Navigating the financial obligations and tax regulations in Canada can be a particular challenge for non-residents who receive rental income from real or immovable property or timber royalties in the country. The NR6 form plays a pivotal role in this scenario, serving as an "Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty" for the tax year in question. This procedural document is crucial for those non-residents who prefer their rental income to be taxed on a net basis, rather than the standard practice of withholding tax on the gross rental amount. To initiate this process, it is mandatory for the non-resident to have a Canadian agent, who must be a resident of Canada, to handle the rental payments and comply with the specific tax withholding and remitting obligations. The form requires detailed information about the property, estimated rental income, and the expenses associated with it. Furthermore, it compels the non-resident to commit to filing a Canadian income tax return regarding the property income. This commitment must also include any timber royalties received, detailing an agreement to pay any due taxes within a specified timeframe. The failure to adhere to these commitments can lead to significant financial implications, including the obligation to pay the full amount of taxes that would have been owed, along with any relevant penalties and interest charges.
Question | Answer |
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Form Name | Nr6 E Form |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | template you can fill in, cra nr6 fillable, starbucks coffee cup fund printable application form create, nr6 e |
Protected B
when completed
Undertaking to File an Income Tax Return by a
from Real or Immovable Property or Receiving a Timber Royalty for tax year
Before completing this form, please read the instructions on page 2.
Section 1 –
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Last name or, if applicable, complete name of the corporation, trust, or estate |
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First name |
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Social insurance number or Canadian individual tax number |
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Address (street number and name) |
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Date of birth |
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Canadian corporation, trust, or estate tax account number |
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Telephone number |
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Fiscal year end for corporation, trust, or estate |
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Mailing address if different than above
C/O
Street number and name
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Date the
first rentalYear Month payment
is due
Do not write in this area
Section 2 – Rental property information
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Addresses of all rental properties (list additional properties on a separate sheet) |
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Gross rents |
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Total expenses * |
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Net Income |
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* Provide a breakdown of expenses for each property on a separate sheet (see Section 2 on the back). Total |
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Section 3 – Undertaking by
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I, the undersigned, undertake to file an income tax return under subsection 216(4) of the Canadian Income Tax Act for the tax year indicated above, |
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within six months of the tax year, to include all rents from my real or immovable property and timber royalties, and to pay any additional tax owing. If I do not |
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fulfill these obligations, I will have to pay to the Receiver General for Canada, the full amount of tax that I would otherwise have been required to remit in the |
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year, as well as applicable interest charges. |
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Name of representative* (please print) |
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If you sign for the |
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Section 4 – Canadian agent* identification |
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Name (individual or company) |
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Address (street number and name) |
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Other CRA Identifier Number |
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* For purposes of this form, the "agent" must be a resident of Canada to whom the rental payments are paid or credited on behalf of the |
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I, the undersigned, declare that I am the Canadian agent of the |
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to the undertaking, I understand that I will have to pay to the Receiver General for Canada the full amount of tax that would otherwise have been required to be remitted for |
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the year, as well as applicable penalty and interest charges. |
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Agent's signature |
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Name of individual signing on the agent's* behalf (please print) |
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Date |
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* If the agent is a company, print the name of the person signing on the agent's behalf. |
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Personal information is collected under the Income Tax Act and is used to verify compliance with obligations related to withholding, remitting and reporting of Part XIII tax. It may also be used for any other purpose related to the administration or enforcement of the Act such as compliance and collection activities. It may be shared or verified with other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, and, or penalties. Personal information is protected under the Privacy Act and individuals have a right to file a complaint with the Privacy Commissioner of Canada regarding our handling of their information. Within the limitations set out in the Privacy Act, individuals have a right of access to, or correction of their personal information. Personal information is described in CRA PPU 094.
NR6 E (18) |
(Ce formulaire est disponible en français.) |
Page 1 of 2 |
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Instructions
•Use this form if you are a
•File a separate form for each tax year. For individuals, the tax year corresponds to the calendar year (January 1 to December 31). For corporations, estates, and trusts, the tax year can differ from the calendar year; therefore, for these entities, indicate the fiscal year end.
•File this form on or before the first day of each tax year, or when the first rental payment is due.
•Complete all applicable sections on this form. An incomplete form will not be accepted as a valid undertaking and will be returned.
•We will advise both the
•Your agent must continue to withhold and remit
•The
•The agent has to file an NR4 return before March 31 of the year after the year in which the rental income was paid or credited, or within 90 days of the fiscal year end for estates and trusts. For information on how to complete the NR4 return, see the T4061
•Send the completed application to the
For more information, see Information Circular
Section 1 –
•Print your name and address, including your country of residence, and telephone number.
•For individuals, provide your Canadian social insurance number (SIN) or individual tax number (ITN) and your date of birth. If you don't have a SIN or ITN, please complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for
•For corporations, trusts, and estates, provide your Canadian tax account number as well as your fiscal year end.
•Provide the first month of the year for which you expect to receive rental income.
•Provide your mailing address if it is different from your residential address.
Section 2 – Rental property information
•List all rental properties and provide the address of each rental property. Include the street number and name, apartment or suite number (lot and concession if a rural property), town or city, province or territory, and postal code. List additional properties on a separate sheet.
•Provide the estimated gross income, total expenses, and net income for the year for each property.
•On a separate sheet, provide an itemized estimate of the expenses you expect to incur during the year for each property. (You have to provide this information.) Include the current and prepaid expenses that relate to the day to day management of your property. Do not include capital cost allowance, depreciation, and amortization. You can claim these amounts when you file your income tax return.
•Each
•Rent on real or immovable property includes
Section 3 – Undertaking by
•Sign and date in the designated area for the undertaking to be valid.
•If a representative signs on your behalf, he or she must print his or her name in the space provided and attach a copy of the power of attorney document.
•If you do not fulfill your obligations as specified in the undertaking, you will have to pay to the Receiver General for Canada, the full amount of tax that you would otherwise have been required to remit in the year, as well as applicable interest charges. We calculate the required amount of tax at the statutory rate of 25% of the gross rental income, minus the amount of tax already remitted for the year.
Section 4 – Canadian agent identification
•To be considered an agent for the purposes of this form, you must be a resident of Canada to whom the rental payments are paid or credited on behalf of the
•Print your name, address, city or town, province, postal code, and telephone number.
•Provide your
•Enter your other CRA identifier number, such as a business number (BN); social insurance number (SIN), temporary tax number (TTN), individual tax number (ITN); or trust account number, if applicable.
•Sign and date in the designated area.
•If the
•If you fail to file the NR4 return by the due date, you may be charged a penalty and interest.
Page 2 of 2