The questions cross-border landlords actually ask
These are real recurring questions, not a keyword list. Each one gets a direct answer first, then how the mechanism actually works, then the part people get caught by. Every figure is sourced to CRA or IRS guidance and dated.
General information, not tax advice. Looking for a definition instead? Start with the glossary.
Canada / CRA
You are a non-resident of Canada and you own Canadian rental property.
Yes — and the legal obligation to withhold and remit sits with whoever pays you, which usually means your tenant.
File a Section 216 return. It taxes you on net rental income at graduated rates and the CRA refunds the difference.
An NR6 lets your agent withhold 25% of net rent instead of gross. It fixes cash flow, and it makes the Section 216 return mandatory.
Usually not. If Canadian rent is your only Canadian income, the Part XIII withholding is your final obligation — the Section 216 is a separate, elective return.
No. Canadian real property is excluded from the emigration deemed disposition — Canada keeps the right to tax the gain when you actually sell.
Fixable, and often smaller than it looks once the Section 216 returns are filed. Come forward before the CRA contacts you.
Any Canadian resident. But the agent is personally liable for withholding that does not happen, so this is not a small favour to ask.
United States / IRS
You are a Canadian resident and you own — or are buying — US rental property.
By default the IRS takes 30% of gross rents with no deductions. The §871(d) election moves you to a net basis.
Usually not. The US disregards a single-member LLC; the CRA treats it as a corporation. The mismatch can produce double taxation.
FIRPTA. The buyer withholds 15% of the gross sale price — not the gain — unless you get a withholding certificate first.
Often yes, and it varies enough to be worth factoring into where you buy. Florida and Texas have no personal income tax.
Running the property
Running a rental when you do not live in the same country as it.
One ledger for both sides of the border
BorderBird tracks rent and expenses in both currencies and prepares CRA NR4 and IRS Schedule E data for your accountant. It does not file them.
