Non‑Resident Tax Returns in Canada (NR4, NR6, T1‑NR)
Expert CPA services for Canadian non‑residents—accurate filings, withheld tax recovery, and full CRA compliance.
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AFFORDABLE Non‑Resident Tax Returns Filing
Navigating Canadian tax obligations as a non-resident can be complex, but Gondaliya CPA makes the process simple and reliable. Whether you earn rental income, capital gains, or dividends from Canadian sources, our CPA-led team helps non-residents file the correct tax returns with the CRA, ensuring accuracy, compliance, and minimized withholding taxes.
We provide personalized guidance for non-resident tax filing in Canada, helping you maximize eligible refunds, meet CRA deadlines, and avoid penalties. From preparing T1 and T2 non-resident returns to coordinating cross-border tax matters, our experienced accountants give you confidence that your Canadian tax obligations are handled efficiently and professionally.
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Non‑Resident Tax Returns Services
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Canadian Tax Filing for Non‑Residents
Our non-resident tax services help individuals and corporations earning income from Canadian sources, even if they live abroad. Whether it’s rental income, capital gains, dividends, or other investments, Gondaliya CPA ensures accurate filings with the CRA while minimizing withholding taxes. We assist clients across the U.S., Europe, Asia, and beyond, helping non-residents stay fully compliant with Canadian tax rules and deadlines.
Suitable for:
• Non-residents earning rental or investment income in Canada
• Former Canadian residents with ongoing tax obligations
• Corporations owned by non-residents
• Foreign shareholders or investors
• Executors managing estates with non-resident beneficiaries
T1‑NR Return
For non‑resident individuals reporting rental, pension, or business income.
NR4 & NR6 Filings
For non‑resident tax withholding, remittance, and income reporting.
Section 116 Certificates
Clearance for property sales and capital gains tax
Corporate Non‑Resident Return (T2)
For foreign‑owned corporations operating in Canada.
Avoid Penalties, Over‑Withholding, and Delays
Navigating CRA non‑resident rules can be complex, especially when managing property, multiple income sources, or cross-border obligations. Gondaliya CPA helps ensure your non-resident tax returns are prepared accurately from the start, minimizing penalties, maximizing deductions, and keeping you compliant with Canadian tax regulations.
Key issues we correct:
• Incorrect withholding or payer reporting on NR4/NR6 forms
• Late T1‑NR filings resulting in CRA penalties
• Missed Section 116 clearance for property sales
• Unclaimed deductions for rental or travel expenses
• Unused foreign tax credits and potential refunds
Our Non‑Resident Tax Services
Determine Non-Resident Tax Status
Confirm your residency for Canadian tax purposes to ensure proper filing.
T1‑NR Personal & Rental Returns
Prepare and file accurate individual and rental income returns for non-residents.
NR4 & NR6 Withholding Forms
Handle payer and recipient reporting to comply with CRA withholding rules.
Section 216 Rental Income Election
Elect to file under Section 216 for reduced taxes on Canadian rental income.
Section 116 Clearance Certificates
Ensure proper tax clearance for Canadian property sales by non-residents.
Recover Over-Withheld Taxes
Calculate and reclaim any excess tax withheld to maximize your refund.
Non-Resident Tax Returns in Canada
Non-resident tax return services for individuals with Canadian income or property — residency determination, T1-NR and rental returns, NR4 and NR6 withholding, the section 216 and 116 elections, and recovery of over-withheld tax, by a CPA at AFFORDABLE flat-fee pricing with no surprise fees.
Determine Non-Resident Tax Status
Confirm your residency for Canadian tax purposes to ensure proper filing. Your residency status decides how Canada taxes you, and it is a question of fact, not just where you live. We determine your status correctly, so you file on the right basis and are taxed only on what Canada can tax.
- We determine your residency for Canadian tax purposes by weighing your residential ties, since CRA decides residency on the facts rather than on days alone.
- We apply the treaty tie-breaker rules where you are resident in two countries, so a single country of residence is established and double taxation is avoided.
- We identify which Canadian income remains taxable as a non-resident, since Canada taxes a non-resident only on Canadian-source income.
- We prepare the residency determination request to CRA where your status needs to be confirmed formally.
- We determine your status at a cost-effective flat fee with transparent pricing.
