RentLedgerNR6
Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty
⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
Before the first rental payment of the year (ideally by January 1)
Non-resident landlords with a Canadian property manager who want to reduce Part XIII withholding from gross to net rental income
What is NR6?
Filing an NR6 allows a non-resident landlord to reduce their withholding tax from 25% of gross rent to 25% of net rental income (after expenses). The property manager withholds on net rather than gross once CRA approves the NR6.
Who Needs to File NR6?
Non-resident landlords with a Canadian property manager who want to reduce Part XIII withholding from gross to net rental income
Filing Deadline
Before the first rental payment of the year (ideally by January 1)
Related Forms
Simplify your cross-border tax prep
RentLedger automatically tracks your rental income, converts currencies using CRA-approved rates, and exports reports your accountant can use to file NR6.
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