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CHECKLIST · NON-RESIDENT RENTAL

NR6 checklist (non-resident rental income)

For non-residents of Canada who rent out property here. With an approved NR6, your agent withholds tax on your net rent instead of 25% of the gross. Give us these details and we'll prepare it for you.

How it works

  1. Fill in your details, any co-owners', and each property's estimated rent and expenses.
  2. Save the page as a PDF and email it to info@blueocean.tax.
  3. We prepare your NR6 for you and your agent to sign, and send it to the CRA.
Due: on or before January 1 of the tax year, or before the first rent payment is due. Approval can take several weeks, so send us your details early.

NR6 checklist (non-resident rental income)

About you (the non-resident owner)

Owner
If you used to live in Canada

Co-owners: leave blank if you own the property alone.

Co-owner 1
Address and contact
This NR6

Rental properties

Estimate the rent and expenses for the year ahead, for your share only. Don't include depreciation (capital cost allowance).

Property 1

Estimated rent and expenses for the year (your share)

Total expenses$0.00
Estimated net rental income$0.00
Tax your agent would withhold with an approved NR6 (25% of net)$0.00

Your totals

An estimate only. The CRA approves the final figures on your NR6.

Gross rent, all properties$0.00
Total expenses, all properties$0.00
Estimated net rental income$0.00
Estimated tax withheld for the year with an approved NR6 (25% of net)$0.00
Without an NR6 (25% of gross rent)$0.00

Good to know

  • The NR6 is due on or before January 1 of the tax year, or before the first rent payment is due. You file a new one every year.
  • Until the CRA approves your NR6 in writing, your agent must keep withholding 25% of the gross rent.
  • Once it's approved, your agent withholds 25% of the estimated net rent instead, and sends it to the CRA by the 15th of the next month.
  • With an approved NR6, you must file a section 216 return by June 30 of the following year, even if you owe no tax. The CRA doesn't process late section 216 returns: it assesses 25% of the gross rent, plus penalties and interest.
  • Your agent must be a resident of Canada who collects the rent for you, such as a property manager, and signs the NR6 too.
  • Don't include depreciation (capital cost allowance) in your NR6 estimate. You claim it on your section 216 return.
  • If you own the property with others, each non-resident owner reports only their own share.

Anything else?

* Required

When you're done: save this page as a PDF and email it to info@blueocean.tax as an attachment. Thank you.

"Save as PDF" opens your browser's print window. Choose "Save as PDF" as the printer. Nothing on this page is sent anywhere until you email it.

Questions while you fill it in? Call us.

info@blueocean.tax

Free Consultation 416-828-7462