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Non-Resident Property Owners & Non-Resident Taxes

Own Investment Property in Canada, but Live Abroad?

It is not uncommon for Canadian property owners to live outside the country. At Limestone Property Management, we understand the stress of leaving your Ontario property behind. There’s a lot to consider, including non-resident taxes.

With over 20 years of non-resident experience, we can guide you through the step-by-step process to help alleviate any issues that can sometimes draw the attention of tax authorities subjecting you to further scrutiny.

If you own a rental property in Ontario and are considered a non-resident of Canada, there are specific Canada Revenue Agency (CRA) rules and regulations that must be followed.

As a non-resident of Canada, you are required to pay tax on income you receive from sources in Canada. The type of tax you pay and the requirements to file an income tax return depends on the type of income you receive. The most common type of Canadian income subject to tax is rental income.

Determining if you are a Non-Resident for tax purposes

In most situations, you are deemed a non-resident for tax purposes if you:

  • Normally, customarily or routinely live in another country and are not considered a resident of Canada; or
  • Do not have significant residential ties in Canada; and
  • You live outside Canada throughout the tax year; or
  • You stayed in Canada for less than 183 days in the tax year.

To calculate the number of days you stayed in Canada, include each day or part of a day that you stayed in Canada, including:

  • Days you attended a Canadian university or college;
  • Days you worked in Canada; and
  • Any days or weekends you spent on vacation in Canada.

For more information on determining your non-resident status, visit the CRA website (set up as a link to –

Rental income and non-resident tax

If you are considered a non-resident of Canada, and you receive rental income from real or immovable property in Canada, Limestone Property Management is required by law to remit 25% of your gross monthly rent to the CRA on or before the 15th day of the month following the month the rental income is paid or credited to you.

However, the required 25% remittance can be reduced by completing form NR6 (“Undertaking To File An Income Tax Return By a Non-Resident Receiving Rent From A Real Property Or A Timber Royalty”.) By completing the NR6 form, you can elect to have tax withheld on your net rental income rather than the gross monthly rent.

LPM requires each of our property owners to complete the first three sections of the NR6 form, listed below:

Section 1

Your mailing address – This is your mailing address outside of Canada

Your Social Insurance Number or Individual Tax Number- If you do not have a Canadian Social Insurance Number, we can provide an application form to obtain an Individual Tax Number.

Your date of birth

Section 2

Rental Property Address – list only your rental properties managed by RLG

Estimated Gross Rental Revenue for the tax season for each

Note: the rent may fluctuate but an estimation of the total gross rental revenue for the tax season is required.

Section 3

Sign and Date the Undertaking By Non-Resident Section.

We also require you to provide an annual list of estimated allowable expenses. We will provide you with an allowable estimate expense sheet on which you can list the expenses you expect to incur for the taxation year

What Our Clients Say

  • “I recently moved from Alberta to Ontario for a work opportunity the team at Limestone Property Management is amazing to work with. Even though i was out of province they were so responsive, supportive and in general made the transition of finding a property really seamless and I always appreciate the human touch. Thank you again”

    Latoya Powder

  • “Highly recommend LPM for any landlords in Kingston. Limestone has rented three of our properties over the last year. Adam, in particular, was fantastic throughout the process of all three rentals. He was responsive, professional and gave ‘real’ feedback and advice without sugar-coating it. He works hard to not just find any tenant, but good, quality tenants and people. He went above and beyond during the purchase of our newest rental to view some of the homes we were looking at before we purchased and gave lots of feedback to help us make a good final decision. Strongly recommend LPM and Adam.”

    Jared Ginsburg 

  • “My housemate and I are student renters with limited renting experience. Everything with Limestone was well laid out and well explained to us. Staff were quick to answer our questions and we couldn’t be happier with the house. Thank you!”

    Maleeka T

  • I have never had a more professional and thorough experience dealing with a Property Management company before. Very responsive, exceptional customer service. The needs of myself and family were met with above average quality and attention to detail. I am very grateful for everyone in the office for their help and assistance.

    Tamara Bolger

  • “I wanted to express our thanks, in helping us find out next home, to the staff at Limestone Property Management. We have always been home owners and this was our first experience to look for a rental home. Right from the beginning, Limestone Staff (Reception, Adam, and Kate) have been very prompt, accommodating and helpful. We truly appreciate your help in our transition. We highly recommend people looking for a rental home to use this property management company!”

    Kathy McVety

  • “Throughout my association with Limestone Property Management as a property owner, I had always been extremely pleased with their service involving the rental of my home. My property manager, Kate O’Hara was always professional and always very expedient in keeping me apprised of anything I needed to be made aware of. My property was managed very well and any work requiring my notification and approval was always done in advance. There were never any “surprises”. I appreciated Kate’s polite and personal management style as well as her availability when needed. I would recommend Limestone Property Management to any homeowner who is considering renting their property. Sincerely, DP”

    Doris P

  • “After attempting the service of another company and having little success, I heard great things about Limestone and was not disappointed. They were honest and thorough in their process of renting my property and made me feel confident along the way. Thanks a lot for your help and I will definitely be using your services again soon!”

    David Kong

  • “Kate and Jason have been great to work with; they assisted us with each step, from assistance with the purchase of our income property to the turnover of tenants from the previous owner. They are always available if I have a question or concern and always provide thorough monthly statements. Kate has formed positive relationships with the tenants and I am confident that my property is in safe hands. A very dedicated and honest company to work with!”

    Meredith Simpson

  • “Kingstons best property management company ever. Jason is a stand up guy who is amazing to deal with, Kate was a God send. She was truly the most wonderful person to help with any situation. You can’t go wrong dealing with this superior team of people. Highly recommended, I wish there was an option for more stars. Thanks for everything!!!!!!”

    Tom Noftall

  • “Very pleased with my experience having Limestone Property Management manage my rental property. They consistently go above and beyond, and I’ve been able to live in another city knowing that my house and tenants are well taken care of.”

    Joseph Pape

  • “Kate is very friendly person she give a more information everything if l rent my house l definitely go this property management thank you for coming last Saturday”

    Shanthini Pavakaran

  • “We recently leased our home in Amherstview. We ‘interviewed’ three rated property rental companies in Kingston. They all presented very well, but we had a good gut feeling about Kate, from Limestone Property Management, and decided on Limestone. Our instincts turned out to be 100% correct. Within about a week Kate had three potential candidate families lined up. One family we quick off the mark and after vetting by Limestone we settled on that family. Kate clearly and concisely explained the services offered by Limestone. Being first time ‘landlords’ we asked many questions, at the time, and afterwards by email and phone. Kate patiently answered them all. She was very accessible. In the end we opted for their ‘Rent My House Package’ and soon had our first tenants signed up, payment received. I would highly recommend the services of Limestone Property Management anyone considering leasing their property.”

    Paul Jenkins

  • “I am very pleased with LPM. Jason was diligent and relentless and got the job done – my house was rented in less than three weeks! Thank you, LPM!”

    Angela Kehren

  •  “A professional group who has the resources and links to get the job done! Listened to our needs and worked to help us achieve our goal. You will not be disappointed working with this company!”

    Ian Irving

Head Office

110 Railway Street
Kingston, ON K7K 2L9

Phone: 613-530-3340

Fax: 613-530-3459

Email: [email protected]  

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