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Published: September 3, 2020

Non-residents of Canada are required to pay income tax in Canada on rental income. That tax is computed on a withholding basis as 25% of gross rents unless a s.116 election is filed and a T1NR is filed. A tax amnesty is available for a late filed s116 election.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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