As a non-resident of Canada, you can choose to file a separate return to get a refund of the tax you already paid by electing under section 216.
To file a valid election under section 216 of the Income Tax Act for 2025, you must meet all the following criteria :
- You were a non-resident of Canada for all or part of 2025.
Who is considered a non-resident for tax purposes?
Generally, you are a non-resident of Canada for tax purposes if you permanently live outside Canada and do not have significant residential ties with Canada.
For more information, go to Determining your residency status
- While you were a non-resident of Canada, you or a partnership which you were a member of received either or both of the following types of Canadian-source income in 2025:
- Rental income from real or immovable property in Canada
- Timber royalties on a timber resource property or timber limit in Canada
What type of income cannot be reported on a section 216 return?
Non-eligible Canadian-source income
You cannot include the following on your section 216 return:
- Employment income
- Business income
- Capital gains
- Interest income
If your rental income from real or immovable property in Canada is from carrying on a business in Canada, or if you have other Canadian-source income for 2025, you may have to send the Canada Revenue Agency a separate Canadian return to report it. For more information, go to Guide T4058, Non-Residents and Income Tax.
- You are reporting all of your Canadian rental income, timber royalties and expenses together in one section 216 return.
- You are within the timeframe to file a section 216 return.
What are the due dates for a section 216 return?
Generally, you have to file your section 216 return within two years from the end of the year that the rental income was paid or credited to you. However, your due date may be different if one of the following applies to you:
- The CRA approved your Form NR6 for 2025: you have to file your 2025 section 216 return on or before June 30, 2026, and include the income and expenses from all of your Canadian rental properties
- You disposed of your rental property (Canadian real or immovable property, timber resource property, or timber limit), and you have a recapture of capital cost allowance from a previous section 216 return: you must file a section 216 return for 2025 by April 30, 2026
If you do not file your section 216 return by the due date, your election will be invalid.
For more information, go to When to file section 216 return.
