Tax guides
Foreign owners under Canadian federal and provincial rules.
Canadian rent paid to a non-resident individual generally faces 25% withholding on gross rent. With a Canadian agent and CRA-approved Form NR6, withholding can instead use net rent. File a separate section 216 return to calculate tax on net rental income and claim any refund; an approved NR6 makes that return mandatory.
Individuals
Moving abroad does not itself change a Canadian corporation's residence or CCPC status. First confirm your tax residence under any treaty, then test corporate residence and control. The corporation generally withholds and remits tax on dividends to a non-resident owner and files an NR4; correctly withheld Part XIII tax is generally the owner's final Canadian dividend tax. Other payments differ.
Corporations
If you are a non-resident when you dispose of Canadian real estate, file T2062 for capital property; request a T2062A certificate for depreciable or other non-capital property. A T2062 actual-sale notice is generally due within 10 days. Without a certificate, the buyer may withhold part of the price. A sale-year return settles CRA payments and any refund.
Individuals
Not sure which rules apply?