Canadian tax obligations, handled from anywhere.
If you live outside Canada but own Canadian property or earn Canadian income, the rules are strict and the penalties are real. We make sure your filings are correct, on time, and understood, in plain language and across time zones.
Tell us about your situation
A short note is enough. We'll reply within one business day with next steps.
Thank you. Message received.
We'll be in touch within one business day.
Most non-residents find out about the rules too late.
Canadian tax obligations for non-residents don't wait for you to discover them. These are the situations we're called about most.
Rent paid to a non-resident is generally subject to Canadian withholding tax, remitted monthly. Missed remittances add up quickly with interest and penalties.
On the sale of Canadian real estate by a non-resident, a significant portion of the proceeds is held back until CRA issues a certificate of compliance. Filing on time is what releases it.
Catching up is almost always better than waiting. We assess exposure first, then bring filings current in the right order.
Residency is a facts-based determination, not a checkbox. Getting it wrong can mean paying tax twice, or not paying tax you owe.
Most don't. We work alongside your existing advisors and take the Canadian side off their plate.
Send it to us. We'll tell you what it is, what's actually required, and by when.
Canadian non-resident tax, start to finish.
From the first rent cheque to the final sale, we handle the returns, elections and correspondence that keep you compliant with the Canada Revenue Agency, and advise you or your property manager on the withholding and remittance obligations along the way.
Canadian rental income
Owning a rental property in Canada while living abroad brings monthly obligations, not just an annual return.
- Advice on withholding and remittance obligations, for you or your property manager
- NR6 election to withhold on net rather than gross rent
- Annual NR4 information returns
- Section 216 returns to report rental income and claim expenses
Selling Canadian property
Dispositions of taxable Canadian property by non-residents come with a hard clearance process, and a buyer holding back funds until it's done.
- Section 116 certificate of compliance applications
- Coordination with your lawyer, notary and realtor
- Gain calculations and supporting cost documentation
- Final non-resident return to reconcile the withholding
Non-resident returns & compliance
The filings themselves, prepared correctly the first time, with the elections and treaty positions that apply to you.
- Non-resident and part-year Canadian tax returns
- Tax treaty positions and foreign tax credit coordination
- Voluntary catch-up of missed or late filings
- CRA correspondence, reviews and account clean-up
Leaving or returning to Canada
The year you change residency is the year that matters most. Planning ahead of the move is far cheaper than fixing it after.
- Residency determination assistance and departure planning
- Departure tax on deemed dispositions
- Final Canadian return in the year of departure
- Re-entry planning for returning residents
Simple, remote, and on your schedule.
A 30-minute call
Tell us what you own, where you live, and what's happened so far. No cost, no obligation, no jargon. We'll tell you honestly whether you have a problem worth solving.
A clear scope and fee
You get a written summary of what needs to be filed, the deadlines that apply, and what it will cost, before any work begins.
We handle the filings
Documents are exchanged securely online. We prepare, file, and deal with CRA on your behalf, and tell you what to expect next.
A specialty, not a sideline.
Non-resident tax is one of the most misunderstood areas of Canadian tax, and one of the easiest to get wrong. It's the work our firm is known for.
A licensed Canadian CPA firm
Registered in British Columbia and Alberta, with an established practice behind the work, not a filing service.
Built to work across borders
Fully remote, with secure document exchange and video meetings. Wherever you live, the process is the same.
Plain-language answers
You'll understand what you're filing and why. We explain the position we're taking, not just the number at the bottom.
Boutique by choice
You work directly with the people preparing your file. Nothing gets lost in a queue.
From a long-standing non-resident client.
We've been using Theresa Witt and her company, WittCPA Inc. for a number of years now. After dealing with a larger accounting firm for nearly 20 years, who decided that they would only be working with larger corporate accounts, we were searching for a new firm. Theresa came highly recommended by fellow accountants familiar with her. We talked to her via phone and she accepted us as clients. It turned out to be the best choice we could have made.
The knowledge and service we've received from Theresa and her staff over the years has been excellent. Her services really helped over the past few years as we non-residents had to deal with the Underused Housing Tax laws which were vague and hard to understand. She and her staff did all the legwork making sense of everything and keeping us up to date in the process. We also noticed that due to their timely filing of our taxes, we seem to be receiving our returns sooner! They're also very accessible if any problem or question arises.
I would highly recommend WittCPA to anyone looking for an outstanding accounting firm.
What non-residents ask us most.
I'm a non-resident renting out a Canadian property. What do I actually have to do?
Rent paid to a non-resident is generally subject to Canadian withholding tax, which must be remitted to the CRA on a monthly basis, with an annual information return filed afterward. By default the withholding applies to gross rent, but an election can be filed so that it applies to net rental income instead, which usually means far less tax withheld. A separate return can then be filed to report the rental income and claim expenses. We advise you, or the property manager acting for you, on how the withholding and monthly remittances need to work, and we prepare the elections and returns themselves.
I'm selling my Canadian property. Why is the buyer's lawyer holding back part of my money?
When a non-resident disposes of taxable Canadian property, the purchaser is required to withhold a portion of the proceeds unless a certificate of compliance has been issued by the CRA. The holdback protects the buyer from becoming liable for your tax. Applying for that certificate, with the right supporting documents and cost history, is what gets the funds released, and there are strict timelines after closing.
Start the process before closing if you can. We regularly work directly with lawyers and notaries to keep a sale on schedule.
I haven't filed in Canada for several years. How much trouble am I in?
Usually less than you fear, and always less than if you wait. We start by assessing what should have been filed and what the realistic exposure is, then bring things current in the right order. Coming forward voluntarily generally puts you in a better position than being contacted first.
Am I still a Canadian tax resident if I've moved abroad?
Residency for Canadian tax purposes is determined by the facts of your situation: your ties to Canada, where you live, and, where relevant, the tie-breaker rules in a tax treaty. It isn't something you elect. Getting a clear determination early prevents years of incorrect filings, and it drives everything else, including departure tax, what you report, and where.
Do you work with clients outside Canada?
Yes. That's the core of this practice. We're a fully remote firm, so documents are exchanged securely online and meetings happen by video or phone. We regularly work with clients in the United States, Europe, Asia and Australia, and schedule around time zones.
What does it cost?
It depends on what needs to be filed and how far behind things are. After an initial call we send a written scope and fee before any work starts, so there are no surprises. The discovery call itself is free.
Can you work with my accountant at home?
Absolutely. Most non-Canadian advisors don't handle Canadian filings, and they're often relieved to hand that piece over. We'll coordinate directly with them so your Canadian and home-country positions line up.
Not sure where you stand? Find out in 30 minutes.
Bring your situation, whether it's a property, a sale, a move, or a letter from CRA, and we'll tell you plainly what applies to you and what it takes to fix it.
A 30-minute call. No cost, no obligation, no jargon.
The information on this page is general in nature and current as of the date of publication. It is not tax advice and should not be relied upon for any specific situation. Please contact us to discuss your circumstances.