Review your situation
We discuss your ownership, rental start date, existing property manager and filing history to identify the services you need.
CANADIAN RENTAL PROPERTY · NON-RESIDENT OWNERS
NR6 Preparation & Canadian Agent Services
Planning your Canadian rental tax arrangements from abroad? We help with NR6 preparation and review the agent, withholding and filing responsibilities that go with it.
Enquire about NR6 and agent supportMore than submitting a form.
An NR6 arrangement involves both the property owner and a Canadian agent. We help you understand the responsibilities, prepare the application and agree on the ongoing support before work begins.
Who should enquire about NR6 support?
Contact us if you are planning to rent out Canadian property while living abroad, reviewing an existing agent arrangement, or preparing for the next rental year. We also assist owners who already have an agent and need NR6 preparation or coordination with their rental return.
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
An arrangement built around your property.
Prepare the NR6 undertaking
We help organize the property information and estimated rental income and expenses needed for the application.
Confirm the Canadian agent arrangement
We discuss agent services and clarify how rent, withholding, remittances and records will be handled. Acceptance of an agent engagement follows a review of your circumstances and an agreed scope.
Plan ongoing reporting
We can include ongoing reporting and return preparation in the engagement. Read about Section 216 returns and rental tax reporting.
We confirm the services, required documents, and fee before work begins.
Understand the undertaking before signing.
The NR6 agent must be a Canadian resident to whom rent is paid or credited on your behalf. The agent can be liable for tax, penalties and interest if the owner does not meet the undertaking.
A separate NR6 is required each tax year. Submit it on or before the first day of the tax year, or when the first rental payment is due. Gross-income withholding continues until written CRA approval. Once approved, withholding is generally 25% of the rent available after rental expenses are paid, excluding capital cost allowance (CCA). This withholding calculation is separate from the final tax calculation on the return. The owner must file the Section 216 return even if the property makes a loss.
Start with the right information.
Have your property addresses, ownership details, expected rent and expense breakdown, rental start date, existing agent details and previous CRA correspondence ready for our review. Use the inquiry form for a brief description only; we will explain how to provide records.
How the work proceeds.
1. Review the proposed arrangement
Tell us who owns the property, who receives the rent, who manages it and whether an agent is already appointed. We review the rental estimates and any existing CRA correspondence.
2. Confirm the engagement
We agree which services are included: NR6 preparation, an agent engagement where accepted, remittance support, NR4 reporting or Section 216 return preparation. We clarify fees and responsibilities before work starts.
3. Prepare and follow up
We prepare the agreed NR6 work using the rental estimates and ownership information. We explain the signing steps, records to keep and how CRA correspondence will be handled.
4. Coordinate the rental year
We agree how rental statements and withholding records will be shared and how the annual return will be prepared. Changes to ownership, rent collection or the agent arrangement should be raised promptly.
Questions about NR6 and agent services.
Is NR6 the same as a Section 216 return?
No. NR6 is an undertaking connected to withholding during the rental year. The Section 216 return reports the rental results after year-end. We can discuss both as part of your engagement.
Can my property manager be the NR6 agent?
A property manager may qualify if they meet the CRA’s agent requirements and agree to the responsibilities. We can review your existing arrangement before suggesting a change.
Does NR6 approval eliminate my Canadian rental tax?
No. It changes the basis for withholding; it does not eliminate the year-end tax calculation or required filings.
Can you prepare NR6 if I already have an agent?
Yes. Let us know who currently handles your rental payments and remittances so we can define the preparation and coordination work.
Where can I download the official NR6 form?
The CRA provides the official NR6 form and instructions. If you want assistance with preparation or the agent arrangement, enquire below.
Does asking for a quote appoint you as my agent?
No. We review the arrangement before accepting an agent engagement. The agreed services, responsibilities and fee must be confirmed before the appointment begins.
Are NR4 reporting and the Section 216 return included?
They can be included, but are separate services. Your quote will identify the NR6, agent, remittance, NR4 and return preparation work covered. See our non-resident rental tax services.
What determines the fee?
The fee depends on the properties, owners, existing agent arrangement, available records and ongoing support required. We confirm the scope after an initial review.
Further reading: CRA NR6 undertaking and agent responsibilities (PDF).
CONTACT US
Plan your NR6
and agent arrangement.
Tell us when the rental starts, who currently collects rent, and whether you need NR6 preparation, an agent arrangement or annual return support.
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.