Non-Resident Tax Services in Mississauga
Canadian tax compliance made simple for non-residents with Canadian income, property, or investments. BOMCAS Canada's Mississauga non-resident tax specialists handle NR4, Part XIII withholding, Section 216/217 elections, and all aspects of Canadian non-resident taxation.
Non-Resident Tax Compliance for Canadian Income
Non-residents of Canada who own Canadian property, receive Canadian investment income, work in Canada, or sell Canadian assets have specific CRA filing and withholding tax obligations. Failing to comply can result in penalties, interest, and legal complications. Our Mississauga non-resident tax team provides comprehensive compliance services.
NR4 Tax Slip Reconciliation
Review and reconcile NR4 slips and ensure correct withholding tax rates apply under tax treaties.
Section 216 Rental Election
File Section 216 returns for non-resident rental income — pay tax on net income instead of gross rents.
Canadian Real Estate Disposition
T2062 clearance certificate applications and Section 116 compliance for non-resident property sales.
Part XIII Withholding Tax
Review and manage Part XIII withholding tax on dividends, interest, rents and royalties paid to non-residents.
Section 217 Pension Elections
Section 217 elections for non-residents receiving RRSP, RRIF, pension or OAS payments from Canada.
Departure Tax Returns
Final Canadian tax return and deemed disposition calculations when you leave Canada and become a non-resident.
Frequently Asked Questions
Non-residents of Canada who earn Canadian-source income are generally subject to withholding tax (Part XIII tax) at 25% (reduced by tax treaties) on passive income such as rental income, dividends, pension payments, and management fees. Employment income and business income earned in Canada are subject to different rules. Our Mississauga non-resident tax specialists will review your specific situation.
A Section 216 election allows non-residents earning Canadian rental income to file a Canadian tax return and pay tax only on the net rental income (after deducting allowable expenses) at graduated rates, rather than paying the flat 25% Part XIII withholding tax on gross rents. This election is almost always more beneficial for non-residents with rental expenses — our team can calculate whether it applies to your situation.
Yes. Non-residents selling Canadian real estate must notify the CRA before the sale (or within 10 days after) using Form T2062, obtain a CRA clearance certificate, and file a Canadian non-resident tax return. The purchaser is also required to withhold a portion of the purchase price. Failure to comply can result in significant penalties. Our Mississauga non-resident tax team handles all aspects of the sale process.
A Section 216 election applies to non-residents earning Canadian rental income — it allows them to pay tax on net rental income instead of gross rents. A Section 217 election applies to non-residents receiving certain Canadian pension, RRSP, and other benefits — it allows them to file a Canadian return and potentially reduce their withholding tax rate. Both elections must be filed by June 30 of the following year.