Free CRA Part XIII Remittance Calculator for Non-Resident Landlords
This calculator is for non-resident landlords (e.g., US residents) earning rental income from Canadian property.
As a non-resident landlord with Canadian rental property, you must remit 25% of gross rent to CRA by the 15th of the following month. Calculate your monthly obligations across all properties — including last-month deposits.
Never miss the 15th
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⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, accounting, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
BorderBird is a rental-management and record-keeping tool. It is not an accountant and does not provide accounting, tax, or legal advice.
Rates and rules reviewed against CRA guidance and current for the 2026 tax year — last reviewed August 2026. Tax rules change; confirm against the source before filing.
Properties
Property 1
Enter a monthly rent amount to calculate CRA withholding.
How Part XIII Withholding Works
Under Part XIII of the Income Tax Act, any person who pays rent to a non-resident of Canada must withhold 25% of the gross rent and remit it to CRA by the 15th day of the month following the payment. This applies to both tenant-paid and property-manager-collected rents.
Cash-basis rule for deposits
A last-month deposit is taxable in the month it was received, not the month it is credited to the tenant. If a tenant pays a last-month deposit on lease signing in January, that amount must be included in January's remittance — even though it will not be applied until the final month of tenancy two years later. This is the cash-basis rule used by CRA.
Multiple properties — one remittance
If you own more than one Canadian rental property, all Part XIII withholding is combined into a single monthly remittance under your NR account number. You do not need to file separate remittances per property.
Does a tax treaty reduce the 25% rate?
Not for rental income. Under the Canada–US treaty (and Canada's treaties generally), income from real property stays taxable in the country where the property sits at full domestic rates — so the 25% Part XIII rate on gross rent is not reduced the way withholding on dividends, interest, or royalties can be. The two ways to actually pay less are Canadian: an NR6 election (withhold on net rent) and a Section 216 return (tax on net income at graduated rates). Both are explained below.
NR6 election — withhold on net rent
Filing Form NR6 with CRA before January 1 of the tax year allows you to reduce monthly withholding from 25% of gross rent to 25% of net rent (rent minus eligible expenses). This significantly improves cash flow. You must then file a Section 216 income tax return by June 30 of the following year.
Section 216 return — recover the rest
Even without an NR6, you can file a Section 216 return to claim deductions (mortgage interest, property tax, management fees, depreciation) and receive a refund of over-withheld Part XIII tax. The deadline is 2 years from the end of the tax year.
Frequently asked questions
How much Part XIII withholding do I owe CRA each month?
What is the NR6 election and how does it reduce withholding?
Can I get a refund of over-withheld Part XIII tax?
Do I need a separate remittance for each rental property?
What happens if I miss the Part XIII remittance deadline?
Does a tax treaty reduce the 25% withholding on my Canadian rental income?
Track remittances automatically with BorderBird
BorderBird calculates your monthly Part XIII owing in real time, handles deposit cash-basis timing automatically, and lets you upload NR receipts directly — so your accountant has everything they need for your Section 216 return.
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<p style="font-size:12px;color:#6B7A8D"><a href="https://www.borderbird.com/tools/cra-remittance-calculator">CRA Part XIII Remittance Calculator</a> by <a href="https://www.borderbird.com">BorderBird</a></p>