RentLedgerSection 216
Section 216 Election — Non-Resident Rental Income Return
⚠️ 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.
2 years from the end of the tax year (e.g., by Dec 31, 2025 for 2023 rental year)
Non-residents of Canada who received rental income from Canadian property and paid Part XIII withholding tax
What is Section 216?
A Section 216 election allows non-residents to file a Canadian income tax return on their net rental income rather than paying 25% withholding on gross rents. This often results in a significant tax refund since actual expenses can be deducted.
Who Needs to File Section 216?
Non-residents of Canada who received rental income from Canadian property and paid Part XIII withholding tax
Filing Deadline
2 years from the end of the tax year (e.g., by Dec 31, 2025 for 2023 rental year)
Related Forms
Simplify your cross-border tax prep
RentLedger automatically tracks your rental income, converts currencies using CRA-approved rates, and exports reports your accountant can use to file Section 216.
Try RentLedger Free →