The NR6 form itself has no CRA filing fee—so the question isn't really "what does CRA charge," it's "what does it cost me to get this done correctly." That answer varies a lot depending on whether you do it yourself, hand it to a general accountant, hire a cross-border specialist, or use a flat-fee service. Each path has a real price, and the cheapest one on paper isn't always the cheapest one once you count the time, the risk of a rejected form, and what happens if your Section 216 return gets missed.
This article is general information, not tax or legal advice. Costs and fee ranges below reflect typical market rates as of 2026 and will vary by provider, property complexity, and province—confirm current pricing directly with any service you're considering.
What "Filing NR6" Actually Involves
Before comparing costs, it helps to know what you're actually paying for. A complete, compliant NR6 filing isn't one form—it's a bundle of obligations that CRA treats as connected:
- The NR6 form itself, co-signed by you and a Canadian resident agent, submitted before January 1 or before your first rental payment of the year.
- A Canadian agent—CRA won't approve an NR6 without one. The agent takes on legal responsibility for withholding and remitting tax correctly.
- Monthly remittances, calculated on net (not gross) rental income once NR6 is approved, sent to CRA by the agent.
- An NR4 slip, issued after year-end reporting what was withheld and remitted.
- A Section 216 return, due June 30 of the following year if your NR6 was approved—this is your actual year-end tax return reconciling what you owed against what was withheld.
Any option you compare below has to cover all five pieces, or you're only pricing part of the job.
Option 1: Do It Yourself
Out-of-pocket cost: $0 to a few hundred dollars. The NR6 and T1159 (Section 216 return) forms are free to download and file yourself. If you can recruit a Canadian friend or family member willing to act as your agent, that part can also be free.
What DIY actually costs you is time and risk:
- Time: realistically 8-15 hours the first year—reading CRA's guides (T4144 for Section 216 specifically), understanding what counts as a "current expense" versus capital cost allowance, calculating your estimated net income correctly for the NR6, and tracking monthly remittance deadlines yourself.
- Agent liability: your agent is on the hook with CRA if remittances are late or wrong—asking a relative to take that on is asking them to accept real legal exposure, not just sign a form.
- Error risk: an NR6 with an unrealistic net income estimate, a missing signature, or a late submission gets rejected or delayed, and until it's approved your agent must withhold the full 25% on gross rent, not net.
DIY makes the most sense if you have one straightforward property, genuinely have the time, and have a Canadian resident you trust to formally take on the agent role.
Option 2: A General Accountant or Tax Preparer
Typical cost: $150-$600, depending on the preparer and how they scope the work. This is often the first instinct—you already have someone who does your taxes, so why not ask them?
The catch: most general tax preparers rarely see NR6 or Section 216 work. It's a narrow, cross-border niche most Canadian accountants encounter a handful of times a year at most, if ever. That unfamiliarity shows up as:
- Preparers who decline the work outright, or quote a price and then discover mid-engagement that it's more involved than a standard T1.
- Errors in net income estimates that get the NR6 rejected and reset you to 25%-of-gross withholding until it's fixed.
- No agent service included. A general accountant almost never acts as your Canadian agent—you still need to find one separately, which is its own cost or favor to arrange.
This route can work if your accountant explicitly has non-resident rental experience. If they're quoting a low fee for something they've never filed before, the savings can evaporate fast if it comes back rejected.
Option 3: A Cross-Border or Non-Resident Tax Specialist
Typical cost: $500-$1,500+ per year, quoted by boutique cross-border CPA firms for NR6 preparation and the Section 216 return together. This is a real step up in expertise—these firms handle non-resident rental filings regularly and know CRA's expectations for a defensible net income estimate.
What's usually not included at this price:
- Canadian agent services—most CPA firms won't formally act as your CRA agent, so you're still sourcing one, often at an added $200-500/year.
- Monthly remittance processing—some firms calculate the numbers but leave you or your agent to actually remit each month.
