+1 (800) 984-7418

Book Appointment
Language

+1 (800) 984-7418

Book Appointment
Service Details

Section 216 Election

Tax filing support for non residents with Canadian rental income who may benefit from reporting net rental income under Section 216.

Service Overview

Section 216 gives many non residents a way to report Canadian rental income based on net income instead of only dealing with gross withholding. For property owners with expenses, this can make a major difference in the final tax result.

The rules include important forms, deadlines, and coordination between the non resident owner, Canadian agent, tenant, and CRA. If the process is missed or handled incorrectly, the default withholding approach can be costly.

Proficiency Tax helps non resident landlords understand whether Section 216 applies, prepare the required filings, and organize rental income records. We also help connect this planning with NR6 applications and annual Canadian tax compliance.

Our Approach

A structured Section 216 process from rental review to annual filing completion.

Rental Review

We review your rental income, expenses, property location, and Canadian agent arrangement.

Election Planning

We explain whether Section 216 may benefit your situation.

Return Preparation

We help prepare the T1159 return and related support.

Annual Follow Up

We help you stay ready for future rental years and CRA questions.

Key Benefits

Clear guidance for non resident landlords on Section 216 and rental income reporting.

Guidance for non resident landlords with Canadian rental income.
Support for Section 216 and related NR6 planning.
Clear organization of rental income and expense records.
Remote filing support from outside Canada.

Popular Questions

Answers to common questions about Section 216 elections for non resident landlords.

What is a Section 216 election?
It allows a non resident to file a Canadian return for rental income and calculate tax on net rental income rather than only relying on gross withholding.
Does every non resident landlord benefit from Section 216?
Not always. The benefit depends on rental income, expenses, withholding, and your full tax situation.
Is Section 216 connected to the NR6 form?
Yes. The NR6 process may reduce withholding during the year, while the Section 216 return reports the rental result.
Can you help with past rental years?
Yes. We can review prior years and explain what may be needed to catch up.

Explore Tax Services

Why Choose Proficiency Tax

Bilingual English and French support
Secure client portal for documents
Ottawa based and Canada wide service
Clear guidance for complex tax matters

Need Help With a Tax Matter?

Speak with Proficiency Tax for clear guidance on personal, corporate, non resident, and CRA tax matters.

Call Us: +1 (800) 984-7418

Email Us: [email protected]

Book a Consultation