Non-Resident Landlord Tax Calendar (2026)
By Emanuel — Founder, BorderBird · Updated July 2026
Every CRA date, rate, and deadline a non-resident owner of Canadian rental property needs for 2026 — in one place. Free to reference and cite.
The short version: your rent is subject to 25% Part XIII withholding on the gross, remitted to CRA by the 15th of the following month. Your agent files an NR4 slip by March 31. To be taxed on net income instead, file an NR6 before January 1 and/or a Section 216 return after year-end (due June 30with an NR6, otherwise within two years).
The annual calendar
| When | What's due | Who |
|---|---|---|
| Before Jan 1 | File Form NR6 (optional) to have your agent withhold on NET rent instead of gross for the year | Non-resident owner + Canadian agent |
| 15th of every month | Part XIII remittance — 25% of the gross rent collected the prior month is due to CRA | Payer / resident agent |
| March 31 | NR4 slip + NR4 summary due — reports gross rent (box 16) and Part XIII tax withheld (box 17) | Canadian agent (copy to you) |
| June 30 | Section 216 return due IF you filed an NR6 (miss it and CRA can reassess the full 25% on gross) | Non-resident owner |
| Within 2 years of year-end | Section 216 return due if you did NOT file an NR6 (to be taxed on net and recover over-withholding) | Non-resident owner |
The key numbers
| Item | Value | Note |
|---|---|---|
| Part XIII withholding rate | 25% of gross rent | the default; reduced to net with an approved NR6 |
| Remittance due date | 15th of the following month | of the month the rent was paid or credited |
| NR4 information slip | Due March 31 | CRA guide T4061 (slip + summary) |
| Section 216 return | Taxed on NET income | graduated federal rates instead of 25% of gross |
| Section 216 deadline | June 30 (with NR6) / 2 years (without) | missing the NR6 deadline can restore the 25%-gross assessment |
| On sale — Section 116 | 25% federal holdback of gross price | + 12.875% Quebec holdback (Form TP-1097-V) for Quebec property |
| T1135 foreign-property threshold | C$100,000 cost | US reporting side, if you also file in the US |
| 2026 rent-increase cap — Ontario | 2.1% | guideline for most residential units |
| 2026 rent-increase cap — BC | 2.3% | annual allowable increase |
Educational reference, not tax advice. Figures for the 2026 tax year; confirm your specifics with a cross-border accountant.
One thing people get wrong
The Canada-US treaty does not reduce the 25% rental withholding (it reduces dividend and interest rates, not real-property rent). The mechanism to be taxed on net — and recover the excess — is the Section 216election, not the treaty. The treaty's role is the foreign tax credit that stops the same rent from being fully taxed in both countries.