Yes—the NR6 must be renewed every single year. Many non-resident landlords submit their first NR6, get approved, and assume it stays active indefinitely. It doesn't. Here's everything you need to know to stay compliant and keep your reduced withholding rate in place year after year.
The Short Answer
The NR6 is not permanent. It covers one tax year only. You must file a new NR6 before January 1 (or before your first rental payment) for every year you receive Canadian rental income as a non-resident.
Why the NR6 Is an Annual Form
The NR6 is legally an "undertaking"—a formal promise to the CRA that you will file a Canadian income tax return (Form T1159, Income Tax Return for Electing Under Section 216) for a specific calendar year. That promise is year-specific by design.
When CRA approves your 2025 NR6, it grants reduced withholding for 2025 only. The approval carries no authority over your 2026 tax obligations. Come January 1, 2026, your 2025 NR6 expires automatically—and your agent must revert to withholding 25% on gross rent unless you already have an approved 2026 NR6 in hand.
Common Misconception
Many landlords file their first NR6, get approved, and never think about it again—until their accountant tells them 25% was withheld all year on gross rent. Don't let that happen to you.
The Annual Deadline (And Why You Should Beat It by 3 Months)
CRA requires you to submit your NR6 on or before January 1 of the tax year it covers, or before the first rental payment is due—whichever comes first.
But here's the catch: CRA takes approximately 90 days to process an NR6. If you submit on January 1, your approval won't arrive until late March or April. During those months, your agent has no choice but to withhold 25% on gross rent—exactly what the NR6 is designed to avoid.
Submit your NR6 renewal by October 1 to ensure CRA approval before January 1—giving you uninterrupted reduced withholding from day one of the new year.
The Ideal Annual NR6 Timeline
Submit your NR6 for next year
Gives CRA the full 90 days needed to approve before January 1
New tax year begins — NR6 takes effect
Reduced withholding (on net income) continues without interruption
File T1159 / Section 216 return for prior year
Your year-end tax return reconciling actual income and expenses (separate from NR6 renewal)
Current NR6 expires
Your NR6 approval was for this year only—start the cycle again
What Changes in Your NR6 Each Year?
Your annual NR6 renewal isn't just a rubber-stamp. CRA expects updated estimates for the upcoming year. Here's what typically changes and what stays the same:
Usually Changes Year to Year
- Estimated annual rental income (rent increases, vacancies)
- Projected expenses (management fees, property taxes, repairs)
- Mortgage interest (decreases as principal is paid down)
- Agent information (if you changed property managers)
Stays the Same
- Property address
- Your CRA non-resident account number (NR account)
- Your SIN or ITN (Individual Tax Number)
- Country of residence and contact details (unless changed)
Two Annual Obligations: Don't Confuse Them
A very common source of confusion: the NR6 renewal and the Section 216 return are two separate annual obligations with different deadlines. Missing either one has consequences.
| Obligation | What It Is | Deadline |
|---|---|---|
| NR6 Renewal | Annual undertaking to file; sets your reduced withholding rate for the year ahead | January 1 (submit by Oct 1 to allow CRA processing time) |
| T1159 / Section 216 Return | Your actual year-end tax return reporting real income & expenses for the year just ended | June 30 (six months after the tax year ends) |
The NR6 comes before the year to set up correct withholding. The Section 216 return comes after the year to reconcile actual income against what was withheld. Both are mandatory every year you earn Canadian rental income as a non-resident.
What Happens If You Don't Renew Your NR6?
Skipping the annual renewal doesn't go unnoticed. Here's the cascade of consequences:
Your NR6 lapses automatically on January 1
There is no grace period. Your previous year's NR6 becomes void the moment the new year begins, regardless of whether CRA notifies you.
Your agent reverts to 25% gross withholding
Without an active approved NR6, your agent is legally required to withhold 25% on gross rent. If they continue with net withholding, they become personally liable for the shortfall.
You'll overpay taxes—and wait months for a refund
You can recover the overpayment by filing your Section 216 return, but that refund won't arrive until well after June 30. Meanwhile, that cash is locked with CRA.
Retroactive NR6 approval is not available
Unlike some CRA provisions, there is no mechanism to backdate an NR6 approval. Once January 1 has passed without an approved NR6, those months are locked into gross withholding. There is no fix other than waiting for year-end.
Your Annual NR6 Renewal Checklist
Set a calendar reminder each September and use this checklist to stay ahead of the October 1 ideal submission date:
Review this year's actual rental income and expenses
Use actuals as the foundation for next year's estimates
Estimate next year's gross rental income
Account for rent increases, lease renewals, or expected vacancy periods
Estimate next year's deductible expenses
Management fees, mortgage interest, property taxes, insurance, strata/condo fees, repairs
Confirm or update your Canadian agent information
Your agent must co-sign the NR6 undertaking each year—even if it's the same person
Complete and sign the new NR6 form with the correct tax year
Using the prior year's form with a correction is not acceptable
Submit to CRA by October 1
This gives CRA the 90 days it typically needs to approve before January 1
Track your submission and follow up if no approval by mid-December
Call CRA at 1-855-284-5946 (Canada/US) or 613-940-8499 (international) to check status
File your T1159 Section 216 return for the prior year by June 30
This is your year-end reconciliation—separate from the NR6 renewal
How to Submit Your Annual NR6 Renewal
CRA accepts NR6 submissions three ways. Online is fastest and provides a submission record:
By Mail
Non-Resident Withholding Section
CRA, PO Box 20000, STN A
Sudbury ON P3A 5C1
Online (Fastest)
Through the "Submit Documents" service inside My Account on the CRA website. Provides instant confirmation of receipt.
By Fax
1-866-765-8460 (Canada & US)
1-705-677-7712 (International)
Frequently Asked Questions
Can I reuse my approved NR6 from last year?
No. Each year requires a new submission. Your previous approval is explicitly year-specific and expires on December 31 of the year it covers.
My income and expenses haven't changed. Do I still need to file a new NR6?
Yes. Even if the numbers are identical to last year, the NR6 is a year-specific legal undertaking. You must file a new form referencing the correct tax year—there is no automatic rollover.
What if my NR6 is still pending when January 1 arrives?
Your agent must withhold 25% on gross rent until approval arrives. Once your NR6 is approved mid-year, you can switch to net withholding going forward—but months already withheld on gross can only be recovered through your year-end Section 216 return.
Does my Canadian agent need to sign each year?
Yes. The agent's signature is part of the annual undertaking—not a one-time authorization. Even if you use the same agent every year, they must physically sign each new NR6 submission.
What if I stop renting my property mid-year?
You still need to file a Section 216 return for any year in which you received rental income. If you're not renting in the following year, you simply don't file an NR6 for that year—but notify your agent to stop withholding and remitting to CRA.
How long has this annual requirement been in place?
The NR6 annual undertaking requirement has been part of the Canadian Income Tax Act for decades. CRA's position has always been clear: one tax year, one undertaking. There is no mechanism to file a multi-year NR6.
Never Miss a Renewal with NR6.ca
We file your NR6, act as your Canadian agent, and proactively remind you before each annual deadline. One flat fee covers your filing and ongoing agent service—so your reduced withholding rate never lapses.
