June 30 Tax Deadline is Looming for Non-Residents

An important deadline is approaching for non-residents with certain Canadian-source income. June 30 is the deadline to file elected returns under Section 216 (pertaining to rental income) and Section 217 (pertaining to Canadian source pension income). There may be significant consequences for missing this deadline as returns received after this date, generally aren’t accepted. Here’s what you need to know:

Only 7% of all Canadian tax filers use paper. The CRA wants the number to be close to zero. To that end, it is taking steps to steer the holdouts to join the 93% who file electronically. Who are the winners in this push to digitization? It may well be the tax and financial services community.

As the 2026 tax season approaches, demand continues to grow for skilled professionals who can deliver accurate, compliant, and value-driven tax and accounting services. Knowledge Bureau’s Tax and Accounting Services Specialist Programs are designed to help you earn an industry-recognized specialized credential and position yourself for high-demand roles in tax preparation and accounting.

Last tax season, only 7% of all Canadian tax filers filed on paper. The CRA is pushing for zero. It continues to steer the holdouts to digitized filing by adding lots of obstacles. Most recently, it is removing almost all the schedules from the tax return package it mails. This seems unfair to people who paper file because they can’t afford a computer and internet, distrust the security of online filing and those who are neither tax or computer literate. Here’s what they are up against:

One interesting and potentially beneficial financial strategy to grow the family’s wealth is to draw up an interspousal loan. With interest rates coming down again the plan may have more appeal again. Here’s how to make it work to stay onside with CRA, and some of the benefits:

Did you know that the Disability Tax Credit is not only lucrative when it is claimed on the tax return, but it is required to enable fifteen other provisions on the return. There is so much money left on the table when this provision is missed. Here are the additional provisions, and why working with a DMA™ Personal Tax Services Specialist is so important. In fact, it’s not too late to get this credential yourself before the start of the tax season.   

As we approach the close of another meaningful year, all of us at Knowledge Bureau would like to extend our sincere thanks to our readers, contributors, faculty, and professional community. Your commitment to lifelong learning, technical excellence, and thoughtful leadership continues to inspire everything we do.