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CRA

Part XIII

Part XIII Withholding Tax on Non-Resident Income

⚠️ 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.

Filing deadline

15th of the month following each payment (monthly remittance)

Who must file

Payers (tenants, property managers) making rental payments to non-resident landlords

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What is Part XIII?

Part XIII of the Income Tax Act imposes a 25% withholding tax on certain payments to non-residents, including rental income from Canadian property. Under the Canada-US Tax Treaty, this rate may be reduced to 15% in some cases.

Who Needs to File Part XIII?

Payers (tenants, property managers) making rental payments to non-resident landlords

Filing Deadline

15th of the month following each payment (monthly remittance)

Related Forms

Part XIIIwithholding25%non-residentmonthly remittance

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