Guide
NR6 Deadlines & Remittance Schedule
Stay compliant with these important dates for NR6 filing, tax remittances, and required returns.
Key Deadlines
NR6 Filing (New Properties)
File NR6 before the first rental payment is made to have reduced withholding from day one.
NR6 Renewal (Existing Properties)
Renew your NR6 by year-end to maintain reduced withholding for the following year.
Monthly Remittance
Withholding tax must be remitted to CRA by the 15th of the month following payment.
Section 216 Return
File your Section 216 return to report actual income and claim any refund.
NR4 Information Return
Payers must issue NR4 slips to non-residents by this date.
Annual Timeline Example
Here's a typical timeline for the 2025 tax year:
Dec 2024
File or renew NR6 for 2025
Jan-Dec 2025
Monthly remittances due 15th of following month
Mar 2026
Receive NR4 slip from payer
Jun 30, 2026
File Section 216 return
Dec 2025
File or renew NR6 for 2026
Monthly Remittance Schedule
Withholding tax must be remitted to CRA on a monthly basis. Here's how it works:
| Rent Received | Remittance Due | Form |
|---|---|---|
| January rent | February 15 | NR76 |
| February rent | March 15 | NR76 |
| ... | ... | ... |
| December rent | January 15 (next year) | NR76 |
Note: The Canadian agent (property manager or NR6.ca) is typically responsible for remitting the withholding tax.
Penalties for Non-Compliance
Late NR6 filing
Standard 25% withholding applies until NR6 is approved
Late remittance
Penalty of 10% on amounts owed, plus interest
Failure to file Section 216
NR6 election may be revoked; standard 25% withholding required
Underreported withholding
Agent may be held liable for the shortfall plus penalties
Never Miss a Deadline
When you file with NR6.ca, we send you reminders before important deadlines so you stay compliant with CRA requirements.
Frequently Asked Questions About NR6 Deadlines
What is the deadline to file an NR6 form?▼
The NR6 should be filed on or before January 1 of the tax year, or before the first rental payment is made. For existing properties, file by December 31 for the following year. CRA processing typically takes 4-8 weeks.
What happens if I miss the NR6 deadline?▼
If you miss the NR6 deadline, the standard 25% withholding on gross rent applies until CRA approves your NR6. You can still file late — the reduced withholding takes effect once approved — but you cannot get a retroactive reduction for months before approval.
When are monthly remittances due to CRA?▼
Monthly withholding tax remittances are due by the 15th of the month following the rental payment. For example, January rent withholding must be remitted by February 15. Late remittances incur a 10% penalty plus interest.
What is the Section 216 return deadline?▼
The Section 216 return is due by June 30 of the year following the tax year. For the 2025 tax year, the deadline is June 30, 2026. You have up to 2 years to file, but missing the deadline means losing your right to file and forfeiting any refund.