← International Tax Compliance

Non-Resident & Withholding Compliance

We support resident and non-resident clients in the management of their withholding tax obligations and federal tax filings, including:

  • T1261 — Application for a CRA Individual Tax Number (ITN) for non-residents

  • NR4 — Statement of Amounts Paid or Credited to Non-Residents of Canada

  • NR6 — Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or a Timber Royalty

  • Section 216 Election – Income Tax Return for Rental Income and Timber Royalties Earned by Non-Residents of Canada (Form T1159)

  • Section 217 Election — Elective Filing for Certain Canadian-Source Income

  • Obtaining and managing required certifications and declarations, including:

    • Certificate of Compliance (Form T2062/T2062A) — for the disposition of taxable Canadian property
    • Declaration of Eligibility for Benefits (Reduced Withholding) under a Tax Convention — Form NR301, NR302, or NR303, as applicable

Have a tax situation to work through?

Book a consultation with Akira Kamio, CPA auditor, LL.M. (Taxation), specialist in Canadian and international income tax.