Non-resident landlord tax forms — which one do you file?
The cross-border rental paper trail in one place: the CRA forms for a non-resident of Canada, and the IRS forms for a non-resident of the US. Each links to a plain-English definition.
In short: A non-resident who rents out Canadian property deals with the CRA forms — NR4 (your slip), NR6 (withhold on net), and the Section 216 return (T1159 + T776), with NR7-R for refunds. A non-resident who rents out US property deals with the IRS forms — W-8ECI (stop the 30% withholding), an ITIN, and Form 1040-NR with Schedule E, plus FIRPTA on sale.
By Emanuel — Founder, BorderBird · Updated June 2026
If you're a non-resident of Canada
You own Canadian rental property and live abroad. These forms move you from the flat 25% on gross rent toward tax on your net income — and recover the difference.
The default. Whoever pays your rent withholds 25% of the GROSS rent and remits it to CRA by the 15th of the next month. Everything else here reduces or recovers it.
Part XIII definition →Filed before the rental year. Once CRA approves it, your agent withholds 25% of NET rent (rent minus expenses) instead of gross — and you commit to filing a Section 216 return.
NR6 definition →The election that taxes your net rental income at graduated rates instead of a flat 25% on gross, and refunds the difference — usually thousands per year for a landlord with a mortgage.
Section 216 definition →The actual CRA return you file to make and report the Section 216 election. Due June 30 if you had an NR6 in place, otherwise within two years of year-end.
T1159 definition →Where you compute net rental income — gross rent minus expenses, plus optional CCA (which can't create a loss). It attaches to the Section 216 return.
T776 definition →By March 31 your agent issues an NR4 reporting the gross rent paid to you (box 16) and the Part XIII tax withheld (box 17), per CRA guide T4061. Your Section 216 return reconciles against it.
NR4 definition →The application to recover Part XIII tax withheld in excess or in error — filed within two years of the end of the year the tax was remitted (when a Section 216 return isn't doing the recovery).
NR7-R definition →If you're a non-resident of the US
You own US rental property (for example, a Canadian snowbird landlord). These forms move you off the flat 30% on gross rent to tax on your net income, and cover the sale.
Given to your US tenant or manager to certify the rental is effectively connected income (IRC §871(d)) — removing the default 30% withholding on gross US rent so you're taxed on net instead.
W-8ECI definition →A nine-digit IRS number (apply on Form W-7) for people who can't get an SSN. Required to file a 1040-NR and to give a valid W-8ECI.
ITIN definition →The return a non-US person files to report US-source income on a net basis. Due April 15, or June 15 if you had no US wages. Your rental figures come in on Schedule E.
1040-NR definition →Attached to the 1040-NR, it reports the US rental's income and deductible expenses in USD — including depreciation, which is recaptured when you sell.
Schedule E definition →On the sale of US real property by a foreign person, the buyer withholds 15% of the gross sale price until your US tax is settled — the US analog of Canada's Section 116.
FIRPTA definition →Get the numbers these forms need — from your rent emails
Every form above needs the same underlying data: clean, dated rental income and expenses. Forward your payment and receipt emails to a private BorderBird address and it builds the ledger — your Part XIII number, your net-income figures, your NR4 reconciliation — without ever connecting to your bank or reading your inbox.
Start free — forward your first email →Free tier, one property, no time limit, no credit card.
Run the numbers first
- Section 216 calculator — 25% on gross versus estimated tax on net, and your likely refund.
- CRA Part XIII remittance calculator — monthly withholding, with and without an NR6.
- NR4 penalty calculator — what a late or missed NR4 slip costs.
Create account, set up forwarding, add a property, add a tenant, forward your first email. Five steps, about a minute each.
Forward your payment and utility-bill emails — one filter, set once — and BorderBird auto-matches each to the right property and tenant, dated and queued for one-click import. It never connects to your inbox.
Years of payments in Gmail, Yahoo, Outlook, or Apple Mail? Forward them to your private BorderBird address and BorderBird imports them with their original dates.
Upload a signed lease PDF — AI pulls dates, rent, and tenant names. Renewals, vacates, and full tenancy history stay organized.
FAQ
Which tax forms does a non-resident landlord in Canada need?
Which US forms does a non-resident need for a US rental?
Is W-8BEN or W-8ECI the right form for US rental income?
I'm a US citizen with a Canadian rental — which return do I file in the US?
This page is general information, not tax advice. Cross-border rules carry steep penalties for missed withholding and late slips — consult a qualified cross-border tax professional, and verify current rules with the CRA (guide T4061) and the IRS.