Rental income and non-resident tax

This section provides information for non-residents who receive rental income from real and immovable property in Canada.

Forms and publications

• Guide T4144, Income Tax Guide for Electing Under Section 216
• 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
• Form T1159, Income Tax Return for Electing Under Section 216

Related topics

• Non-residents of Canada
• Lines 12599 and 12600 – Rental income