Important reminder about Form NR6

Form NR6 is an undertaking to file an income tax return.

It applies to non-residents who earn rental income from real property in Canada or timber royalties in Canada.

This reminder is for:

• Non-residents who filed Form NR6
• Canadian agents who filed Form NR6 on behalf of non-residents.

What you agreed to when you filed Form NR6

When you signed and filed Form NR6, you agreed to:

• File an income tax return under subsection 216(4) of the Income Tax Act.
• File the return even if no tax is owing on your net rental income for the year.

Filing deadlines

Your filing deadline depends on your type of filer.

If you are an individual

You must file your Income Tax Return for Electing Under Section 216 by:

• June 30 of the year after the tax year

If you are a corporation

You must file your T2 Corporation Income Tax Return by:

• Six months after the end of the tax year

If you are a trust or estate

You must file your T3 Trust Income Tax and Information Return by:

• Six months after the end of the tax year
• The non-resident corporation and the non-resident trust or estate has until 6 months after the end of the tax year to file the T2 Corporation Income Tax Return and the T3 Trust Income Tax and Information Return, respectively. We will not process subsection 216(4) returns received after the due date.

Late returns

We will not process subsection 216(4) returns that are received after the due date.

If you do not file on time, we may:

• Assess 25% tax on the gross rental income (or a lower tax-treaty rate, if it applies)
• Subtract any tax already paid during the year
• Charge penalties and interest

Because of this, it is important to file your return on or before the due date.

Reminder letters

We may not send reminder letters in future years if:

• Your agent does not change, or
• The same agent files NR6 forms for the same non-residents.

You are still responsible for filing on time.

Forms and guides

You can find the forms and guides you need here:

• Rental Income (T4036)
• Income Tax Guide for Electing Under Section 216 (T4144)
• Income Tax Return for Electing Under Section 216 (T1159)
• T2 Corporation - Income Tax Guide (T4012)
• T2 Corporation Income Tax Return (T2)
• T3 Trust Guide (T4013)
• T3 Trust Income Tax and Information Return (T3 RET)

Get help

For questions about Form NR6 or your filing obligations, call the International Tax and Non-Resident Enquiries line:

• 1-855-284-5946 (Canada or the United States)
• 613-940-8499 (outside Canada and the United States - we accept collect calls.)