Best CPAs for Non-Resident Rental Income Tax Returns (Section 216) in Toronto
Non-residents who own Canadian rental property rely on accurate Section 216 tax accounting to report rental income correctly, recover excess withholding tax, claim every legitimate rental expense, file the NR6 undertaking on time, and stay compliant with the 25% non-resident withholding rules rather than overpaying tax or facing CRA problems from across a border. Whether you are a Canadian living abroad renting out a former home, a foreign investor holding a Toronto condo, or a non-resident with several rental units, professional Section 216 tax accounting combines correct NR4 and withholding reconciliation, accurate rental income and expense reporting, proper CCA decisions, timely NR6 filing, and disciplined planning that keeps non-resident owners compliant and recovers tax they are entitled to. The best Toronto CPAs for non-resident rental returns combine deep Section 216 and non-resident withholding knowledge, complete rental expense and CCA optimization, accurate NR4 and NR6 handling, smart withholding and remittance planning, sound advice on agents and undertakings, modern software integration (QuickBooks, Xero, TaxCycle), responsive cross-border advisory communication, transparent pricing without surprises, and a genuine commitment to keeping non-resident owners compliant and tax-efficient. This guide highlights the top 7 Section 216 tax accounting providers in Toronto based on non-resident expertise, expense and CCA optimization, withholding and NR6 handling, software proficiency, advisory responsiveness, pricing transparency, and a proven record of helping non-resident owners stay compliant and minimize tax. Each provider has been evaluated to help non-resident property owners find the right tax partner for their needs and budget.
Table of Content
| Section | Jump to |
| Section 216 Return Costs in Toronto | ↓ |
| Selection Criteria | ↓ |
| Top 7 Section 216 CPAs | ↓ |
| Comparison Table | ↓ |
| Non-Resident Rental Guide | ↓ |
| How to Choose | ↓ |
| FAQ | ↓ |
| Final Thoughts | ↓ |
How much do non-resident rental income returns (Section 216) cost in Toronto?
| Non-Resident Rental Service | Typical Annual Cost (HST included) |
|---|---|
| Section 216 Return (Single Property) | CAD 452 |
| Section 216 Return (Multiple Properties) | CAD 791 |
| NR6 Undertaking Filing | CAD 339 |
| NR4 Slip & Summary Preparation | CAD 339 |
| Non-Resident Withholding & Remittance Setup | CAD 452 |
| Rental Bookkeeping (Non-Resident Owner) | CAD 1,695 |
| CRA Review / Compliance Support | CAD 1,130 |
| Full Non-Resident Package (NR6 + NR4 + Section 216) | CAD 1,356 |
Toronto non-resident rental return costs vary based on the number of properties, whether an NR6 undertaking and NR4 slips are involved, withholding and remittance complexity, bookkeeping volume, and the level of CRA correspondence. A single-property Section 216 return is the most affordable, while a full package combining the NR6 undertaking, NR4 slips, and the Section 216 return costs the most. Boutique Toronto CPA firms typically charge less than large national firms while offering more direct partner attention. When comparing costs, please focus on the same scope and property count for an apples-to-apples comparison, and confirm what is included, such as the NR6, NR4, expense review, and CRA filing. All amounts shown include HST and are quoted on an annual basis.
