Canadian tax rules for non-residents

This is the second year that I am dealing with Canadian taxes while living in Australia.  If you think it is hard to figure out income tax laws when you live and work in one country, try moving country half-way during a tax year.  You discover a whole new level of income tax hell!

I believe that I have figured out a lot of things about filing Canadian taxes as a non-resident.  In the course of my research, I thought that a lot of other people may benefit from this information.  By posting it in a public forum like this, I hope to help others who are in the same situation (ie. Canadian with an RRSP account, shares, or property in Canada but living outside of Canada).

Different types of income and assets will require different type of filing/handling the tax.  I have obtained the following information by calling Canada Revenue Agency's International Tax Services Office number +1-613-952-3741 and talking to their rep.

Filing taxes for the type of income:
Dividends
-tax withdrawn at source, thus no need to file and claim taxes

RRSP withdrawals, including LIRA and pension fund withdrawals
-tax withdrawn at source, thus no need to file and claim taxes

Rental Income
-file Section 216 for any rental income
-need to file NR6 before the beginning of each tax year to minimize tax withholdings

Capital gain on sale of shares
-no need to file taxes for a capital gain on disposition of shares
-may need to claim the capital gain in country of residence

Capital gain on sale of property
-file T2062 (Request for a certificate of compliance) with a payment  for 25% of the capital gain and you should get a Certificate of Compliance issued within 90 days
-your lawyer or real estate agent will withhold 25% of the sale price of the property as collateral to ensure you do pay your tax obligations
-when you receive your Certificate of Compliance, present it to your  lawyer to get the rest of the funds back
-file taxes at the end of the year (Non-resident tax return) and claim your capital gain as, depending on your income, you may get some money back from your capital gain taxes