紧急叩请大家帮忙想想办法：税务问题
- 主题发起人 呆呆虫
- 开始时间
现在scared! 去年找的一个agent帮忙看房子，去年底该agent从Ottawa消失，从此杳无音讯，还卷跑了俺一个月房租:flaming:
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- 2006-03-01
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Read this word by word :blink:
http://www.cra-arc.gc.ca/E/pub/tg/t4144/t4144-e.html
Interesting section to pay attention to:
Electing under section 216 of the Income Tax Act
What is a section 216 election?
As a non resident of Canada, you can choose to send us a separate Canadian tax return to report your rental income from real property in Canada. Choosing to send us this return is called electing under section 216 of the Income Tax Act.
This return is separate from any other return you have to send us for the year. You will find two section 216 returns included in the centre of this guide.
Do you have more than one Canadian rental property?
If you have rental income from more than one rental property, complete only one section 216 return and include the income and expenses from all your Canadian rental properties.
What is the benefit of electing under section 216?
Electing under section 216 allows you to pay tax on your net Canadian-source rental income instead of on the gross amount. If the non-resident tax withheld by the payer is more than the amount of tax payable calculated on your section 216 return, we will refund the excess to you.
When is your section 216 return due?
Generally, you have to send us your section 216 return within two years from the end of the year in which the rental income was paid or credited to you. For exceptions, see "When is your 2009 section 216 return due?".
What if you send the return late?
If you do not send us your section 216 return by the due date, your election is invalid. If the payer did not withhold the correct amount of non-resident tax from your rental income, we will issue a non-resident tax assessment to you.
http://www.cra-arc.gc.ca/E/pub/tg/t4144/t4144-e.html
Interesting section to pay attention to:
Electing under section 216 of the Income Tax Act
What is a section 216 election?
As a non resident of Canada, you can choose to send us a separate Canadian tax return to report your rental income from real property in Canada. Choosing to send us this return is called electing under section 216 of the Income Tax Act.
This return is separate from any other return you have to send us for the year. You will find two section 216 returns included in the centre of this guide.
Do you have more than one Canadian rental property?
If you have rental income from more than one rental property, complete only one section 216 return and include the income and expenses from all your Canadian rental properties.
What is the benefit of electing under section 216?
Electing under section 216 allows you to pay tax on your net Canadian-source rental income instead of on the gross amount. If the non-resident tax withheld by the payer is more than the amount of tax payable calculated on your section 216 return, we will refund the excess to you.
When is your section 216 return due?
Generally, you have to send us your section 216 return within two years from the end of the year in which the rental income was paid or credited to you. For exceptions, see "When is your 2009 section 216 return due?".
What if you send the return late?
If you do not send us your section 216 return by the due date, your election is invalid. If the payer did not withhold the correct amount of non-resident tax from your rental income, we will issue a non-resident tax assessment to you.
呆呆虫
知名会员
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- 2002-01-19
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我担心的是下文中相关部分：
Rental income and non-resident tax
When you receive rental income from real property in Canada, the payer , such as the tenant or a 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 send us 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.
If the payer does not withhold and remit this non-resident tax, we will charge compound daily interest on the amount not withheld and remitted. We may also charge a penalty.
The payer has to give you two copies of an NR4 slip showing the gross amount of rental income paid or credited to you during the year, and the amount of non-resident tax withheld. The payer also has to send us an NR4 return, as explained in Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting.
Rental income and non-resident tax
When you receive rental income from real property in Canada, the payer , such as the tenant or a 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 send us 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.
If the payer does not withhold and remit this non-resident tax, we will charge compound daily interest on the amount not withheld and remitted. We may also charge a penalty.
The payer has to give you two copies of an NR4 slip showing the gross amount of rental income paid or credited to you during the year, and the amount of non-resident tax withheld. The payer also has to send us an NR4 return, as explained in Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting.
