The Canada Revenue Agency (CRA) will only accept your section 216 election for your 2025 taxes if your return is filed by the following due dates:
- April 30, 2026: Deadline to report a recapture of capital cost allowance (CCA) on your 2025 return
- June 30, 2026: Deadline to file if the CRA approved Form NR6 for 2025
- December 31, 2027: Deadline to file your section 216 return for 2025
Filing for refund after the end of the year
Generally, you have to send the CRA your section 216 return within 2 years from the end of the year that the rental income or timber royalty income was paid or credited to you. This applies if your agent withheld the non-resident tax of 25% on your gross rental income or timber royalty income for the entire year.
If you have an approved Form NR6
- June 30, 2026: Deadline to file if the CRA approved Form NR6 for 2025
If you sent Form NR6 and the CRA approved it, you must file your 2025 section 216 return on or before June 30, 2026. You have to include the income and expenses from all of your Canadian rental properties.
You have to file a section 216 return by the due date even if you:
- have no tax payable
- are not expecting a refund
- have a net rental loss
If you sold your rental property
- April 30, 2026: Deadline to report a recapture of CCA on your 2025 return
You must file a section 216 return for 2025 and pay any balance owing by April 30, 2026, if both of the following conditions apply:
- you disposed of rental property in 2025 that you had previously claimed CCA for
- you are reporting the recapture of CCA on your 2025 return
Exception to the due date
When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.
What happens if you file late
If you do not send the CRA your section 216 return by the due date, your election will be invalid.
If the payer did not withhold the correct amount of non-resident tax from your rental or timber royalty income, the CRA will issue a non-resident tax assessment to you.
If the CRA approved your Form NR6 for the year and you do not file your section 216 return by the due date, you will be subject to non-resident tax on your gross rental income or timber royalty income. If the correct amount of this tax was not withheld at source, the CRA will issue a non-resident tax assessment to your agent.
For details, go to Subsection 216(1) Late-filing Policy
