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Non-Resident Tax Returns · Mississauga · Licensed CPA

Non-Resident Tax Returns Filing in Mississauga

We prepare and file Canadian non-resident tax returns for owners of Mississauga property and other Canadian income, section 216 rental returns, NR6 undertakings, section 116 dispositions and treaty-based filings, entirely remotely.

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Non-Resident Clients
Filing plus non-resident tax returns, treaty and property work
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Non-Resident Tax Accountants in Mississauga

Mississauga is one of Canada's largest cities and a major centre for real estate, with many properties owned by people who now live outside Canada, and many former residents who have moved abroad but still earn Canadian income. As a non-resident, you are taxed in Canada only on certain Canadian-source income, such as rent from a Mississauga property, employment or business income earned in Canada, and gains on the sale of Canadian real estate, but the rules that apply, Part XIII withholding, section 216, NR6, section 116 and any tax treaty, are specific and easy to get wrong.

By default, 25% is withheld on the gross rent from a Canadian property, but a section 216 election lets you pay tax on the net income at regular rates, which is usually far lower, and an NR6 approved before the year improves cash flow. When you sell, section 116 governs the withholding and clearance certificate. We handle all of this remotely, wherever you live.

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Gondaliya CPA team - non-resident tax returns Mississauga

Non-Resident Canadian Tax Facts

Part XIII withholding
25%
Section 216 taxes
Net rent
Section 216 deadline
2 years
NR6 filed
Before year
Filing fee
From $400
Filed
Remotely

Our Non-Resident Tax Return Services in Mississauga

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Residency & Filing Review

We confirm your Canadian tax residency and identify exactly what you must file on your Canadian-source income.

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Section 216 Rental Returns

We elect and file section 216 so you pay tax on net rental income at regular rates, not 25% on gross rent.

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NR6 Undertakings

We prepare the NR6, approved before the year, so your agent withholds 25% on net rather than gross rent.

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Section 116 Dispositions

We handle the clearance certificate and disposition return when you sell Canadian real estate as a non-resident.

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Treaty-Based Filings

We apply the Canada tax treaty with your country of residence to reduce withholding where it is available.

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ITN Applications & NR4

We obtain your Individual Tax Number where needed and use NR4 slips to support your non-resident return.

Non-Resident Tax Returns Handled by a Licensed CPA

Every step done correctly the first time. From confirming your residency to filing with the CRA. Flat fee from $400 including HST.

1

Confirming Your Residency and Filing Scope

Getting your status right before anything else.

  • We assess your Canadian tax residency on the facts, your ties, not just time spent abroad.
  • We identify your Canadian-source income: rent, employment, business or property gains.
  • We confirm which income is handled by withholding and which requires a return.
  • Where helpful, we confirm your residency status with the CRA before filing.
  • You get a clear answer on exactly what you must file in Canada.
    • 2

    The Section 216 Rental Election

    Paying tax on net rent, not 25% of gross.

  • By default, 25% is withheld on the gross rent from your Canadian property.
  • A section 216 election lets you file and pay tax on the net rental income at regular rates.
  • We deduct operating expenses, mortgage interest and depreciation to reduce the tax.
  • For many owners this is substantially lower than the gross withholding.
  • We file the section 216 return within the deadline so the election is not lost.
    • 3

    NR6 to Improve Cash Flow

    Reducing the withholding during the year.

  • An NR6 is an undertaking filed with the CRA before the year begins.
  • Once approved, your Canadian agent withholds 25% on the net rent, not the gross.
  • This keeps far more cash in your hands through the year, rather than waiting for a refund.
  • An NR6 commits you to filing the section 216 return for that year.
  • We prepare the NR6 and manage the agent remittance and the follow-on return.
    • 4

    Section 116 Property Dispositions

    Selling Canadian real estate as a non-resident.

