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Rental income and non-resident tax

This section offers information for non-residents who receive rental income from real property in Canada.

Topics about Rental income and non-resident tax

Filing and reporting requirements
The withholding of non-resident tax, the reporting of amounts, the election under Section 216, and the filing of Form NR6.
Important reminder about Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty
Section 216 Late-Filing Policy
General information about the section 216 late-filing policy.

Forms and publications

Related topics

Date Modified: 2010-01-28

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