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
Bill C-15 and the Underused Housing Tax (UHT): Proposed Elimination of UHT Filings Starting in 2025 Last updated: January 2026 The federal Underused Housing Tax (UHT) has created significant compliance obligations for Canadian and non-resident
Filing requirements: Non-residents with Rental income from Canada Non-residents of Canada who own Canadian real properties and generate rental income from such properties need to comply with certain reporting requirements. Important Disclaimer: Please note that
Non-residents of Canada face some challenges when it comes to compliance when owning Real Estate in Canada. Non-Residents here does not mean Non-Canadians, it also includes Canadian citizens and permanent residents who emigrated from Canada.
Individual Tax Number (ITN) for Non-Residents In order to file an individual income tax return with Canada Revenue Agency (CRA), you require either a Social Insurance Number (SIN) or an Individual Tax Number (ITN). If
Effective January 01, 2022, there is a new ‘Underused Housing Tax’ (UHT) imposed on specific taxpayers, known as “affected owners”. UHT is a tax levied on properties that are deemed to be underutilized or not
Income taxes for Non residents having rental income from Canada. When and how to report a non resident’s rental income to CRA.
What is a US LLC? A Limited Liability Company (LLC) is a type of business entity that is created by a state statute in the US. This type of structure does not exist in Canada.
