Maroof HS CPA Professional Corporation, Toronto

Non Resident Income Tax Services Canada

Individuals and Corporations

Non-Resident Income Tax Services

Maroof HS CPA Professional Corporation provides full-scale income tax services for non-residents of Canada. No matter where you live, you can take advantage of our Non-resident income tax services in Canada.

Be it income tax preparation, income tax planning, or GST/HST issues for non-residents of Canada.

Our Income tax services for Non-Residents of Canada covers both Individuals and Corporations. 

One of the best tax Firms!

We are not saying this! Our clients are...

Why? Come and find it for yourself.

Non-Resident Individuals

For Individual taxpayers, our Income tax services for Non-Residents of Canada include:

  • Individual income tax returns – Canadian employment income of Non-residents 
  • Section 216 Tax returns – Nonresidents generating rental income from real estate properties 
  • Section 216.1 Tax Returns 
  • Section 217 Tax returns 
  • Certificate of Compliance for Non-Residents under Section 116
  • Underused Housing tax return – UHT-2900
  • Tax planning issues related to Canadian residency or Canadian-sourced income 

Income tax return preparation for Non-Resident Individuals

Do you have to file a Canadian income tax return if you are a Non-Resident of Canada?

Some of the common situations where non-residents of Canada need to file tax returns include:

  • If the CRA has requested or demanded a Non-Resident to file a tax return in Canada
  • You own real estate in Canada and generate rental income. (Very common) 
  • You are selling real estate or other Taxable Canadian Property (TCP) located in Canada
  • You generate employment income from Canada
  • You have other Canadian-Sourced income 
  • You performed services in Canada
  • You received Canadian income subject to withholding but need refund from CRA 

Withholding tax issues for payments to non-residents

Canadian payors are required to withhold taxes from the payments to non-residents (NR) of Canada. Withholding rates vary for different countries depending on the kind of income nonresident is generating from Canada. In some cases, withholding satisfies the tax obligation of NR in full. However, certain cases require the filing of an income tax return in Canada.

Canadian payors are held responsible for not withholding and remitting taxes from payments to NR. They are also required to file the information returns at end of the calendar year. This makes it even more important for Canadian payors to seek proper tax advice.

Rental income and real estate sale

There is a buzzing estate market offering lucrative returns in Canada. Many non-resident individuals and corporations invest in real estate.

Any rent payment to a non-resident of Canada requires a withholding of 25% of the gross amount. However, the non-resident can elect to file a tax return under section 216 of the Income Tax Act and request the withholding to be done at a reduced rate. Once approved, the payor can withhold taxes at a lower rate. This comes with an important caveat. If the non-resident does not file a tax return, the withholding agent is liable to pay the taxes at the applicable rate on gross amount.

You need to file the election to file the tax return under section 216.

Read: Rental income and taxes for non-residents of Canada

Underused Housing Tax (UHT) Returns 

Effective January 01, 2022, ‘affected owners’ of residential properties need to file and pay UHT every year.

UHT-2900 (UHT Tax returns) are due on April 30th of the following year for a given calendar year. There are steep penalties for late or missed filings. More information on UHT-2900 tax returns is available here

We can help you determine if you are an affected owner, possible exemptions available to you, and if needed filing of the UHT tax returns. 

Certificate of compliance for non-residents selling Canadian Real Estate

At the time of the sale of real estate property, the purchaser is required to withhold taxes from the gross amount of the sale. Further, a certificate of compliance is required as well.

Certificate of compliance can take significant time, so it’s better to start the process earlier. 

Do you need help with getting a clearance certificate from CRA? Do you need to file Sec 216 or 217 income tax returns? Get in touch today. 

Individual Income Tax Number (ITN) from CRA

If you have an income tax filing requirement and do not have a Social Insurance Number (SIN, you need to apply for an ITN from Canada Revenue Agency. 

Please find more information on ITN for nonresidents here.

Carrying on business in Canada

If you are an individual or a corporation carrying on business in Canada, you are subject to requirements under both Excise Tax Act (ETA) and Income Tax Act (ITA). You might be “carrying on business” in Canada even when you are not sure. 

The requirements under ETA and ITA become complex depending on the corporate structures, transactions between non-residents and residents, and tax treaties between Canada and other countries.