  • When you sell taxable Canadian property, section 116 governs the withholding.
  • The purchaser must withhold a share of the price unless you obtain a clearance certificate.
  • We prepare and pursue the section 116 clearance certificate on the disposition.
  • We file the return that reports the sale and settles the actual tax on the gain.
  • The actual tax is often less than the amount withheld, and we recover the excess.
    • 5

    Applying Your Tax Treaty

    Reducing withholding where a treaty allows.

  • Canada has tax treaties with many countries that reduce withholding on certain income.
  • Treaty rates can lower tax on dividends, interest and pensions below the 25% default.
  • We confirm your country of residence and the treaty position available to you.
  • We claim the correct treaty benefit properly on the return or withholding.
  • Treaty positions are specific to your country, and we apply the right one.
    • 6

    ITN, NR4 and Remote Handover

    Everything needed to file, wherever you are.

  • Where you have no SIN, we obtain your Individual Tax Number (ITN) to file.
  • We use NR4 slips reporting amounts paid and tax withheld to support the return.
  • We gather your information securely and file with the CRA on your behalf.
  • The whole engagement is handled remotely, so you need not be in Canada.
  • Everything is delivered through our secure TaxDome portal.

    • Free Non-Resident Tax Return Consultation

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    Mississauga Non-Resident Tax Return Results

    Non-Resident Landlord, Mississauga (Section 216)

    An owner living abroad was having 25% withheld on the gross rent from a Mississauga condo. We filed a section 216 return, deducting expenses, mortgage interest and depreciation, and reduced the tax to well below the gross withholding, recovering the difference. The figures here are illustrative of the work we do, not a specific client file. Non-Resident Tax Returns Guide →

    Tax cut from gross to net rent

    Non-Resident Landlord, Mississauga (NR6 Cash Flow)

    A property owner abroad was waiting until year end to recover over-withheld tax. We filed an NR6 approved before the year so the agent withheld 25% on net rent, then filed the section 216 return, improving cash flow through the year. The figures here are illustrative of the work we do, not a specific client file. Get Started →

    NR6 improved monthly cash flow

    Property Sale, Mississauga (Section 116)

    A non-resident sold a Mississauga property and faced withholding on the full price. We obtained the section 116 clearance certificate and filed the disposition return, settling the actual tax on the gain and recovering the excess withheld. The figures here are illustrative of the work we do, not a specific client file. Learn More →

    Clearance certificate obtained

    Former Resident, Mississauga (Treaty Filing)

    A former Mississauga resident who moved abroad still received Canadian income subject to 25% withholding. We applied the tax treaty with their new country of residence, reduced the withholding to the treaty rate, and filed the return where it recovered tax. The figures here are illustrative of the work we do, not a specific client file.

    Treaty rate applied, tax reduced

    When a Non-Resident Must File a Canadian Return

    What you file depends on your Canadian income and any election. We confirm your exact position before filing.

    SituationRequirementKey Deadline
    Rental income, no election25% withheld on gross rent, may be finalRemitted by the 15th of next month
    Rental income, section 216 electionFile to pay tax on net rent at regular ratesGenerally within 2 years of year end
    Rental income with approved NR6Withhold on net; section 216 return requiredReturn due June 30 of next year
    Sale of taxable Canadian propertySection 116 clearance and disposition returnNotify within 10 days of disposition
    Employment or business income in CanadaFile a Canadian return on that incomeUsual filing deadline (April 30 / June 15)

    Residency is a determination of fact, and deadlines are strict. A missed section 216 deadline can make the 25% gross withholding final. Please confirm your position with us, or read our Non-Resident Tax Returns guide for the full rules.

    Filing Yourself vs CPA-Filed

    You can file yourself, but non-resident rules are specialised and errors are costly to unwind. The value of a CPA is getting every detail right the first time.

