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A non resident tax return in Canada is due on 30 April for most people, and on 15 June if you’re self-employed, but any balance is still due on 30 April. Those are the dates for the 2025 return (30 April 2026 and 15 June 2026). The 2026 return dates weren’t published when we checked, so treat them as unconfirmed.
Who has to file a Canadian return as a non-resident?
You don’t file just because you own something here. The CRA lists the situations. You must file if the CRA sent you a request, if you have tax to pay, or if you want a refund. You also file if you sold taxable Canadian property and made a capital gain, if you worked in Canada or ran a business here, or if you have to repay OAS or EI benefits.
There’s one exception worth knowing. If every dollar of the gain on a property sale is exempt under a tax treaty, or you hold a certificate of compliance, you may not need to file for it.
What is Part XIII tax, and can you get it back?
Most passive income paid to a non-resident is hit by withholding tax under Part XIII. The usual rate is 25%, and it covers rent, dividends, pensions, RRSP withdrawals and annuities. A tax treaty with your home country can lower the rate. The payer takes it off before you see the money.
Here’s the catch. The CRA says Part XIII tax isn’t refundable just because you file a return. Two elections are the exception.
| Election | Covers | Due date for 2025 |
|---|---|---|
| Section 216 | Rent from real property, timber royalties | 30 April 2026, or 15 June if self-employed |
| Section 217 | Certain pension income | 30 June 2026 (payment still due 30 April) |
| Section 216.1 | Film and media work | 30 April 2026, or 15 June if self-employed |
Why bother with section 216? Because 25% is taken from gross rent, before any costs. Take $24,000 of rent a year. Withholding is 25% of that, or $6,000. But your real profit after property tax, repairs and interest could be much smaller, and the election lets you file on the net figure and claim back the excess. We can’t say what the result would be for you, because the costs and the CRA’s treatment of each item decide it.
Where do you send it, and how do you pay?
You mail a non-resident return to your designated tax centre. Section 216.1 returns go to the Film Services Unit for the province or territory. Use the non-resident package for the year, not the regular T1 guide.
Pay by the due date. If you owe tax, the CRA charges interest that compounds daily from the day after the balance is due. A late return with a balance also draws the usual late-filing penalty, 5% of the balance plus 1% for every full month late, up to 12 months.
How does a non-resident return differ from a resident one?
Mostly in what you report. The CRA’s list is about Canadian sources: work or a business in Canada, gains on taxable Canadian property, and the elections above. We haven’t confirmed which credits carry over, so check the guide. That matters when you reach for a calculator. Our income tax calculator and rental income tax calculator assume a resident with the full basic personal amount, so they don’t give a non-resident answer. Use them for a rough sense of scale, not for a filing.
Buying a home is a different question. Ontario’s non-resident speculation tax is 25% of the price for a foreign buyer, so on $900,000 the non-resident buyer tax calculator shows $225,000, and the ontario.ca page says some buyers can claim it back. That’s a tax on the purchase, and it has nothing to do with your annual return. A federal ban on foreign buyers is in force to 1 January 2027, and we found no official page on an extension.
Mistakes that cost non-residents money
The big one is assuming withholding settles everything. It can, but on rent it’s taken from gross, so it can take more than your real tax. Another is missing the 30 June date for a section 217 election, because the payment date doesn’t move with it.
If you can’t tell if you count as a non-resident at all, that’s a separate residency question, and only the CRA can rule on it. Don’t file as a non-resident until you’ve settled it.
Where do these numbers come from?
Filing situations, due dates, mailing and payment rules come from the Canada Revenue Agency’s 2025 guide for non-residents and its page on non-residents of Canada, read in September 2026. Late-filing penalties come from its penalty page. The Ontario tax comes from ontario.ca via our data files. The rent example is simple arithmetic. This website has no connection with the CRA or any other government body.
Frequently asked questions
When is a non-resident return due?
For the 2025 return it was 30 April 2026, or 15 June 2026 if you're self-employed, with any balance due 30 April. We couldn't find 2026 return dates yet.
What is the usual withholding rate on rent paid to a non-resident?
The usual Part XIII rate is 25% unless a tax treaty lowers it.
Can I get Part XIII tax refunded by filing?
Not by filing alone. The CRA says it's refundable only through a section 216 or section 217 election.
Who has to file?
Anyone the CRA asks, anyone with tax to pay or a refund to claim, and people who sold taxable Canadian property at a gain or worked or ran a business in Canada.
Where do I mail the return?
To your designated tax centre. Film and media returns under section 216.1 go to the Film Services Unit.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.