Rental income and non-resident tax

Find out your filing and reporting requirements if you are a non-resident who received rental income from real and immovable property in Canada.

Forms and publications

• Guide T4144, Income Tax Guide for Electing under Section 216
• Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty
• Form T1159, Income Tax Return for Electing under Section 216

Related topics

• Non-residents of Canada
• Lines 12599 and 12600 – Rental income