Canada difference in tax for residents and non-residents

My question is: Canadian-specific

QUESTION: For foreign investors:
1.-Do they pay more or less capital gain and income taxes (from renting
their properties) than Canadian ones?
2.-Is the capital gain tax paid in the same Income Tax form?



david ingram replies:

In the United States a non-resident seller of property has traditionally
paid a higher capital gains tax on the sale of real estate because of the US
Alternative Minimum Tax rules for non-residents. A non-resident pays the
same tax on the actual rent though.

Canada taxes residents and non-residents at the same progressive tax rate on
rents and capital gains on the sale.

However, because the amounts are added to other income for a resident, the
Canadian resident ends up paying a higher tax on rents and capital gains
than a non-resident would.