T1-NR Personal & Rental Returns
Prepare and file accurate individual and rental income returns for non-residents. A non-resident's Canadian return follows its own rules for what is reported and what is claimed. We prepare it correctly, so your Canadian-source income is filed accurately and every available credit is applied.
- We prepare the non-resident T1 return reporting your Canadian-source income, applying the rules specific to a non-resident filer.
- We report Canadian rental income and claim the eligible expenses, so the property is taxed on its net income where you file a return.
- We handle the part-year return for the year you became or ceased to be a resident, so the two periods are reported correctly.
- We claim the credits a non-resident is entitled to, since these are restricted unless most of your income is Canadian-source.
- We prepare the returns affordably.
NR4 & NR6 Withholding Forms
Handle payer and recipient reporting to comply with CRA withholding rules. Canadian income paid to a non-resident triggers withholding and reporting on both sides. We handle the NR4 and NR6, so the payer's obligations are met and your withholding is set correctly from the start.
- We prepare the NR4 information return reporting amounts paid to a non-resident and the tax withheld, meeting the payer's annual reporting obligation.
- We file the NR6 undertaking so a non-resident landlord can have tax withheld on net rather than gross rental income through the year.
- We confirm the correct withholding rate, applying the treaty-reduced rate in place of the standard 25% where it applies.
- We coordinate the payer and recipient reporting, so both sides of the withholding match and reconcile.
- We handle the withholding forms with no surprise fees.
Section 216 Rental Income Election
Elect to file under Section 216 for reduced taxes on Canadian rental income. Without the election, a non-resident is taxed on gross rent; with it, on net. We file the section 216 return, so you are taxed on your actual rental profit and usually recover much of the tax withheld.
- We file the section 216 return so you are taxed on net rental income after expenses, instead of the flat 25% withheld on gross rent.
- We claim the rental expenses and capital cost allowance the election permits, so the taxable rental income reflects the property's real result.
- We meet the section 216 filing deadline, since the election must be filed within the required time to be accepted.
- We combine the section 216 election with an NR6 so the withholding is reduced through the year rather than recovered after it.
- We file the election at an affordable flat fee.
Section 116 Clearance Certificates
Ensure proper tax clearance for Canadian property sales by non-residents. When a non-resident sells Canadian property, section 116 governs the tax and the buyer's withholding. We obtain the clearance certificate, so the sale closes properly and the withholding is based on the gain, not the full price.
- We file the section 116 notification and obtain the clearance certificate, since a non-resident selling Canadian property must clear the disposition with CRA.
- We act before the buyer's 25% withholding on the gross sale price becomes payable, so the tax is based on the actual gain instead.
- We calculate the capital gain on the disposition, so the certificate reflects the correct tax and excess withholding is avoided.
- We file the subsequent non-resident return reporting the sale, so the disposition is fully and finally reported.
- We handle the clearance certificate affordably.
Recover Over-Withheld Taxes
Calculate and reclaim any excess tax withheld to maximize your refund. Non-resident withholding is often more than the actual tax owed, and the excess is recoverable only by filing. We calculate and reclaim it, so you recover the difference between what was withheld and what you truly owe.
- We calculate your actual Canadian tax and compare it to the amount withheld, so any excess is identified and recovered.
- We file the return that reclaims over-withheld tax on rental income, property sales, or other Canadian payments, turning withholding into a refund.
- We confirm the treaty rate was applied, since tax withheld at the full 25% where a lower treaty rate applied is recoverable.
- We file within the time limits, since the right to recover over-withheld non-resident tax expires if a return is filed too late.
- We recover the excess with no hourly billing.
SIMPLE PROCESS
How We Handle Your Non‑Resident Tax Returns Filing
At Gondaliya CPA, our tax accountants make tax filing straightforward and stress-free. Our streamlined 4-step process ensures accuracy, maximizes your refunds, and saves you valuable time. From initial consultation to final filing, we handle everything with professional expertise and personalized attention.
Initial Consultation
Review your income sources and determine your filing requirements.
Document Collection
Gather slips, property details, and payment records.
Tax Preparation
Prepare T1‑NR, NR4, or NR6 forms.
Electronic Tax Filing & Ongoing Support
File electronically or by mail to CRA.
