Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
Attached to Form 1040-NR by April 15 (or June 15 for non-residents with no US withholding)
Non-resident aliens (including Canadians) who claim a tax treaty position that overrides or modifies US domestic tax law on their US tax return
What is Form 8833?
Canadian landlords who claim treaty benefits under the Canada-US Tax Treaty (e.g., reduced withholding rates, exemption from certain taxes, or treaty-based residency positions) must disclose these positions on Form 8833. This is particularly relevant when claiming reduced Part XIII withholding rates or when using treaty tie-breaker rules to establish Canadian residency.
Who Needs to File Form 8833?
Non-resident aliens (including Canadians) who claim a tax treaty position that overrides or modifies US domestic tax law on their US tax return
Filing Deadline
Attached to Form 1040-NR by April 15 (or June 15 for non-residents with no US withholding)
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