    ItemFiling YourselfCPA-Filed by Gondaliya CPA
    Residency statusOften assumed, not confirmedDetermined on the facts before filing
    Section 216 electionOften missed, 25% gross paidElected and filed to pay tax on net rent
    NR6 timingDeadline missed, gross withheld all yearFiled before year to withhold on net
    Treaty positionTreaty benefits often not claimedCorrect treaty rate applied to your income
    Section 116 clearanceFull-price withholding risk on saleClearance certificate obtained, excess recovered
    DeadlinesMissed 216/116 deadlines are costlyTracked and met so elections are not lost

    What Is Included in Our Non-Resident Filing Service

    Everything a non-resident needs to file correctly and on time. No hourly billing. All fees include HST.

    IncludedWhat We Do
    Residency reviewWe determine your Canadian tax residency and filing obligations.
    Section 216 returnWe prepare and file the rental election to tax net income at regular rates.
    NR6 undertakingWe file the NR6 before the year so withholding is on net rent.
    Section 116 clearanceWe handle the clearance certificate and disposition return on a sale.
    Treaty and ITNWe apply your treaty position and obtain an ITN where you need one.
    Remote filingWe gather your information securely and file with the CRA, wherever you are.

    Why Non-Residents Choose Gondaliya CPA

    🏢

    Licensed CPA Ontario

    A certified CPA team standing behind every non-resident filing, not a filing mill.

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    1300+ Reviews

    Clients in Canada and abroad rate our work five stars for accuracy and responsiveness.

    💰

    Flat Fee From $400

    Quoted upfront, all fees including HST, no hourly billing and no surprises.

    📱

    Fully Remote

    Non-resident returns filed remotely, wherever in the world you live.

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    AFFORDABLE Non-Resident Tax Return Pricing for Mississauga

    Flat-fee pricing. No hidden fees. No hourly billing. All fees include HST.

    ServiceFeeTurnaroundDetails
    Section 216 Rental ReturnFrom $400Per tax yearNet rental income return with expenses and depreciation to reduce the tax.
    NR6 UndertakingFrom $400Before the yearNR6 prepared and filed so the agent withholds on net rather than gross rent.
    Section 116 Clearance + ReturnQuoted upfrontOn dispositionClearance certificate and disposition return on a sale of Canadian property.
    Treaty / Employment ReturnFrom $400Per tax yearNon-resident return applying the correct treaty position, ITN obtained if needed.
    Free consultationFREESame dayScope review and exact flat-fee quote before any work begins.

    All fees include HST, so the number quoted is the number you pay. Payment is by Interac e-Transfer to info@gondaliyacpa.ca with auto-deposit enabled and the security question set to Not Applicable. Please use our pricing calculator to know your exact fee.

    How Non-Resident Filing Works

    1

    Consultation

    We confirm your residency status and Canadian income, identify what must be filed, and quote an exact flat fee.

    2

    Election Setup

    We set up the section 216 election, NR6 or treaty position that applies to your Canadian income.

    3

    Prepare & File

    We prepare the return, obtain an ITN if needed, and file it with the CRA on your behalf.

    4

    Assessment & Refund

    We review the CRA assessment, confirm any refund of over-withheld tax, and explain next year.

    Non-Resident Situations We Handle

    Non-Resident Tax Returns
    Section 216 Rental Returns
    Non-Resident Corporations
    NR6 Undertakings
    Section 116 Dispositions
    Treaty-Based Filings
    Non-Resident Employment Income
    ITN Applications
    Non-Resident Rental Income
    Emigration & Departure Tax

    Serving Non-Residents with Mississauga Property

    Our Mississauga office is at 2100 Camilla Rd #716, Mississauga, ON L5A 2J8, and we act for non-resident owners of property across the city, from Square One and the City Centre to Meadowvale, Streetsville, Malton, Port Credit, Cooksville and the Airport Corporate Centre. Our Toronto head office at 168 Simcoe St Unit 1118 supports the file as well. Whether you own a rental condo, are selling a Mississauga property, or moved abroad but still earn Canadian income, we prepare and file your non-resident return with the correct section 216, NR6, section 116 or treaty position.