How we selected the best non-resident rental CPAs in Toronto
The top Section 216 tax accounting providers in Toronto who made this list were selected based on these criteria:
- Section 216 Expertise – Deep knowledge of electing under Section 216 to report rental income on a net basis, the filing deadlines, and the rules specific to non-resident owners rather than resident landlords. •
- Withholding & NR4 Handling – Correct application of the 25% non-resident withholding, accurate NR4 slips, and clean reconciliation of tax withheld and remitted to the CRA. •
- NR6 & Expense Optimization – Timely NR6 undertakings so withholding applies to net rather than gross rent, with full and correct rental expense and CCA claims. •
- Software Integration – Expertise with QuickBooks, Xero, and TaxCycle, with clean data flow from the rental books straight into the Section 216 return. •
- Cross-Border Responsiveness – Quick answers across time zones on withholding, NR6 timing, and remittance questions, with a genuine advisory relationship rather than a once-a-year filing. •
The Top 7 CPAs for Non-Resident Rental Income Tax Returns (Section 216) in Toronto
- Section 216 Rental Return Preparation
- NR6 Undertaking Filing
- NR4 Slip & Summary Preparation
- Non-Resident Withholding & Remittance Setup
- Rental Expense & CCA Optimization
- Non-Resident Rental Bookkeeping
- Agent & Undertaking Guidance
- QuickBooks / Xero Data Integration
- CRA Review & Compliance Support
- Year-End Tax Planning Reviews
| Section 216 Expertise | ★★★★★ (5/5) |
| Withholding & NR4 Handling | ★★★★★ (5/5) |
| NR6 & Expense Optimization | ★★★★★ (5/5) |
| Software Integration Expertise | ★★★★★ (5/5) |
| Cross-Border Responsiveness | ★★★★★ (5/5) |
Gondaliya CPA is recognized as Toronto's most trusted CPA for non-resident rental income tax returns under Section 216. With 1300+ 5-star Google reviews, deep Section 216 expertise, accurate withholding and NR4 handling, timely NR6 undertakings, full rental expense and CCA optimization, comprehensive QuickBooks and Xero integration, transparent flat-fee pricing, extended hours (9 AM to 8:30 PM daily), and a genuine cross-border advisory commitment, the firm delivers non-resident filings owners can rely on, combined with affordability and accessibility. As Canada's most AFFORDABLE CPA firm with a 100% GTA-based team and no outsourcing, the firm offers fixed flat-fee pricing, a 30-day money-back guarantee (2026 services only), and a 60-day fees-matching policy like Fresco.
Clients value the firm's accurate Section 216 returns tied to real rental activity, correct 25% withholding and NR4 reconciliation, timely NR6 undertakings that reduce withholding to net rent, full and correct expense and CCA claims, clean integration between the books and the return, responsive communication across time zones, transparent pricing with no surprise fees, extended availability for urgent withholding and deadline questions, and a genuine partnership approach that treats each non-resident owner's tax position as its own responsibility.
What Makes Them Stand Out: One of the most knowledgeable Toronto Section 216 CPAs, accurate withholding and NR4 handling, timely NR6 undertakings, full expense and CCA optimization, comprehensive software integration (QuickBooks, Xero, TaxCycle), transparent flat-fee pricing, rapid cross-border responsiveness, extended hours (9 AM to 8:30 PM), 600+ 5-star reviews, compliant filings, and small-owner accessibility.
Best For: Canadians living abroad renting out a Canadian home, foreign investors holding Toronto rental property, non-residents with multiple rental units, owners wanting NR6 to reduce withholding, and non-resident owners who want a CPA they can reach across time zones.
Pros
- Deep Section 216 expertise
- Accurate withholding & NR4 handling
- Timely NR6 undertakings
- Full expense & CCA optimization
- Transparent flat pricing
- Extended hours (9 AM to 8:30 PM)
- 1300+ 5-star reviews
- Cross-border responsiveness
Cons
- Focuses primarily on small-to-mid sized business needs
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- NR6 Undertaking Filing
- Cross-Border Tax Planning
- Rental Bookkeeping Support
- Business Advisory
| Section 216 Expertise | ★★★★★ (5/5) |
| Withholding & NR4 Handling | ★★★★☆ (4/5) |
| NR6 & Expense Optimization | ★★★★☆ (4/5) |
| Software Integration Expertise | ★★★★★ (5/5) |
| Cross-Border Responsiveness | ★★★★☆ (4/5) |
MNP LLP is one of the largest accounting and business advisory firms in Canada, with more than 120 offices nationwide and a large Toronto practice. Their cross-border and private enterprise teams handle Section 216 returns, NR4 and withholding compliance, and NR6 undertakings alongside full advisory services.