Why Choose Gondaliya CPA for Non‑Resident Tax Returns
CPA-Led Expertise
Professional guidance from licensed CPAs specializing in non-resident tax filings.
Cross-Border Knowledge
Deep understanding of U.S., Canadian, and international tax obligations for non-residents.
Accurate & Compliant Filing
Ensure all returns, forms, and elections are prepared correctly to avoid penalties.
Maximized Refunds & Tax Savings
Strategically minimize withholding and claim eligible deductions and credits.
Official Partner
We believe in clear, upfront pricing so you know exactly what to expect.
Tax Preparation (Corporation): From $400
Tax Return Filing (Corporation): From $400
Accurate Tax Submission – Ensure compliance with CRA requirements
Tax Compliance Audit – FREE CRA audit support for our clients
Ready for affordable tax savings and clean books?
Serving Canadian Businesses with Non‑Resident Tax Returns
We assist Ontario-based businesses in Toronto, Mississauga, Brampton, North York, Etobicoke, Scarborough, Vaughan, Markham, Richmond Hill, Ottawa, and across Ontario with accurate and timely Non‑Resident Tax Returns filing. Non-resident tax return filing services are available in-person at our Toronto office and virtually for individuals and businesses across Ontario and Canada.
Toronto (ON)
55 Queen St E Ste 1205, Toronto, ON M5C 1R6, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Mississauga (ON)
2100 Camilla Rd #716, Mississauga, ON L5A 2J8
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Brampton (ON)
4 Starhill Crescent, Brampton, ON L6R 2P9, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Scarborough (ON)
24 Clementine Square, Scarborough, ON M1G 2V7, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Vaughan (ON)
19 Cabinet Crescent, Woodbridge, ON L4L 6H9, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Oshawa (ON)
210 Durham St, Oshawa, ON L1J 5R3, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Ottawa (ON)
2090 Neepawa Ave a314, Ottawa, ON K2A 3L6, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Etobicoke (ON)
60 Stevenson Rd #1601, Etobicoke, ON M9V 2B4, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Hamilton (ON)
70 Starling Dr, Hamilton, ON L9A 0C5, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Guelph (ON)
1155 Gordon St, Guelph, ON N1L 1S8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Windsor (ON)
4387 Guppy Ct, Windsor, ON N9G 2N8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
North York (ON)
150 Graydon Hall Dr #912, North York, ON M3A 3B2, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Industries We Serve With Our Non‑Resident Tax Returns Filing
Startups
Specialized startup tax & accounting
Healthcare
Specialized healthcare tax & accounting
Consultants
Specialized consulting tax & accounting
Small Businesses
Specialized small business tax & accounting
Restaurants
Specialized restaurant tax & accounting
Franchises
Specialized franchise tax & accounting
Self-Employed
Specialized self-employed tax & accounting
Manufacturing
Specialized manufacturing tax & accounting
Grocery Stores
Specialized grocery tax & accounting
Import & Export
Specialized import/export tax & accounting
Frequently Asked Non‑Resident Tax Returns Filing Questions
Who needs to file a non-resident tax return in Canada?
Non-residents earning Canadian-source income, such as rental income, capital gains, dividends, or business income, must file a T1‑NR return with the CRA. This ensures compliance and prevents penalties or withholding issues.
What is a T1‑NR return?
A T1‑NR is the Canadian personal income tax return for non-residents. It reports Canadian-source income and calculates taxes owed while allowing eligible deductions and credits.
Do I need to file if I only earn rental income in Canada?
Yes. Rental income from Canadian properties must be reported under Section 216 or through a T1‑NR, depending on whether you elect to pay tax on net income.
What are NR4 and NR6 forms?
NR4 forms report amounts paid to non-residents, such as dividends or rental income. NR6 forms allow non-residents to reduce withholding taxes by electing to have tax calculated on net rental income.
What is Section 116 clearance?
Section 116 applies to selling Canadian real estate by non-residents. Clearance certificates ensure CRA withholding obligations are settled and prevent delays in transferring property.
Can I claim deductions as a non-resident?
Yes. Expenses related to earning Canadian-source income, such as property management, mortgage interest, or travel costs, can reduce taxable income when properly documented.
How are foreign tax credits applied?
Non-residents can claim credits for taxes paid in other countries on Canadian-source income to avoid double taxation, following CRA guidelines and tax treaty provisions.