    We also serve Mississauga clients for bookkeeping, payroll, corporate tax and incorporation. If you need a CPA in Mississauga for more than a non-resident return, please see our full range of Mississauga CPA services.

    Gondaliya CPA Mississauga Office: 2100 Camilla Rd #716, Mississauga, ON L5A 2J8 · Serving Mississauga & the GTA

    Frequently Asked Questions: Non-Resident Tax Returns Mississauga

    Do non-residents need to file a Canadian tax return?
    It depends on your Canadian income. A non-resident generally must file a Canadian return if they have certain Canadian-source income, such as employment or business income in Canada, or taxable capital gains from Canadian property, or if they elect to file on rental or other income. Some income is instead handled through withholding. We assess your situation and file what is required.
    What is Part XIII withholding tax?
    Part XIII is a flat withholding tax, generally 25%, on certain Canadian-source income paid to non-residents, such as rents, dividends, interest, royalties and pension payments. The payer withholds and remits it, and a tax treaty may reduce the rate. For some income this is your final Canadian tax; for other income you can elect to file a return. We handle both.
    What is a section 216 return?
    A section 216 return lets a non-resident who earns Canadian rental income elect to pay tax on the net rental income at regular rates, rather than 25% on the gross rent. For many owners this reduces the tax substantially, because expenses and depreciation are deducted. It must be filed on time. We prepare and file section 216 returns.
    How is rental income from Canadian property taxed for a non-resident?
    By default, 25% is withheld on the gross rent under Part XIII. Alternatively, the non-resident can elect under section 216 to file a return and pay tax on the net rental income at regular rates, which is usually lower. An NR6 can reduce the withholding during the year. We set up the right approach and file the return.
    What is an NR6 form?
    An NR6 is an undertaking filed with the CRA that lets a non-resident's Canadian agent withhold 25% on the net rental income rather than the gross, improving cash flow during the year, provided a section 216 return is then filed. It must be approved before the year begins. We prepare the NR6 and the related section 216 filing.
    What is an NR4 slip?
    An NR4 reports amounts paid or credited to a non-resident and the Canadian tax withheld, such as on rent, dividends, interest or pensions. The payer or agent issues it, and it supports the non-resident's return or confirms the final withholding. We prepare NR4 slips and use them in your non-resident filings.
    What is section 116 and when does it apply?
    Section 116 applies when a non-resident disposes of certain taxable Canadian property, such as real estate. The purchaser must withhold and remit tax unless the vendor obtains a clearance certificate, and the non-resident files to report the disposition and settle the actual tax. The process is time-sensitive. We handle the section 116 clearance and the related return.
    Do I pay Canadian tax when I sell Canadian real estate as a non-resident?
    Generally yes, on the taxable capital gain. Under section 116 the purchaser withholds a portion of the price unless you obtain a clearance certificate, and you file a Canadian return to report the sale and pay the actual tax, which may be less than the amount withheld. We handle the clearance certificate and the disposition return.
    How does a tax treaty affect my Canadian tax as a non-resident?
    A tax treaty between Canada and your country of residence can reduce or eliminate Canadian withholding on certain income, such as dividends, interest or pensions, and can affect how gains and other income are taxed. The correct treaty position must be claimed properly. We determine the treaty benefits available to you and apply them.
    What is the difference between a resident and non-resident for tax?
    Canadian tax residency is a question of fact based on your residential ties to Canada, not just where you hold a passport. Residents are taxed on worldwide income, while non-residents are taxed only on certain Canadian-source income. Determining status correctly is the essential first step. We assess your residency before filing.
    Am I a non-resident of Canada for tax purposes?
    It depends on your residential ties, such as a home, spouse or dependants in Canada, and the facts of your situation, not only on how long you are away. Residency is determined on the facts, and can be confirmed with the CRA where needed. Getting it right matters, because it changes what you file. We assess your residency status.
    What income is taxable in Canada for a non-resident?
    A non-resident is generally taxable in Canada on Canadian-source income such as employment or business income earned in Canada, rental income from Canadian property, taxable gains on taxable Canadian property, and certain other payments. Other income is handled through withholding or exempt. We identify your Canadian-source income and file accordingly.
    Do non-residents pay tax on Canadian dividends and interest?
    Canadian dividends paid to a non-resident are generally subject to Part XIII withholding, often reduced by treaty, and this is usually the final tax. Certain interest paid to arm's-length non-residents is exempt, while other interest may be subject to withholding. We confirm the treatment and any treaty reduction for your income.
    Can a non-resident recover Canadian tax that was over-withheld?
    Sometimes. Where an election such as section 216 applies, or where too much was withheld, filing a Canadian return can recover the excess, since the actual tax on net income is often lower than the gross withholding. The filing must be made within the time limits. We assess whether you can recover tax and file to claim it.
    What is a non-resident tax return for employment income?
