Please use the below checklists to arrange for your information if you are filing Section 216 tax returns and non-resident individual income tax returns in Canada.
Individual Tax Number (ITN) for Non-Residents
Non-residents of Canada who do not have a Social Insurance Number (SIN) require an Individual Tax Number (ITN) from the Canada Revenue Agency.
Issuance of ITN can take up to six weeks of processing time. If your section 216 tax returns require ITN, please discuss it with us in advance.
Checklist for Section 216 Tax Returns
Please arrange and provide the below information for Section 216 tax returns if you are generating rental income from Canada.
What is a Section 216 income tax return? You can find more information here.
Please note that section 216 tax returns (T1159) cannot be filed electronically.
Personal information
- Legal name – as per the passport
- Identification number – Canadian Social insurance number (SIN) or Individual Income Tax Number (ITN)
- Date of birth, gender, & marital status
- Phone, email address, and mailing address with postal code.
Rental income information
Please refer to the below checklist to provide rental income and expenses for your rental operations.
- Please use the spreadsheet provided by us or the one prepared by you. Your information must contain all the items as required by this information request checklist on rental income.
- Did you file NR6 with Canada Revenue Agency?
- Did anyone withhold taxes on the rental payments to you?
- Do you have NR4 information slips?
Mailing of Sec 216 Tax Returns
If you require us to mail your section 216 tax returns, you can electronically sign the tax return (additional mail and handling charges apply).
- Sign the tax return electronically. We’ll send the file after you review and confirm the information contained in the draft.
- You must verify your identity with us on Zoom. Our identification process involves two pieces of government-issued identification documents, one of which must have your photograph on it, and proof of mailing address on the tax return.
Underused Housing Tax (UHT) Return
If you are a nonresident and generating rental income from Canada, there is a possibility that you may have to file UHT-2900 with the Canada Revenue Agency (CRA) on or before April 30th of the year.
The first-ever filings of UHT-2900 that were originally due on April 30, 2023, were extended by the CRA until April 30, 2024.
Section 216.1 – Actors Election
An option for the actors to elect under Section 216.1 if it’s beneficial to them.
For section 216.1, we require below information:
- Personal information as mentioned in the previous section
- Copy of your T4A-NR, or other information slip issued to you.
- Your income from sources other than Canada. Please provide a summary.
- Provide a summary of income and expenses.
Section 217 Tax Returns
If you have already discussed section 217 tax return requirement with us, please provide the below information:
- Personal information, as mentioned in this checklist.
- Statement of worldwide income; provide a breakup of your total income during the year from sources within Canada, and outside Canada.
- All Canadian information slips.
- Any other information
More information on Electing under Section 217 is available here.
You should ideally upload these documents to the portal or respond to client requests sent to you.
