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<h1 id="gc-document-nav">Electing under section 216</h1>
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<a href="https://www.canada.ca/en/revenue-agency/dev-tax-training-do-not-publish/matt/electing-under-section-216/who-file.html">Who can file</a>
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Determine if you should file</a>
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<a href="https://www.canada.ca/en/revenue-agency/dev-tax-training-do-not-publish/matt/electing-under-section-216/when-file.html" class="active">When to file</a>
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<p>The CRA will only accept your section 216 election if your return is filed by the due date.</p>
<h2>On this page</h2>
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<li><a href="#toc1">Filing and payment dates for 2023</a></li>
<li><a href="#toc2">Late filing</a></li>
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<h2><a id="toc1"></a>Filing and payment dates for 2023</h2>
<p>A section 216 election must be filed by the due date. If you have a balance owing, you must pay it by the payment due date to avoid interest charges on unpaid amounts.</p>
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<dt><span class="far fa-calendar-alt mrgn-rght-sm"></span>December 31, 2026</dt> <dd>Send the CRA your Section 216 return that the rental income was paid or credited to you</dd> <dt><span class="far fa-calendar-alt mrgn-rght-sm"></span>June 30, 2025</dt> <dd>Filing due date for a section 216 return with an approved NR6 form</dd> <dt><span class="far fa-calendar-alt mrgn-rght-sm"></span>April 30, 2025</dt> <dd><p>Filing due date for a section 216 return with or without an approved NR6 form, only if you sold a rental property or a recapture of CCA</p>
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<p>When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.</p>
<p>For more information, go to <a href="https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals.html">Due dates and payment dates</a>.</p>
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<h2><a id="toc2"></a>Late filing</h2>
<p>If you do <strong>not </strong>send the CRA your <span class="nowrap">Section 216</span> return by the due date, your election will be invalid. If the payer did <strong>not </strong>withhold the correct amount of <span class="nowrap">non-resident</span> tax from your rental income, the CRA will issue a <span class="nowrap">non-resident</span> tax assessment to you.</p>
<p>If the CRA approved your <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/nr6.html">Form NR6</a> for the year <strong>and </strong>you do not file your Section 216 return by the due date, you will be subject to <span class="nowrap">non-resident</span> tax on your <strong>gross </strong>rental income. If the correct amount of this tax was not withheld at source, the CRA will issue a non-resident tax assessment to your agent.</p>
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