Canadian Non-Resident Landlord 25% withholding tax
加拿大非稅務居民房東：25% 預扣稅（Withholding Tax）簡明指南
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加拿大非稅務居民房東：25% 預扣稅（Withholding Tax）簡明指南
非加拿大稅務居民出租境內房產，依 CRA 規定須繳納預扣稅。重點說明如下：
扣繳標準：預設按每月總租金（Gross Rent）的 25% 扣繳。
在地代理人（Agent）：房東不可自行上繳，必須由加拿大在地的代理人（如指定親友、律師或物管公司）代為扣繳與處理。
上繳期限：代理人須於每月 15 號前將上月稅款匯給 CRA。
年度憑單：每年 3 月 31 日前，代理人須申報並提供房東 NR4 憑單。
直接扣毛租金 25% 負擔極重，CRA 允許，提前申請NR6許可，每月改按估計淨租金（Net Income）的 25% 預扣，大幅減輕現金流壓力。
義務：獲批後，次年 6 月 30 日前必須強制進行 Section 216 報稅（T1159） 結算。
年終退稅（Section 216 申報）
即使平時按毛租金扣了 25%，年終仍可透過填報 T1159 表格扣除出租費用，向 CRA 申請退回多繳的稅款。
地稅、房屋保險、物業管理費（Strata）、房貸利息（不含本金）、房屋維修費、房東負擔的水電瓦斯費。
Non-residents renting out Canadian property are required by the CRA to pay withholding tax on a monthly basis. Key guidelines are as follows:
Tax Rate: By default, 25% of the monthly gross rent must be withheld.
Canadian Agent Required: Non-resident landlords cannot remit taxes directly. Tax withholding and remittance must be handled by a Canadian agent (such as a designated friend/relative, lawyer, or property manager).
Remittance Deadline: The agent must remit the withheld tax to the CRA by the 15th of each month for the previous month's rent.
Annual Information Return: The agent must file and provide the landlord with an NR4 slip by March 31 of the following year.
Withholding 25% of gross rent can be a heavy financial burden. The CRA provides legal avenues to reduce this amount:
Pre-approval for Reduced Withholding (Form NR6)
How it works: Submit Form NR6 before the first rent payment of the year.
Benefit: Once approved, withholding drops to 25% of the estimated net rental income, significantly improving monthly cash flow.
Obligation: Approval strictly requires filing a Section 216 Tax Return (Form T1159) by June 30 of the following year.
Year-End Refund (Section 216 Election)
Even if 25% was withheld from gross rent throughout the year, landlords can still file Form T1159 at year-end to deduct rental expenses and claim a refund for overpaid taxes.
Property taxes, property insurance, strata/HOA fees, mortgage interest (excluding principal), repairs and maintenance, and utilities paid by the landlord.