We can advise Non-Residents on Canadian tax reporting requirements and assist them in preparing Canadian tax filings in the following circumstances:

Disposing of Canadian Property

We can assist the non-resident vendor to meet Canadian tax compliance as follows:

  • Calculate the capital gain and withholding tax
  • Request a Certificate of Compliance T2062
  • File Canadian Income Tax return

If the non-resident vendor does not comply with Canadian tax legislation, the purchaser will be liable for a withholding tax – 25% to 50% of the sale proceeds.

Rental Income

  • Advise and calculate the withholding tax requirements
  • Annual NR4 tax filings for payments to non-residents
  • Annual NR6 filings for Optional Election to reduce the withholding tax

Contact the Non-Residents Services team:

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