Canadian Resident Agent
Where LandLord acts as the Canadian resident agent, the rental-income withholding and reporting workflow stays connected to the managed property.
Non-Resident Rental Income Administration
Live Abroad. Own in Canada. We Help Manage What Comes With Both.
We help non-resident owners manage the Canadian side of rental ownership, from rent collection and withholding to NR6, NR4 and ongoing reporting connected to the property.
Non-Resident Rental Income Support
The non-resident side of your rental, kept on track.
Because LandLord already manages the rent and financial record for the property, the non-resident workflow can stay connected to the same operating information instead of becoming another file for the owner to coordinate from abroad.
Withholding & Remittances
Applicable non-resident tax is withheld from rental income and remitted to the CRA according to the required monthly schedule.
NR6 Coordination
When net-income withholding is being elected, we coordinate the rental-property information and agent undertaking used in the NR6 process.
NR4 & Supporting Records
Year-end NR4 reporting and the related owner statements, income, expenses and withholding records stay organized around the rental file.
Canadian Rental Income
The default rule is 25% of gross rent. An approved NR6 can change the calculation.
When rental income from Canadian real property is paid or credited to a non-resident, the payer or Canadian resident agent generally has to withhold non-resident tax. Without an approved NR6, the standard withholding is 25% of gross rental income.
If the CRA approves Form NR6, the Canadian resident agent can generally withhold 25% of net rental income instead. Until the CRA approves the NR6 in writing, withholding continues on the gross amount.
Default Treatment
25% of gross rent Withholding is calculated before rental expenses.With CRA-Approved NR6
25% of net rental income Withholding can be calculated after eligible rental expenses used in the NR6 estimate.Annual Compliance Workflow
The key dates happen throughout the year.
Non-resident rental administration is not one annual form. It can involve an annual NR6, monthly withholding and remittances, year-end NR4 reporting and supporting records for the owner's separate Section 216 tax filing.
Before the first rent / start of the tax year
NR6, when you are electing net withholding
Form NR6 should be sent to the CRA on or before January 1 of the tax year or before the first rental payment is due. A separate NR6 is required for each applicable tax year.
During the year
Withholding & monthly remittance
Non-resident tax withheld from rental income must reach the CRA on or before the 15th day of the month following the month the amount was paid or credited.
After year-end
NR4 reporting
The NR4 reports the gross rent paid or credited and the non-resident tax withheld. The NR4 information return is generally due by March 31 following the calendar year.
Section 216 return
Your tax return reconciles the year
If an individual owner had an approved NR6, the Section 216 return is generally due by June 30 of the following year. The return is the owner's tax filing; LandLord provides the rental-property records and withholding information used by the owner or tax professional.
Who Handles What
We handle the rental-income administration. Your tax professional handles your return.
The property record and the tax return need to work together, but they serve different purposes. LandLord manages the agent-side administration tied to the rental income and provides the records generated through that process. Your accountant or tax professional prepares the owner's Section 216 return and advises on deductions, residency and the final tax position.
LandLord
Rental-income administration
Canadian-agent responsibilities, required withholding and remittance administration, and the records generated through the non-resident workflow.
Your Tax Professional
Section 216 & tax advice
Your accountant or tax professional prepares the Section 216 return, confirms deductions and final tax position, and advises on personal residency or other tax matters.
Support From Outside Canada
The compliance record stays here, even when you are somewhere else.
Non-resident owners should not have to reconstruct the withholding history from scattered emails. LandLord keeps the administration tied to the managed rental and the financial records behind it.
A continuous record of remittances and annual reporting
Owner statements, invoices and financial records kept with the property
Client-portal visibility to the supporting property record
Already Receiving Canadian Rent?
We start with where the file stands today.
If the property is already producing rent, we review the current Canadian-agent setup, NR6 approval where applicable, and the withholding and remittance history already completed for the year before continuing the workflow from there.
Non-Resident FAQs
Rental-income administration, without the guesswork.
Practical questions about Canadian resident agents, withholding, NR6, NR4 and the records your tax professional may need.
What is the 25% withholding rule for a non-resident landlord?
The CRA generally requires the payer or Canadian resident agent to withhold 25% of gross rental income paid or credited to a non-resident owner and remit the withheld tax to the CRA.
What is Form NR6 and is it mandatory?
NR6 is the undertaking used when a non-resident owner wants to seek withholding based on estimated net rental income rather than the default gross-rent method. It is not mandatory, but it requires CRA approval before the agent can switch to net-income withholding.
When can withholding change from gross rent to net rental income?
The agent must continue withholding on gross rental income until the CRA approves Form NR6 in writing. After approval, the agent can generally withhold 25% of the net rental income instead.
What does a Canadian resident agent do?
The agent is a Canadian resident who acts on the owner's behalf regarding Canadian-source rental income and is responsible for the applicable withholding and remittance process. The agent is also part of the NR6 undertaking when that election is used.
What is an NR4 slip?
The NR4 reports the gross rental income paid or credited to the non-resident owner and the amount of non-resident tax withheld. It forms part of the year-end reporting record used by the owner and their tax professional.
Does LandLord file my Section 216 tax return?
No. Section 216 is the owner's Canadian income-tax filing. LandLord provides the property-management, withholding and reporting records connected to the rental file; your accountant or tax professional prepares the return and provides tax advice.
What if I am not sure whether the CRA considers me a non-resident?
Canadian tax residency depends on the facts of your situation. LandLord does not determine personal residency status or provide tax advice; confirm your position with the CRA or a qualified tax professional before relying on the non-resident withholding rules.
Non-Resident Rental Income Support
Keep the property managed. Keep the non-resident requirements organized.
If LandLord manages your rental and you need Canadian resident agent, withholding, NR6 or NR4 support, our team can review the current setup and explain what is needed next.