    A non-resident who earns employment income for work performed in Canada generally files a Canadian return reporting that income, with Canadian tax withheld at source credited against the tax. Treaty relief may apply in some cases. We prepare the return and apply any available relief.
    Do non-residents need to report the sale of Canadian property?
    Yes. A disposition of taxable Canadian property, such as real estate, must be reported, and under section 116 the process involves withholding or a clearance certificate and a return to settle the actual tax. Not reporting can lead to problems. We handle the clearance and reporting for a non-resident property sale.
    What is a clearance certificate under section 116?
    A section 116 clearance certificate is issued by the CRA when a non-resident disposes of taxable Canadian property and has addressed the tax on the gain, which reduces or removes the purchaser's obligation to withhold from the sale price. Obtaining it on time protects your proceeds. We prepare and pursue the clearance certificate.
    How much tax is withheld when a non-resident sells Canadian property?
    Absent a clearance certificate, the purchaser is generally required to withhold a percentage of the purchase price and remit it to the CRA, as security against the tax on the gain. Filing for a clearance certificate and the disposition return settles the actual tax, which is often less. We manage the withholding, clearance and return.
    Do non-residents need a Canadian tax number to file?
    Yes. To file a Canadian return, a non-resident generally needs an Individual Tax Number (ITN) or a social insurance number, and we can help you obtain an ITN as part of the filing where you do not have one. We handle the ITN application alongside your non-resident return.
    What are the deadlines for non-resident tax returns?
    Deadlines depend on the type of filing: a section 216 rental return generally must be filed within a set period after the year end, often two years, or sooner where an NR6 was in place, and other returns follow the usual filing dates. Missing a section 216 deadline can cost the election. We track and meet the deadlines that apply to you.
    Can Gondaliya CPA file my non-resident return remotely?
    Yes. We work with non-resident clients across Canada and abroad entirely remotely, gathering your information securely, preparing the return, and filing it with the CRA, so you do not need to be in Canada. Distance is not a barrier. We handle the whole non-resident filing from our office.
    Do I need to file if tax was already withheld at 25%?
    Not always, but often it is worth it. For income where the 25% withholding is the final tax, no return may be required, but where you can elect, such as on rental income under section 216, filing usually reduces the tax below the gross withholding. We assess whether filing benefits you rather than leaving the withholding as final.
    How are non-resident actors, athletes and entertainers taxed?
    Non-residents performing services in Canada, including in the entertainment and athletic fields, are generally subject to Canadian withholding on amounts paid, and may file a return to determine the actual tax on the net income. Specific rules and reductions can apply. We handle the withholding and return for non-resident service income.
    Can you help with non-resident corporate filings too?
    Yes. Beyond individual returns, we handle non-resident corporation filings, including registration, tax returns and compliance for a corporation carrying on business or holding property in Canada. See our non-resident corporation service for the corporate side. We cover both individual and corporate non-resident filings.
    What happens if a non-resident does not file when required?
    Failing to file when required, or missing a section 216 or section 116 deadline, can lead to the full gross withholding becoming final, loss of the election, penalties and interest, and problems on a future sale. It is usually fixable if addressed. We help non-residents get compliant and file what is outstanding.
    Do non-residents get the basic personal amount?
    Sometimes, in part. A non-resident may claim certain credits, including a portion of the basic personal amount, generally only where most of their income is from Canadian sources, subject to the rules. The availability depends on your circumstances. We determine which credits you can claim on your non-resident return.
    How is a non-resident with a Canadian rental property best set up?
    Usually with an NR6 approved before the year so the agent withholds 25% on net rather than gross rent, followed by a section 216 return to pay tax on the net income at regular rates. This improves cash flow and reduces tax. We set up the NR6 and file the section 216 return each year.
    Is my non-resident tax information kept confidential?
    Yes. Your information and your filings are handled confidentially, and shared only with the CRA as required and with anyone you authorise. Confidentiality is fundamental to how a CPA firm operates. We protect your information throughout the engagement, wherever in the world you are.
    Can Gondaliya CPA file my non-resident tax return in Mississauga?
    Yes. We prepare and file non-resident Canadian tax returns for clients connected to Mississauga and worldwide, including section 216 rental returns, NR6 undertakings, section 116 dispositions, treaty-based filings and ITN applications, all remotely. Fees are an AFFORDABLE flat amount including HST, quoted upfront, paid by Interac e-Transfer to info@gondaliyacpa.ca, auto-deposit enabled, security question Not Applicable.
    How do I get started?
    Please book a free consultation and tell us your country of residence and your Canadian income or property. We confirm your residency status, identify what must be filed, quote a flat fee, and prepare your non-resident return. Book Free Consultation →