MNP brings national scale, strong cross-border depth, and broad experience with non-resident owners. Pricing is higher than boutique providers and responsiveness can be slower for smaller clients during filing season. Better suited for established investors and owners with larger portfolios than the smallest single-property files seeking the lowest fees.
What Makes Them Stand Out: National presence, deep cross-border benches, strong compliance capability, broad non-resident experience, and full-service advisory support.
Best For: Established non-resident investors, owners with larger portfolios, clients wanting Section 216 bundled with cross-border planning, and those needing a national firm with local Toronto presence.
Pros
- National scale & resources
- Strong cross-border depth
- Broad non-resident experience
- Full-service capability
- NR6 & withholding expertise
Cons
- Higher pricing than boutique firms
- Slower turnaround for small clients
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- Managed Accounting Services
- NR6 Undertaking Filing
- Cross-Border Tax Consulting
- U.S. & International Tax
| Section 216 Expertise | ★★★★☆ (4/5) |
| Withholding & NR4 Handling | ★★★★☆ (4/5) |
| NR6 & Expense Optimization | ★★★★☆ (4/5) |
| Software Integration Expertise | ★★★★☆ (4/5) |
| Cross-Border Responsiveness | ★★★★☆ (4/5) |
RSM Canada is the Canadian member firm of RSM International, focused on the middle market. Through an integrated model with RSM US, the firm offers Section 216 returns, NR4 and withholding compliance, managed accounting, and cross-border advice to non-resident owners and investors.
RSM brings middle-market focus and strong cross-border capability. Pricing reflects a large international firm and small files may receive less attention. Better suited for investors with U.S. or international ties and larger non-resident portfolios.
What Makes Them Stand Out: Middle-market specialization, managed accounting, cross-border depth, U.S. and international tax, and global network reach.
Best For: Non-resident investors with U.S. or international ties, owners with larger portfolios, and clients wanting Section 216 alongside managed accounting.
Pros
- Middle-market focus
- Strong cross-border capability
- Managed accounting
- U.S. & international tax
- Global network reach
Cons
- Higher pricing for small clients
- Less attention for small files
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- NR6 Undertaking Filing
- Rental Bookkeeping & Accounting
- Cross-Border Tax Advisory
| Section 216 Expertise | ★★★★☆ (4/5) |
| Withholding & NR4 Handling | ★★★★☆ (4/5) |
| NR6 & Expense Optimization | ★★★★☆ (4/5) |
| Software Integration Expertise | ★★★★☆ (4/5) |
| Cross-Border Responsiveness | ★★★☆☆ (3/5) |
BDO Canada is a large national firm offering Section 216 returns, NR4 and withholding compliance, and NR6 undertakings across a wide range of clients. The firm brings significant resources, national coverage, and strong cross-border capability for non-resident owners and investors.
BDO brings enterprise resources and full-service capability. Pricing is higher and responsiveness can be limited for small clients across time zones. Better suited for established investors and larger portfolios than the smallest single-property files.
What Makes Them Stand Out: National presence, enterprise capability, cross-border depth, and large firm resources.
Best For: Established non-resident investors, owners with larger portfolios, multi-property holders, and clients needing enterprise-scale cross-border support.
Pros
- Enterprise capability
- National presence
- Cross-border depth
- Large firm resources
Cons
- Expensive for small owners
- Limited responsiveness for small files
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- NR6 Undertaking Filing
- Cross-Border Advisory
- Rental Bookkeeping Support
| Section 216 Expertise | ★★★★☆ (4/5) |
| Withholding & NR4 Handling | ★★★☆☆ (3/5) |
| NR6 & Expense Optimization | ★★★☆☆ (3/5) |
| Software Integration Expertise | ★★★☆☆ (3/5) |
| Cross-Border Responsiveness | ★★★☆☆ (3/5) |
Doane Grant Thornton (formerly Grant Thornton LLP Canada) is a leading Canadian accounting and business advisory firm with national coverage and a strong private enterprise practice. They offer Section 216 returns, NR4 and withholding compliance, and NR6 undertakings to non-resident owners and investors.