Voluntary Disclosure Program for Non-Residents of Canada

Sometimes, non-residents are in non-compliance with the tax laws of Canada, either intentionally or based on misguided advice. The Canada Revenue Agency runs a program Voluntary Disclosure Program (VDP) and gives an opportunity to taxpayers to come clean. The VDP offers protection from gross negligence and criminal prosecution. There is a possibility to reduce interest and penalties as well.

Need help with income tax planning, preparation, resolving issues with Canada Revenue Agency, or formal tax advice, or a VDP application? 

Get in touch with us today and experience the excellence in service other non-residents clients swear about. 

For Businesses

For Businesses, we have a wider ranger of tax services covering tax compliance with both income taxes and excise taxes.

  • Corporate income tax return filing services for Non-Resident corporations 
  • Planning issues involving carrying-on-business in Canada
  • Planning related to income taxes 
  • Planning related to GST/HST

Our Services

We offer a range of services when it comes to income tax services for both individuals and corporations in Canada and the United States. 

Learn more about our income tax, accounting and business consultancy. 

Get In Touch!

Ready to find out why are we the favourite accountants in Canada? Get in touch with us to experience the best services in the city. 

We respond to all quote requests within one business day!


Subscribe and get occasional updates from our side. 

If you have a tax question, you can submit to us and we may publish the answer if its an area of general interest for a wider audience.

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What Our Client's Say

Always perfect! Anything less than that is not acceptable..

XNM Creations - Toronto
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"Absolutely the best CPA out there. I made over 100 calls before I met them! Maroof is extremely knowledgeable and genuinely wants to help other businesses. He takes time to explain complex things. He is also future-proof, so young entrepreneurs like to easily approach him."
Ned Dimitrov
Cross border tax client
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Maroof and his staff are extremely professional, responsive, and thoughtful in preparing our taxes and providing advice throughout the year. I always feel like Maroof pays close attention to our concerns and carefully thinks through the details of our multi-country yearly taxes. I plan on staying with Maroof for a long time.
Molly Leonard
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I considered several firms in USA and Canada to assist me with my entry to Canada. I needed integrity and accuracy. That’s when I found Maroof HS. The Maroof HS team delivers professionalism and credibility on USA/Canada personal and corporate tax. Maroof is a thorough, ethical, and competent advisor in complex scenarios. His approach is attentive and patient; ensuring tax and international reporting obligations are filed accurately and timely. I look forward to working with them for years to come!
AJ & Raheel
Car Squad - Toronto
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"Very professional and easy to deal with, Maroof was flawless in dealing with and helping us secure our financing for a multi-million dollar automotive operations in GTA. We tried several places, and Maroof was by far the best and easiest to deal with, thanks for all the help, my friend! Looking forward to more future business!"
Daniel Passmore
Passmore Law - California
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“Maroof has prepared several financial statements for my clients. He is thorough, accurate, detailed, and attentive. I continue to utilize his services and have never been disappointed.”
Gary Rotman
Hew Technologies & SIMPL
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“I had been looking for a reliable Chartered accountant, found Maroof. He has proved to be an excellent decision for our both companies. His team handles all our accounting requirements, for both our US and Canadian corporations. His pricing/value has been one of the best I have seen in over 30 years in business working with many people in the accounting and income tax disciplines. Highly recommended!”
Eric Ing
Nozo Inc.
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Maroof was super helpful and professional. Helped me through a tonne of my business and personal taxes. Answered quickly, answered all my questions, was patient with the process, made the entire thing understandable. I'll be sticking with this guy for all my future tax needs and have already referred him to a few of my friends. Super legit dude, friendly personality.
Kamyar Hossieny
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I spoke to numerous accountants before coming across Maroof. Immediately Maroof was able to identify and provide a solution to a big issue. The issue was my misunderstanding of a complexity. He took his time to explain me it in such a simple way. We were on a huge time crunch and on the verge of being hit with a huge penalty, Maroof provided us with all the reassurance we needed as him and his team did their magic. Not only did we save thousands in penalties but now our taxes situation is fully compliant and good to go for years to come! This firm has changed my mind about the accounting industry forever.

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