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who-file.html
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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" class="active">Who can elect</a>
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<p>As a <span class="nowrap">non-resident</span> of Canada, you can choose to file a separate Canadian tax return to report your rental income from real or immovable property in Canada by electing under <span class="nowrap">section 216</span>.</p>
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<h2>On this page</h2>
<ul>
<li><a href="#toc0">Eligibility to file</a>
</li>
<li><a href="#toc1">Eligible Canadian-source income</a>
</li>
<li><a href="#toc2">Special rules for part-year residents</a>
</li>
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<h2>Eligibility to file</h2>
<p>You may want to file a section 216 return if one of the following situation <span class="nowrap">apply:</span></p>
<ul>
<li>You or a partnership which you were a member of received rental income from real or immovable property in Canada</li>
<li>You or a partnership which you were a member of received timber royalties on a timber resource property or timber limit in Canada</li>
<li>You or a partnership which you were a member of disposed of rental property (Canadian real or immovable property, timber resource property, or timber limit) that you had previously claimed capital cost <span class="nowrap">allowance (CCA</span>) for on a <span class="nowrap">Section 216</span> return and, as a result of the disposition, you have a recapture of that CCA</li>
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<h2 id="c">Eligible Canadian-source income</h2>
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<p>The <span class="nowrap">section 217</span> election applies to the following types of <span class="nowrap">Canadian-source</span> income:</p>
<ul class="fa-ul">
<li><span class="fas fa-check text-success fa-li"></span>Old age security (OAS) pension<br><details><summary>If you received OAS benefits</summary><p>You may need to file <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1136.html"><span class="nowrap">Form T1136,</span> Old Age Security Return of Income (OASRI)</a>, even if you choose not to file a return under <span class="nowrap">section 217</span>.</p>
<p>For more information, see <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4155.html"><span class="nowrap">Guide T4155</span>, Old Age Security Return of Income (OASRI) Guide for <span class="nowrap">Non-Residents</span></a>.</p>
</details></li>
<li><span class="fas fa-check text-success fa-li"></span>Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits</li>
<li><span class="fas fa-check text-success fa-li"></span>Most superannuation and pension benefits</li>
<li><span class="fas fa-check text-success fa-li"></span>Most registered retirement savings plan (RRSP) income</li>
<li><span class="fas fa-check text-success fa-li"></span>Most pooled registered pension plan (PRPP) income</li>
<li><span class="fas fa-check text-success fa-li"></span>Most registered retirement income fund (RRIF) income</li>
<li><span class="fas fa-check text-success fa-li"></span>Death benefits</li>
<li><span class="fas fa-check text-success fa-li"></span>Employment insurance (EI) benefits</li>
<li><span class="fas fa-check text-success fa-li"></span>Certain retiring allowances</li>
<li><span class="fas fa-check text-success fa-li"></span>Registered supplementary unemployment benefit plan income</li>
<li><span class="fas fa-check text-success fa-li"></span>Most deferred <span class="nowrap">profit-sharing</span> plan (DPSP) income</li>
<li><span class="fas fa-check text-success fa-li"></span>Amounts received from a retirement compensation arrangement (RCA) or the purchase price of an interest <span class="nowrap">in an <abbr title="retirement compensation arrangement">RCA</abbr></span></li>
<li><span class="fas fa-check text-success fa-li"></span>Prescribed benefits under a government assistance program</li>
<li><span class="fas fa-check text-success fa-li"></span>Auto Pact benefits</li>
</ul>
<h3>Amounts not to be included in your calculation</h3>
<p>Do <strong>not</strong> include the following amounts when calculating your eligible section 217 income:</p>
<ul class="fa-ul">
<li><span class="fas fa-times text-danger fa-li"></span>Any supplement received under the Old Age Security Act</li>
<li><span class="fas fa-times text-danger fa-li"></span>An amount transferred to acquire an annuity contract, registered pension plan, RRSP, PRPP or RRIF following an authorization from the CRA</li>
<li><span class="fas fa-times text-danger fa-li"></span>An amount exempt under the Income War Tax Act</li>
<li><span class="fas fa-times text-danger fa-li"></span>Any amount that can reasonably be considered to be attributable to services rendered while you were <strong>not</strong> resident in Canada and while you were not employed, or were only occasionally employed, in Canada</li>
</ul>
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<h2>Special rules for part-year residents</h2>
<p>As a part-year resident of Canada, you must report:</p>
<ul>
<li>Your world income for the part of the year that you were a resident of Canada</li>
<li>All section 217 income for the part of the year you were a non-resident</li>
</ul>
<p>For more information about reporting world income, refer to <a href="https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/non-residents/5013-g.html">Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada</a>.</p>
<p>Part-year residents who are electing under section 217 are subject to provincial or territorial taxes instead of the surtax for non-residents and deemed residents of Canada.</p>
<p>For more information, go to <a href="https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents.html">Individuals – Leaving or entering Canada and non-residents</a>.</p>
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