    Meet Your Non-Resident Tax Team

    Sharad Gondaliya CPA

    Sharad Gondaliya, CPA

    Founder & Managing Director
    Gondaliya CPA Professional Corporation

    Sharad leads non-resident tax filings, section 216 elections, section 116 dispositions and treaty positions for clients worldwide.

    Vandana Goel CPA

    Vandana Goel, CPA

    Senior Accountant
    Gondaliya CPA Professional Corporation

    Vandana handles section 216 returns, NR6 undertakings, ITN applications and CRA correspondence for non-resident clients.

    What Our Clients Say

    1300+ five-star reviews from business owners across Ontario and Canada.

    10 Smart Non-Resident Tax Strategies That Save You Money

    #StrategyWhy It Saves You Money
    1Elect under section 216 on rental incomePaying tax on net rent at regular rates is usually far lower than 25% on the gross rent.
    2File an NR6 before the year beginsApproved NR6 lets the agent withhold on net rent, keeping cash in your hands all year.
    3Deduct all rental expenses and depreciationMortgage interest, repairs and CCA reduce the net rental income the tax is charged on.
    4Obtain a section 116 clearance certificateA clearance certificate reduces withholding on a property sale from the price to the gain.
    5Claim the correct tax treaty rateA treaty can cut withholding on dividends, interest or pensions below the 25% default.
    6File to recover over-withheld taxWhere too much was withheld, a return recovers the excess above the actual tax owed.
    7Confirm residency status correctlyGetting residency right avoids being taxed on worldwide income or missing Canadian filings.
    8Meet every section 216 and 116 deadlineA missed deadline can make the 25% gross withholding final and cost the election.
    9Obtain an ITN in time to fileHaving an Individual Tax Number ready avoids delays in filing the non-resident return.
    10Coordinate corporate and personal filingsWhere a corporation holds the property, aligning both filings avoids double handling.

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    File Your Non-Resident Canadian Tax Return the Right Way.

    Gondaliya CPA confirms your residency, sets up the correct section 216, NR6, section 116 or treaty position, and files with the CRA for you, wherever you live. Flat fee from $400. All fees include HST.

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    Flat-Fee, Including HST
    Book Free ConsultationNon-Resident Tax Returns Guide
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