Non-residents

As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The most common types of Canadian income subject to Canadian tax are dividends, rental and royalty payments, pension payments, Old Age Security pension, Canada Pension Plan and Quebec Pension Plan benefits; retiring allowance, registered retirement savings plan payments, registered retirement income fund payments, annuity payments and management fees.   

Non-Resident Rental Tax Compliance
The non-resident tax return most frequently filed at Kevin K. Yip, Inc. is for rental properties. A detailed outline how these returns are filed can be found here, which includes NR6 filing and Section 216 returns.

Disposition of Rental Properties
There are also forms and tax returns to be filed when a non-resident disposes of certain Canadian taxable properties, such as rental properties. The process of disposition is outlined here.
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Our firm has lots of experience in filing non-resident tax forms and tax returns.  We help clients file NR6, NR4, clearance certificates and non-resident tax returns under section 216 and 217.       

Underused Housing Tax Returns
Non-residents who are not Canadian citizens are not considered "excluded owners", and therefore need to file a mandatory declaration. However, you may be eligible for a tax exemption if the property is rented out or otherwise occupied by a relative. 

If you are looking for our assistance, please complete the appropriate checklists and call us at 604-267-1220 or send us an e-mail at info@kyipcpa.com for an appointment.