Rental income and non-resident
tax
When you receive rental income from real or immovable
property in Canada, the payer, such as the tenant, or agent,
such as the property manager, has to withhold non-resident
tax at the rate of 25% on the
gross
rental income paid or
credited to you. The payer has to pay the tax on or before
the 15th day of the month following the month the rental
income is paid or credited to you.
You should discuss this obligation with your payer to make
sure that the correct amount of
non-resident tax is withheld
and remitted to us on your behalf