- Ongoing renewal reminders—NR6 isn't a one-time filing; it needs to be renewed annually, and a per-engagement fee structure doesn't always include next year's follow-up.
Add the specialist's fee to a separate agent fee and remittance handling, and the real annual cost often lands well above the quoted number.
Option 4: A Flat-Fee All-Inclusive Service
NR6.ca's fee is $999 CAD per property, per year, and it's structured to be the entire five-piece bundle from the first section—not just the form:
- NR6 preparation and filing
- Canadian agent services (we act as your agent, so you're not relying on a relative or sourcing one separately)
- Monthly withholding remittances, calculated on net income
- Your NR4 slip
- Your Section 216 return at year-end
One price, no separate agent fee, no per-remittance charge, no renewal surprise the following January.
Cost Comparison at a Glance
| Option | Typical Annual Cost | Agent Included? | Section 216 Included? | Best For |
|---|---|---|---|---|
| DIY | $0-$300 | No—you source one | No—file separately | One property, time available, trusted agent |
| General accountant | $150-$600 | No | Sometimes, as a separate return | Simple case, accountant has non-resident experience |
| Cross-border CPA specialist | $500-$1,500+ | Rarely | Usually, at added cost | Complex situations, multiple income sources |
| NR6.ca flat fee | $999/property/year | Yes | Yes | Landlords who want one price, zero coordination |
A Worked Example
Say you own a Toronto condo renting for $2,500 CAD/month ($30,000/year gross), with roughly $18,000/year in deductible expenses (mortgage interest, property tax, condo fees, insurance, property management, repairs), leaving about $12,000/year in estimated net rental income.
- Without NR6: your agent withholds 25% of gross rent every month: $625/month, $7,500/year, regardless of your expenses.
- With an approved NR6: withholding is based on net income instead: roughly 25% of $12,000 = $3,000/year, or $250/month. That's $4,500/year in cash flow you keep instead of waiting on a refund.
- At Section 216 time: if your actual tax liability on that $12,000 (after CCA and any further deductions only claimable at year-end) comes in below the $3,000 already withheld, you get the difference refunded.
Against that $4,500/year in freed-up cash flow, a $999 flat fee that guarantees the NR6 is filed correctly, the agent requirement is handled, and the Section 216 return captures every deduction is a fairly small percentage of what's at stake—especially compared to the cost of a rejected NR6 that leaves you on 25%-of-gross withholding for months while you fix it.
Hidden Costs to Watch For
Whatever option you choose, these are the costs that don't show up in the initial quote:
- A rejected or late NR6 means full gross withholding continues until it's approved—that's real cash flow lost, not a fee, but it hurts the same.
- A missing or unreliable agent puts your NR6 approval at risk entirely; CRA won't approve the form without one in good standing.
- A missed Section 216 deadline (June 30 following the tax year, if your NR6 was approved) can mean losing the ability to claim it under the normal rules, on top of any refund you were owed.
- Annual renewal gaps—NR6 must be filed every year; a provider or DIY process that doesn't flag next January's deadline effectively resets you to a first-time filer each year.
Which Option Makes Sense for You
If you own one property, have real spare time, and have a Canadian resident willing to formally act as your agent, DIY is genuinely viable. If you already have an accountant with specific non-resident rental experience, ask them directly what their fee covers—NR6 only, or the full year including Section 216 and remittances. For everyone else, especially owners of multiple properties or anyone who's been burned by a missed deadline before, the math tends to favor a service that prices the whole obligation as one number instead of stitching several providers together.
If you'd rather not compare invoices from three different providers every January, our NR6 filing service covers the entire bundle—NR6 preparation, Canadian agent, monthly remittances, NR4, and your Section 216 return—for a flat $999 CAD per property, per year. See our NR6 form guide and Section 216 guide for the mechanics of each filing, or run our tax savings calculator to see what switching from 25%-of-gross withholding could mean for your specific numbers.