Doane Grant Thornton brings national coverage and cross-border expertise. Pricing reflects a large firm and turnaround can extend during filing season. Better suited for established investors and larger portfolios than the smallest single-property files.
What Makes Them Stand Out: National coverage, private enterprise focus, full-service cross-border support, and a long Canadian track record.
Best For: Established non-resident investors, larger portfolios, clients wanting Section 216 bundled with advisory, and organizations needing national reach.
Pros
- National coverage
- Private enterprise focus
- Full-service cross-border support
- Long track record
- NR6 capability
Cons
- Higher pricing than boutique firms
- Slower turnaround at peak season
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- NR6 Undertaking Filing
- Corporate Finance
- Rental Bookkeeping Support
- Advisory Services
| Section 216 Expertise | ★★★☆☆ (3/5) |
| Withholding & NR4 Handling | ★★★☆☆ (3/5) |
| NR6 & Expense Optimization | ★★★☆☆ (3/5) |
| Software Integration Expertise | ★★★☆☆ (3/5) |
| Cross-Border Responsiveness | ★★★☆☆ (3/5) |
Baker Tilly WM is an independent audit, tax, and advisory firm with offices in Toronto and Vancouver and membership in Baker Tilly International. They offer Section 216 returns, NR4 and withholding compliance, and NR6 undertakings with a boutique, relationship-driven approach.
Baker Tilly WM brings boutique service with global network access. Pricing sits below the largest national firms but above the most affordable boutiques, and non-resident rental work is part of a broader service mix rather than a core specialty. Better suited for investors with broader advisory needs than the smallest single-property files.
What Makes Them Stand Out: Boutique service model, global network reach, tax and corporate finance depth, and full-service support.
Best For: Non-resident investors wanting boutique service with international reach, owners with broader advisory needs, and clients needing Section 216 alongside wider tax work.
Pros
- Boutique relationship service
- Global network access
- Tax & corporate finance depth
- Full-service support
- Responsive partners
Cons
- Non-resident rental not a core specialty
- Pricing above affordable boutiques
- Section 216 & Non-Resident Tax
- NR4 & Withholding Compliance
- NR6 Undertaking Filing
- Outsourced Finance & Bookkeeping
- Corporate Finance
- Advisory Services
| Section 216 Expertise | ★★★☆☆ (3/5) |
| Withholding & NR4 Handling | ★★★☆☆ (3/5) |
| NR6 & Expense Optimization | ★★★☆☆ (3/5) |
| Software Integration Expertise | ★★★☆☆ (3/5) |
| Cross-Border Responsiveness | ★★☆☆☆ (2/5) |
PKF Antares is a partner-led boutique firm of Chartered Professional Accountants delivering outsourced finance, tax, non-resident compliance, and advisory services. With a head office in Calgary and offices in Toronto and Bermuda, they are a member of PKF Global with reach across 150 countries.
PKF Antares brings senior-level, partner-led attention and outsourced finance capability. Non-resident rental work is part of a broader outsourced finance offering rather than a dedicated specialty, and the Toronto-area office operates from Mississauga rather than the downtown core. Better suited for fast-growing investors in specialized sectors than those wanting a downtown Toronto address.
What Makes Them Stand Out: Partner-led engagements, global PKF network, outsourced finance capability, and sector depth.
Best For: Fast-growing non-resident investors, owners in specialized sectors, and clients wanting direct partner access with global reach.
