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When you receive rental income from real or immovable property in Canada, the payer, such as the tenant or a property manager, has to withhold non-resident tax at the rate of 25% on the gross rental income paid or credited to you. The payer has to pay the tax to the Canada Revenue Agency (CRA) on or before the 15th day of the month following the month the rental income is paid or credited to you.
The payer has to give you two copies of an NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada showing the gross amount of rental income paid or credited to you during the year and the amount of non-resident tax withheld. The payer also has to send CRA an NR4 information return, as explained in Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting.
Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income from real or immovable property in Canada. However, if you elect under section 216 of the Income Tax Act, you are choosing to report your rental income from real or immovable property in Canada on a separate Canadian tax return. This allows you to pay tax on your net Canadian-sourced rental income instead of the gross amount and you may pay less tax. You may also receive a refund of some or all of the non-resident tax withheld. For more information, see Guide T4144, Income Tax Guide for Electing Under Section 216.
If you intend to elect under section 216, you may also want to consider having non-resident tax withheld on the net rental income instead of the gross amount. To do this, you and your agent (a resident of Canada who acts on your behalf regarding your Canadian rental income) have to complete Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real or Immovable Property or Receiving a Timber Royalty, and send it to the CRA for approval. You should send the CRA Form NR6 on or before January 1st of each year, or before the first rental payment is due.
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