Cross-Border Landlord Tax Topics
The forms, rules, and strategies every cross-border landlord eventually encounters — Part XIII withholding, Section 216, FIRPTA, T1135, FBAR, and the rest. Plain English, sourced to CRA, IRS, and Bank of Canada.
Canadian Landlord with US Rental Property: Complete Tax Guide
A complete guide for Canadian residents who own rental property in the US, covering both CRA reporting requirements (T1135, foreign income) and IRS obligations (1040-NR, Schedule E).
intermediateSnowbird Tax Guide: Staying in the US Without Triggering US Tax Residency
Canadian snowbirds who spend more than 122 days per year in the US may meet the IRS Substantial Presence Test. Learn how Form 8840 (Closer Connection) protects your Canadian tax status.
intermediateForeign Tax Credit: Avoiding Double Taxation on US Rental Income
Canadian landlords who pay US tax on their US rental income can claim a foreign tax credit on their Canadian return to avoid being taxed twice. Here's how the credit works under the Canada-US treaty.
intermediateThe 30% Tax Trap: What Canadian Landlords with US Rental Properties Must Know
Most Canadian landlords don't know their tenants must withhold 30% of every rent cheque for the IRS. Here's how the trap works — and the IRC 871(d) election that escapes it.
NR4 Slip: Complete Guide for Non-Resident Landlords
Everything a non-resident landlord needs to know about the NR4 slip — what it is, who issues it, how Part XIII withholding works, and how to get a refund via a Section 216 election.
intermediateT776 Statement of Real Estate Rentals: Line-by-Line Guide
A detailed walkthrough of every line on CRA Form T776, with examples for Canadian landlords and non-residents filing a Section 216 return.
intermediatePart XIII Withholding Tax: What Non-Resident Landlords Must Know
Part XIII of the Income Tax Act requires 25% withholding on gross rents paid to non-residents of Canada. This guide covers who must withhold, how to remit, and how to reduce the rate.
advancedSection 216 Election: How Non-Residents Recover Over-Withheld Tax
The Section 216 election lets non-resident landlords file a Canadian tax return on net rental income instead of paying 25% on gross rents. Most get a significant refund.
intermediateNR6: How to Reduce Your Part XIII Withholding from Gross to Net
Filing an NR6 with CRA allows your property manager to withhold Part XIII tax on net rental income (after expenses) instead of the full 25% on gross rents. Here's how to file it.
intermediateT1135: Reporting Your US Property to CRA
Canadian residents who own US rental property worth more than CAD $100,000 must file the T1135 Foreign Income Verification Statement with CRA. Here's what to report and how.
beginnerCRA Exchange Rates for US Rental Income: How to Convert USD to CAD
CRA requires US rental income to be reported in Canadian dollars. The CRA accepts the Bank of Canada annual average exchange rate for converting annual rental income. This guide explains how to use it.
intermediateCCA on Canadian Rental Property: How Capital Cost Allowance Works
Capital Cost Allowance (CCA) is the Canadian equivalent of depreciation. Landlords can deduct CCA on their rental property on Form T776, but must recapture it when they sell.
beginnerTracking Rental Income Paid via Interac e-Transfer for CRA
Many Canadian tenants pay rent via Interac e-Transfer. CRA treats e-Transfer payments as income received on the date of deposit. Learn how to properly track and record these payments for tax purposes.
intermediateAirbnb and Short-Term Rental Taxes in Canada: CRA Rules
Income from Airbnb and other short-term rental platforms is taxable in Canada. Depending on services provided, it may be rental income (T776) or business income (T2125). GST/HST may also apply.
intermediateGST/HST and Rental Property in Canada: What Landlords Need to Know
Long-term residential rentals are generally GST/HST exempt. But commercial rentals, short-term rentals (under 30 days), and new construction rentals have GST/HST implications. Complete landlord guide.
Schedule E for Canadian Landlords: Reporting US Rental Income
Canadian landlords with US rental property can use Schedule E (attached to Form 1040-NR) to deduct mortgage interest, property taxes, depreciation, and other expenses against US rental income.
beginnerHow to Get an ITIN (Form W-7) as a Canadian Landlord
Canadian landlords who own US rental property need an Individual Taxpayer Identification Number (ITIN) to file US tax returns and comply with FIRPTA. Step-by-step guide to applying.
advancedFIRPTA: What Happens When a Canadian Sells US Property
When a Canadian sells US real estate, the buyer must withhold 15% of the gross sale price under FIRPTA. This guide explains the withholding rules, how to apply for a certificate to reduce withholding, and how to report the sale.
intermediateFBAR for Canadians: Do You Need to Report Your Canadian Accounts?
US persons living in Canada (green card holders, dual citizens, substantial presence test passers) must file an FBAR if their Canadian accounts exceed $10,000. Complete guide to FinCEN 114 requirements.
intermediateDepreciation on US Rental Property for Canadian Landlords
Canadians with US rental property can deduct depreciation on Form 4562 (27.5-year straight-line). Unlike CCA, US depreciation recapture is taxed at a flat 25% rate on sale.
Handle it all automatically
BorderBird is built for the workflow these topics describe — forwarded-email rent import, dual-currency P&L, NR4 reporting-month tracking, Schedule E + T776 exports. 5-minute setup, no credit card.
Try BorderBird free →