Pillar 4 · Tax reporting
Track Part XIII monthly. Export Schedule E and T776 at year end.
BorderBird calculates your CRA Part XIII withholding monthly using the 15th-of-month rule, and exports Schedule E line-mapped CSVs your US accountant can drop straight into 1040-NR. We don't file your forms — we produce the accountant-ready data they need.
Honest scope — calculates and exports CSVs, does not generate filed PDF forms
Three tax surfaces, one ledger
Cross-border tax compliance breaks into three time horizons. BorderBird covers all three from the same source data.
Monthly · Canada
CRA Part XIII
Non-resident withholding calculator using the 15th-rule. Tracks remittances, generates the monthly amount you owe CRA, supports NR6 net-rent elections, handles deposit cash-basis treatment.
Use the free calculator →Annual · United States
Schedule E export
CSV with every expense pre-mapped to its Schedule E line (1–19). USD totals natively. Per-property breakdown plus combined view. Drops into your accountant's 1040-NR prep file.
Try the free calculator →Annual · Canada
T776 export
CRA income summary CSV — gross rent, expenses, net income, and 25% remittance per property per year. Expenses use T776-ready category names. Your accountant applies them to T776 directly.
T776 form guide →✓ What BorderBird does
- Calculate Part XIII withholding monthly
- Track NR4 reporting periods using the 15th rule
- Export Schedule E line-mapped CSVs (per property, per year)
- Expenses categorized with T776-ready names (per property, per year)
- Apply the right Bank of Canada annual rate per tax year
- Split mortgage interest from principal automatically
- Allocate held deposits to the right calendar year
- Maintain audit-trail records of every transaction
✗ What BorderBird does NOT do
- Generate signed/filed NR4 slips
- Generate signed/filed T776 PDF
- Generate signed/filed 1040-NR
- File Section 216 returns on your behalf
- File FBAR / FinCEN 114
- Compute CCA (Capital Cost Allowance) automatically
- Represent you in a CRA or IRS audit
- Replace your accountant — we feed your accountant
Form mapping (so you can verify the math)
Every expense category in BorderBird maps deterministically to its position on Schedule E and T776. Both mappings ship with the export.
| BorderBird category | Schedule E line | T776 line |
|---|---|---|
| Gross rent received | 3 | 8141 |
| Advertising | 6 | 8521 |
| Cleaning & maintenance | 7 | 9282 |
| Insurance | 9 | 9220 |
| Legal & professional fees | 10 | 9270 |
| Management fees | 11 | 9270 |
| Mortgage interest (deductible portion) | 12 | 9281 |
| Repairs | 14 | 9282 |
| Supplies | 15 | 9220 |
| Property taxes | 16 | 9180 |
| Utilities | 17 | 9220 |
| Travel to property | 6 | 9270 |
Mapping is conventional, not legal advice. Your accountant may classify specific items differently based on facts and circumstances.
Tax reporting — FAQ
Does BorderBird actually fill in NR4, T776, or 1040-NR for me?
No. BorderBird produces the numbers and the line mapping; it does not generate signed PDF tax forms. The work product is accountant-ready CSV data — not filed forms. This is by design: filed tax forms have legal weight and require licensed preparation. We give you the data you (or your CPA) need to fill them, audit-ready.
How does Part XIII withholding calculation work?
If you're a non-resident landlord renting Canadian property, the payer (your tenant or property manager) must withhold 25% of gross rent each month and remit it to CRA. BorderBird's Remittances page calculates the withholding against properties marked as tax_jurisdiction = 'CRA' with non-resident owners. The calculation is gross-rent based unless you've elected NR6 to elect on net rent — in which case BorderBird uses your projected net.
What is the 15th-of-month rule?
CRA's reporting-period rule for non-resident withholding: rent received on or before the 15th of a month belongs to that month's reporting period; rent received on the 16th or later rolls into the next month's period. BorderBird applies this consistently in both the Gmail import (which timestamps received cash) and the Part XIII calculation, so the two never disagree about which month a payment belongs to.
What does the Schedule E export include?
A CSV with one row per expense entry, with the Schedule E line number (1, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19) pre-mapped based on your category and sub-category. Mortgage interest goes to line 12, repairs to line 14, utilities to line 17, etc. Your accountant drops the CSV into their prep file and the totals roll up to the right Schedule E lines automatically.
What does the T776 export include?
BorderBird exports a CRA income summary CSV showing gross rent, total expenses, net income, and the 25% CRA remittance amount per property per year. Expenses in the app are categorized using T776 category names (insurance, repairs, utilities, management fees, etc.) so your accountant can apply them to T776 directly. BorderBird does not generate a T776 line-mapped CSV — the category-named data is the accountant-ready input.
What about NR4 slip generation?
BorderBird produces the underlying data — gross rent and tax withheld per non-resident recipient per calendar year — but does not generate the NR4 slip XML or PDF for upload to CRA. The NR4 issuer (typically the property manager or the resident agent) is responsible for the actual slip preparation. BorderBird gives them the numbers.
Does BorderBird handle Section 216 election filings?
BorderBird produces the net-rental-income-after-expenses figures that go on a Section 216 return so you can claim back over-withheld tax. It does not file Section 216 for you. Most cross-border CPAs file the actual return; BorderBird gives them the supporting calculations.
What about FIRPTA when I sell?
FIRPTA (Foreign Investment in Real Property Tax Act) is a withholding event at sale, not at the rental level. BorderBird's tax reporting features focus on operating cashflow (rent in, expenses out, withholding remitted). FIRPTA reporting is out of scope for the operating-period exports — though we link to FIRPTA explainers and calculators in the topics library at borderbird.com/topics.
What about FBAR / FinCEN 114?
If you have a Canadian bank account holding rental income, your year-end balance counts toward the FBAR $10,000 USD aggregate threshold. BorderBird tracks property-related accounts so you can see whether you crossed the threshold, but does not file FinCEN 114 — that's a separate filing direct to FinCEN by the account holder.
Does BorderBird handle CCA (Capital Cost Allowance) for Canadian properties?
BorderBird does not compute CCA automatically — most cross-border landlords either skip CCA on rental property entirely (because it triggers recapture at sale) or use simple Class 1 (4% declining balance for buildings). The Reports page shows your repairs and improvements line items so your accountant can decide what to capitalize vs expense.
What if I get a CRA or IRS audit?
BorderBird's exports are line-numbered, dated, and traceable back to the source ledger entry — and where utility imports came from Gmail, the original PDF statement is attached. Your accountant has the audit trail. We do not represent you to CRA or the IRS; we give you the records that survive scrutiny.
How is this different from doing it in TurboTax / UFile?
TurboTax and UFile are tax-return preparation software — they take your final numbers and put them on the right form. BorderBird is the upstream record-keeping layer that produces those final numbers correctly. Use BorderBird through the year, then TurboTax/UFile (or your accountant) once at filing time. They complement, not compete.
Not tax advice. BorderBird is a record-keeping and calculation tool. Always consult a qualified cross-border CPA or tax attorney for advice specific to your situation. Tax rules change annually — every guide on this site cites its sources back to CRA, IRS, or Bank of Canada publications, but you are responsible for confirming current applicability.