing history and available next steps; late filings can affect eligibility and create tax, interest or penalties.
Can you help with jointly owned or multiple properties?
Yes. Tell us who owns each property, the ownership shares and each owner’s country of residence so we can scope the work.
What will the service cost?
The fee depends on the properties, tax years, records available and services required. We confirm the scope and fee before beginning.
Can you prepare only my Section 216 return?
Yes. If an agent already handles withholding and NR4 reporting, we can scope return preparation separately. We will ask for the relevant slips, remittance records and rental details.
What if I have just left Canada and rented out my home?
Tell us your departure and rental start dates. We can discuss the departure review alongside the rental work. Start with our guide to renting out your home after leaving Canada.
Do I have to replace my property manager to work with you?
No. We first review the services your manager provides and agree how the tax work will fit around that arrangement.
Tax guidance: CRA guide to electing under Section 216.
CONTACT US
Get help with your
Section 216 return.
Tell us where you live, how many Canadian rental properties you own, which years need attention and whether you already have an agent.
CUC Cross Border CPA
info@cpacuc.com
Based in Vancouver BCServing all of Canada and the United States
Send your inquiry here and include your email address so we can get back to you.