{"id":6190,"date":"2021-03-05T08:06:00","date_gmt":"2021-03-05T13:06:00","guid":{"rendered":"https:\/\/www.effisca.com\/rental-income-of-non-residents-of-canada\/"},"modified":"2021-10-20T10:40:28","modified_gmt":"2021-10-20T14:40:28","slug":"rental-income-of-non-residents-of-canada","status":"publish","type":"post","link":"https:\/\/www.effisca.com\/en\/rental-income-of-non-residents-of-canada\/","title":{"rendered":"Rental income of non-residents of Canada"},"content":{"rendered":"\n<p><p><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">As a non-resident of Canada, passive income (dividends, interest, rentals, etc.) paid or credited to you are generally subject to 25% withholding tax (Part XIII tax). This withholding represents your tax liability to Canada for such income. This could nevertheless be reduced by the <\/span><a href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/in-force.html\" data-mce-href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/in-force.html\"><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">tax treaties<\/span><\/a><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\"> in force.<\/span><\/p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><h2><b>Tax obligations<\/b><\/h2><\/h2>\n\n\n\n<p>No Canadian income tax return is required when these amounts are paid to you. However, for rental income from a property located in Canada, you have the option of declaring this income in a &#8220;Income tax return for the election provided for in section 216&#8221; of the Income Tax Act. . In making this choice, be aware that your rental income will be taxable as if you were a resident of Canada, that is to say by following the progressive tax schedules. In addition, it will rather be the net rental income (income after expenses) that will be subject to tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><h2><b>Reporting requirements<\/b><\/h2><\/h2>\n\n\n\n<p>By making the election provided for in article 216, the return must be filed no later than two years following the end of the year in which you earned the rental income (December 31, 2021 for rental income relating to 2019 ).<\/p>\n\n\n\n<p><p><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">The deadline will be shortened if you complete Form NR6, <\/span><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/nr6.html\" data-mce-href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/nr6.html\"><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or receiving Timber Royalty<\/span><\/a><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\"> to request that the 25% withholding tax otherwise applicable are made on the net rental income and not gross. This form must be produced annually before January 1 or before the first rental payment.<\/span><\/p><\/p>\n\n\n\n<p>In order for it to be accepted by the Canadian tax authorities, you must have a Canadian agent (a person resident in Canada) who will be responsible for collecting the withholding tax. Withholding taxes must be remitted no later than the 15th day of the month following the payment (February 15 for a payment received in January, for example). It should be noted that any withholding overpaid will be refunded with the section 216 declaration (whether or not you opt for NR6), during the final tax calculation.<\/p>\n\n\n\n<p><p><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">Finally, regardless of the option chosen, a form NR4, <\/span><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/t4061.html\" data-mce-href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/t4061.html\"><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\">Non-resident tax withholding, remitting and reporting<\/span><\/a><span style=\"font-weight: 400;\" data-mce-style=\"font-weight: 400;\"> must be prepared annually no later than March 31 (March 31, 2021 for income earned in 2020, for example) and will report gross income earned and non-resident tax withheld.<\/span><\/p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><h2><b>To know more<\/b><\/h2><\/h2>\n\n\n\n<p>If you would like to know more, do not hesitate to make an appointment with one of our tax experts or to drop your file on our virtual platform. We are used to dealing with this type of situation and have the expertise to assist you!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As a non-resident of Canada, your rental income is subject to 25% withholding tax. Find out about your tax obligations in this area.<\/p>\n","protected":false},"author":5,"featured_media":6188,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[70],"tags":[41,46,200,201,202,257],"class_list":["post-6190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-tax","tag-individual","tag-canadian-tax","tag-rental-income-en","tag-non-residents-of-canada-en","tag-real-estate-tax-en","tag-fiscalite-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rental income of non-residents of Canada | Effisca<\/title>\n<meta name=\"description\" content=\"As a non-resident of Canada, your rental income is subject to 25% withholding tax. 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Fisc., EA","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.effisca.com\/wp-content\/litespeed\/avatar\/cafaaeca2d221a4dd49ba965325bb350.jpg?ver=1777405239","url":"https:\/\/www.effisca.com\/wp-content\/litespeed\/avatar\/cafaaeca2d221a4dd49ba965325bb350.jpg?ver=1777405239","contentUrl":"https:\/\/www.effisca.com\/wp-content\/litespeed\/avatar\/cafaaeca2d221a4dd49ba965325bb350.jpg?ver=1777405239","caption":"Olivier Custeau, Fiscaliste, B.A.A., M. Fisc., EA"},"description":"D\u00e9tenteur d\u2019un baccalaur\u00e9at en administration des affaires (B.A.A.) de l\u2019Universit\u00e9 Laval et d\u2019une ma\u00eetrise en fiscalit\u00e9 (M. Fisc.) de l\u2019Universit\u00e9 de Sherbrooke, Olivier a d\u00e9velopp\u00e9 une expertise en fiscalit\u00e9 am\u00e9ricaine et internationale en travaillant au sein d\u2019un cabinet renomm\u00e9. Au fil des ans, il a d\u00e9velopp\u00e9 un int\u00e9r\u00eat marqu\u00e9 pour la fiscalit\u00e9 am\u00e9ricaine. D\u2019ailleurs, il a obtenu 2019 le statut de Enrolled Agent, soit le plus haut niveau qu\u2019un professionnel peut atteindre pour repr\u00e9senter ses clients aupr\u00e8s de l\u2019Internal Revenue Service (IRS). Reconnu pour son approche rigoureuse, dynamique et humaine, Olivier est un atout pour l\u2019\u00e9quipe.","url":"https:\/\/www.effisca.com\/en\/author\/olivier-custeau\/"}]}},"_links":{"self":[{"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/posts\/6190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/comments?post=6190"}],"version-history":[{"count":18,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/posts\/6190\/revisions"}],"predecessor-version":[{"id":6525,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/posts\/6190\/revisions\/6525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/media\/6188"}],"wp:attachment":[{"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/media?parent=6190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/categories?post=6190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.effisca.com\/en\/wp-json\/wp\/v2\/tags?post=6190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}