Pros
- Partner-led engagements
- Global PKF network
- Outsourced finance capability
- Sector specialization
- Direct partner access
Cons
- Non-resident rental not a dedicated specialty
- Toronto office is in Mississauga
Comparison Table of Toronto Non-Resident Rental CPAs
| Provider | Best For | Key Strength | Toronto Location |
|---|---|---|---|
| Gondaliya CPA | Single & multi-property non-resident owners | Section 216, NR6 & affordability | 168 Simcoe St, Unit 1118 |
| MNP LLP | Established investors & portfolios | National scale & cross-border depth | 1 Adelaide St E, Suite 1900 |
| RSM Canada | U.S. & international ties | Managed accounting & cross-border | 11 King St W, Suite 700 |
| BDO Canada | Established investors & portfolios | Cross-border depth | 20 Wellington St E, Suite 500 |
| Doane Grant Thornton | Established non-resident investors | National coverage & track record | 200 King St W, 20th Floor |
| Baker Tilly WM | Investors with broader advisory needs | Boutique service & global reach | 401 Bay St, Suite 1500 |
| PKF Antares | Fast-growing non-resident investors | Partner-led & global PKF network | 2800 Skymark Ave, Mississauga |
Non-Resident Rental Tax Guide for Toronto Property Owners
A clear understanding of Section 216 and the non-resident withholding rules is one of the most useful tools a non-resident property owner can hold. Knowing the essentials helps you choose the right CPA and get real value from the engagement:
Core Filing Types
- Section 216 Return – The elective return that lets a non-resident report Canadian rental income on a net basis and pay tax at graduated rates instead of flat withholding on gross rent.
- NR4 Slip – The slip reporting rental income paid or credited to the non-resident and the non-resident tax withheld, filed with an NR4 Summary.
- NR6 Undertaking – The form the owner and agent file so withholding applies to net rental income rather than gross rent during the year.
- 25% Withholding – The default non-resident tax on gross Canadian rent that the payer or agent must withhold and remit unless an NR6 is approved.
- Agent Remittances – The monthly remittances of withheld tax to the CRA that a Canadian agent makes on the non-resident owner's behalf.
- Year-End Planning – A pre-filing review to confirm the NR6, reconcile withholding, and decide on expenses and CCA.
Gross Withholding vs Section 216 Election
- Gross Withholding – Without an election, 25% of gross rent is withheld and remitted, with no deduction for expenses, which often overstates the true tax.
- Section 216 Election – Filing under Section 216 reports rent net of expenses at graduated rates, frequently producing a refund of over-withheld tax.
- Selection Tip: Please file the NR6 before the year and the Section 216 return after, since together they reduce withholding to net rent and recover excess tax. A CPA manages both.
Software & Tools Selection
- QuickBooks Online – Tracks rental income and expenses for the property and feeds clean data into the Section 216 return.
- Xero – Cloud-based with strong reporting, useful for owners managing the property from abroad.
- TaxCycle – Professional Canadian tax software your CPA uses to prepare and file the Section 216 return, NR4, and NR6 accurately.
- Receipt & Document Apps – Tools that capture rental receipts and records so expense and CCA claims hold up under CRA review.
- Selection Tip: Please choose tools your CPA uses so rental income and expenses flow in cleanly and the return is prepared without manual rework.
Non-Resident Rental Best Practices
- File the NR6 Early – Submit the NR6 undertaking before the year so withholding applies to net rent rather than gross from the start.
- Use a Canadian Agent – A Canadian resident agent handles monthly remittances and NR4 reporting, which is required for NR6 approval.
- Track Every Expense – Capture property tax, mortgage interest, repairs, insurance, and management fees through the year to support the net rental claim.
- Mind the CCA Decision – Please weigh claiming capital cost allowance carefully, since it lowers current tax but can create recapture on a future sale. A CPA advises on the trade-off.
- Meet the Section 216 Deadline – The election generally must be filed within two years of year-end, or six months with an approved NR6, so file on time to keep the election.
How to Choose Your Toronto Non-Resident Rental CPA
- Define Your Needs – Decide whether you need a Section 216 return only, NR6 and NR4 handling, rental bookkeeping, or a full package, and how many properties you own.
- Get 2-3 Quotes – Compare annual costs for the same scope and property count, the services included, and the tools they use. Please ensure an apples-to-apples comparison.
- Verify Section 216 Experience – Ask how often they file Section 216 returns and handle NR6 and NR4. Specific non-resident experience matters more than general tax knowledge.
- Ask About Withholding Clearly – Confirm they manage the 25% withholding, NR6 approval, and agent remittances rather than only preparing the year-end return.