What are the deadlines for non-resident tax filing?
T1‑NR returns are generally due by June 30 of the following year, but tax owed must be paid by April 30. Property sales under Section 116 have separate withholding timelines.
How can Gondaliya CPA help non-residents?
Our CPA-led team handles T1‑NR, NR4/NR6, Section 216 elections, Section 116 clearance, withholding adjustments, and CRA correspondence to maximize refunds, minimize taxes, and ensure full compliance.
How do I schedule a consultation?
You can schedule a free consultation call directly through our website, or contact us via our Contact Us page, and our team will reach out to discuss your business needs.
Meet Your Lead Non-Resident Tax Filing Experts
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10 Smart Non-Resident Tax Return Strategies That Save Money
Confirm Your Non-Resident Status First
Before filing any non-resident tax return, confirm your residency status with CRA using the residential ties test — dwelling, spouse, dependants, and secondary ties like bank accounts and driver's licence. Filing as a non-resident when CRA considers you a resident means your worldwide income is taxable in Canada, creating massive reassessments with compound interest on unreported amounts.
File T1-NR to Claim Deductions
If CRA withheld 25% Part XIII tax on your Canadian income, filing a T1-NR non-resident tax return lets you report actual income and claim eligible deductions and credits — potentially recovering a significant portion of the withholding. Without filing a non-resident tax return, the 25% gross withholding becomes your final Canadian tax with no deductions applied.
Elect Section 216 for Rental Income
Filing a Section 216 election on your non-resident tax return lets you pay graduated Canadian tax rates on net rental income instead of 25% on gross rent. Deducting mortgage interest, property tax, insurance, and management fees on your non-resident rental return typically reduces your effective Canadian tax rate to under 10% — saving thousands compared to the default 25% withholding.
Obtain Section 116 Clearance Certificates
If you sell Canadian real property as a non-resident, your buyer must withhold 25% of the sale price unless you obtain a Section 116 clearance certificate from CRA before closing. Filing for Section 116 on your non-resident tax return limits withholding to 25% of the capital gain only — not the entire sale price — freeing up hundreds of thousands in sale proceeds at closing.
Apply Tax Treaty Reduced Rates
Canada has tax treaties with over 90 countries that reduce the standard 25% non-resident withholding tax on dividends, interest, royalties, and pensions. Your non-resident tax return must claim the correct treaty rate — for example, 15% on dividends under the Canada-US treaty instead of 25%. Applying the treaty rate on your non-resident return saves 10% or more on every payment received.
Recover Over-Withheld Canadian Tax
If your Canadian payer withheld 25% Part XIII tax but the applicable treaty rate or your actual tax on a non-resident tax return is lower, CRA refunds the difference. Many non-residents leave overpaid withholding tax unclaimed for years. Filing your non-resident tax return with accurate NR4 reconciliation is the only way to recover these excess amounts from CRA.
File NR6 to Reduce Monthly Withholding
Submit Form NR6 before the first rental payment of the year so your property manager withholds 25% on estimated net rental income instead of gross rent. Without an approved NR6, your non-resident withholding locks up cash unnecessarily each month. Coordinating NR6 with your annual non-resident tax return keeps funds available for property expenses and mortgage payments throughout the year.
Report All Canadian Income Sources
Your non-resident tax return must include every Canadian income source — rental, pension, RRSP withdrawals, capital gains, dividends, and employment income earned in Canada. Omitting a source triggers CRA matching against NR4 slips, T4A-NR slips, and Section 116 certificates, resulting in reassessment with penalties of 5% plus 1% per month on unreported non-resident income.
Claim Foreign Tax Credits Abroad
Canadian tax paid on your non-resident tax return is generally eligible as a foreign tax credit on your home country return — preventing double taxation. File and assess your non-resident Canadian return before your home country deadline so you have the exact CRA-assessed tax amount to claim. Missing this coordination means paying full tax in both countries on the same income.
File Your Non-Resident Return on Time
Your T1-NR non-resident tax return is due April 30 of the year following the income year, and Section 216 rental returns are due June 30. Late non-resident tax filing triggers a 5% penalty on unpaid tax plus 1% per month for up to 12 months — and for Section 216, CRA denies expense deductions entirely if you miss the deadline, taxing you on gross rental income.
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