Complete the Identification section
There may be a delay in processing your return or getting your refund if information is missing or incorrect.
Before you provide an email address on your return
Enter your email address on your return if you want to receive email notifications from the CRA and you agree to the terms of use for email notifications. For details, go to Terms of use for email notifications.
If you provide an email address, you are automatically registering for email notifications. This means you will no longer receive paper mail from the CRA. You can view your CRA mail and manage your notification preferences in your CRA account.
Leave the email address blank if you don't have full access to your CRA account.
If you don't have a SIN or other tax identification number
You must use a tax identification number such as a SIN, ITN, or TTN to identify yourself for income tax purposes.
If you requested a SIN but have not received it yet: attach a note to your return and file it without your SIN. The CRA will assign you a TTN.
If you are not eligible for a SIN: print or download Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it with your section 216 return.
For more information or to apply for a SIN, see Social Insurance Number (Service Canada).
Report your rental income and timber royalties income
You may use Form T776, Statement of Real Estate Rentals to help you calculate your Canadian rental income from all of your Canadian properties for the 2025 calendar year. Report your gross income on line 12599 and net income on line 12600.
When to use Form T776
Even though we accept other types of financial statements, we encourage you to use Form T776, Statement of Real Estate Rentals to calculate your net rental income.
Form T776 includes areas for you to enter your gross rents, your rental expenses and any capital cost allowance (CCA). To calculate your rental income or loss, fill in the areas of the form that apply to you.
For detailed rental information and instructions on how to complete Form T776, refer to Guide T4036, Rental Income.
Member of a partnership
Enter your share of the amount from your T5013 slip on line 7 of your Form T776. If you are not completing Form T776, add any amount that a partnership allocated to you in its financial statements on line 12600 of your return.
Reporting only timber royalties
Provide another type of financial statement if you are reporting only income from timber royalties on a timber resource property or a timber limit in Canada. Do not complete Form T776.
Factors that may impact the amounts you are reporting
Leaving or entering Canada in 2025
If you immigrated to Canada or emigrated from Canada in 2025, include only your Canadian-source rental income or timber royalty income for the part of the year you were a non-resident of Canada.
Short-term rental
If you own, at any time, a non-compliant short-term rental (a residential property that is rented or offered for rent for a period of less than 90 consecutive days), you cannot deduct expenses that relate to your short-term rental income on your Form T776. For more information, see Guide T4036, Rental Income.
Rental losses
If you have a rental loss, enter the amount in brackets on line 12600.
You cannot use a loss reported on your section 216 return to reduce your income on another Canadian return for 2025 or any previous or future tax year. You also cannot apply this loss to a section 216 return for any previous or future year. Finally, you cannot use a loss reported on any other Canadian return to reduce your income reported on your section 216 return.
If you disposed of a rental property in 2025 that you had previously claimed capital cost allowance (CCA) for on a section 216 return, you have to include any recapture of that CCA on line 12600 of your return. If a terminal loss occurs because of the disposition, include the loss when you calculate the amount to report on line 12600.
Interest income
If you deposited your rental income into an account at a Canadian financial institution in 2025 and received interest income, do not include the interest income on your section 216 return.
Generally, the interest that you receive, or that is credited to you, is exempt from Canadian withholding tax if the payer is an unrelated person (at arm's length).
Multiple properties
An election under section 216 applies to all rental income and timber royalty income received for the tax year while you are considered a non-resident. If you own multiple properties, you cannot elect only on some of your properties.
Determine if you can claim a deduction
Check if you can claim the following deductions on your section 216 return:
Line 20800 – RRSP deduction
You can claim a deduction for contributions that you made to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), and specified pension plan (SPP) in Canada from March 4, 2025, to March 2, 2026, as well as any unused RRSP/PRPP contributions made in 1991 or later.
The maximum amount that you can deduct cannot be more than your RRSP/PRPP deduction limit. This limit is based on your earned income on Canadian tax returns from 1990 to 2024. If you are registered for CRA online services, you can view your current-year RRSP limit by signing in to your CRA account to access My Account for individuals.
You cannot claim an RRSP/PRPP contribution deduction on a section 216 return and again on a return reporting other Canadian-source income.
For more information about RRSPs/PRPPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement.
Line 20805 – FHSA deduction
Contributions to a first home savings account (FHSA) are generally deductible and qualifying withdrawals made from an FHSA to purchase a qualifying home are tax-free. Complete Schedule 15, FHSA Contributions, Transfers and Activities, to calculate your FHSA deduction and enter the result on line 20805 of your return.
For more information, go to Tax deductions for FHSA contributions.
Line 22000 – Support payments made
In certain circumstances, you can claim a deduction for support payments you made in 2025. However, you cannot claim a deduction for support payments on a section 216 return and again on a return reporting other Canadian-source income. For more information, go to see Support Payments, and Income Tax Folio S1-F3-C3, Support Payments.
Line 23200 – Other deductions
In certain circumstances, you can claim other deductions, such as legal fees that you paid in 2025 for advice or help in objecting to, or appealing, an assessment or decision under the Income Tax Act, as well as scholarships and research grants you repaid in 2025 that you previously reported as income on a Canadian return.
You cannot claim any of these deductions on a section 216 return and again on a return reporting other Canadian-source income. For more information about these deductions, contact the CRA.
You cannot use a loss reported on any other return to reduce your income on your section 216 return.
Calculate your refund or balance owing
Complete this part to calculate your refund or balance owing.
Line 43700 – Total non-resident tax withheld
Enter the total amount of non-resident tax withheld on the rental income and timber royalty income that you received in 2025 from box 17 of your NR4 slips.
Do not include tax withheld on other types of Canadian-source income.
Attach a copy of your NR4 slips to your return to support the amount of non-resident tax withheld on rental income and timber royalty income.
Line 47600 – Total tax remitted for the recapture of capital cost allowance (CCA)
You may have a recapture of CCA if you disposed of rental property that you claimed a CCA deduction for on your section 216 return.
Enter your share of the total amount of tax remitted for the recapture of CCA from Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada.
Attach copy 2 of Form T2064 or Form T2068 to your return to support the amount of tax remitted for the recapture of CCA.
For more information about the disposition of rental property, see Guide T4058, Non-Residents and Income Tax.
Based on your calculations, you will either get a:
- Refund on line 48400
If you have a Canadian bank account, you can sign up for direct deposit to receive your payments from the CRA. For more details, go to Direct deposit for individuals.
- Balance owing on line 48500
Your balance owing is due no later than April 30, 2026. The CRA will charge daily compound interest on any outstanding balance starting May 1, 2026, until you pay your balance in full.
Generally, the CRA does not charge or refund a difference of $2 or less.
Although you may be entitled to a refund for 2025, the CRA may keep all or part of it to apply against any amount you owe or are about to owe.
To find out which payment methods are available, refer to Make a payment to the CRA.
If you can’t pay your debt right away, you may arrange to pay your debt over time.
How to pay if you do not have a Canadian bank account
Do not mail cash or include cash with your return.
You or your representative can make a payment without an account at a Canadian bank or credit union using:
- a wire transfer in Canadian dollars
- an international money order in Canadian dollars
- a bank draft in Canadian funds on a Canadian bank
- an internationally issued credit card through a third party service provider for a fee
If you want to mail your payment to the CRA:
- Attach it to the front of your return.
- Make sure that you make out the payment to the Receiver General.
- Write your social insurance number, individual tax number, or temporary tax number and “Section 216” on the payment to help the CRA process it correctly.
For more information, go to Payments to the CRA.