- Test Responsiveness – Ask a withholding or NR6 question during the consultation. A clear, knowledgeable answer indicates a real advisory partner, while a vague answer is a concern.
- Check References – Please request one or two current non-resident owner references and ask about expense quality, withholding accuracy, responsiveness, and overall satisfaction.
- Confirm Cross-Border Handling – Ask whether they work comfortably across time zones and coordinate with agents, since this is where non-resident owners often get stuck.
- Understand Service Scope Clearly – Confirm what is included, such as the NR6, NR4, the Section 216 return, an expense review, and CRA filing, and what costs extra.
- Evaluate Communication Style – Do they explain your withholding and election position clearly or hide behind jargon? Communication quality matters for a year-round relationship.
- Trust Your Instinct – The best non-resident relationship is with a CPA who knows Section 216, manages withholding and the NR6, and is reachable across borders when you need an answer.
Frequently Asked Questions About Non-Resident Rental Income Returns
Final Thoughts
Non-residents who own Canadian rental property rely on accurate Section 216 tax accounting to report rental income correctly, recover excess withholding, claim every legitimate expense, and meet the NR6 and filing deadlines rather than overpaying tax from across a border. The difference between a CPA who knows Section 216 and a generic filing is often substantial: a strong accountant manages the 25% withholding, files the NR6 to reduce it to net rent, claims every deduction the rules allow, advises on the CCA trade-off, and recovers over-withheld tax through the Section 216 return. Whether you are a Canadian living abroad, a foreign investor, or a multi-property owner, professional non-resident rental accounting delivers value through compliance, tax recovery, and confident planning.
The best Toronto non-resident rental relationships combine deep Section 216 expertise, accurate withholding and NR4 handling, timely NR6 undertakings, full expense and CCA optimization, clean software integration, sound cross-border advice, transparent pricing, and a genuine advisory commitment to keeping you compliant and tax-efficient. A good accountant routinely pays for themselves by recovering over-withheld tax and keeping you onside with the CRA.
Please invest in professional non-resident rental accounting that combines expertise with accessibility. The right CPA gives you a Section 216 return you can trust, correct withholding and NR6 handling, full expense claims, and the planning to manage your Canadian rental with confidence. Please take time to evaluate two or three providers, ask detailed questions about withholding and NR6 handling, and select the partner that delivers the tax quality and responsiveness your non-resident rental deserves.
Get Your Non-Resident Rental Consultation TodayAbout Gondaliya CPA
Gondaliya CPA is recognized as Toronto's most trusted CPA for non-resident rental income tax returns under Section 216. With 1300+ 5-star Google reviews, deep Section 216 expertise, accurate withholding and NR4 handling, timely NR6 undertakings, full expense and CCA optimization, comprehensive software integration (QuickBooks, Xero, TaxCycle), transparent flat-fee pricing, extended hours (9 AM to 8:30 PM daily including weekends), cross-border responsiveness, and a genuine advisory commitment, the firm specializes in helping non-resident owners stay compliant and recover tax they are entitled to. As Canada's most AFFORDABLE CPA firm with a 100% GTA-based team and no outsourcing, the firm offers fixed flat-fee pricing, a 30-day money-back guarantee (2026 services only), and a 60-day fees-matching policy like Fresco.
Founded by Sharad Gondaliya, CPA, the firm brings extensive Section 216 expertise, a deep understanding of non-resident withholding, NR6, and NR4 reporting, a proven track record of compliant filings and recovered withholding, a commitment to transparent communication, and a genuine partnership focus supporting non-resident owner success.
The firm serves non-resident owners of all types, from Canadians living abroad filing a first Section 216 return through foreign investors with multiple Toronto rental units. Their commitment to expense optimization, withholding and NR6 accuracy, professional software integration, transparent pricing, extended hours, cross-border responsiveness, and filings owners can trust has made them Toronto's preferred choice for professional non-resident rental income tax returns supporting compliance and financial confidence.
Get Your Non-Resident Rental Consultation Today