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GULL LAKE S0N $82.59 EASTSIDE WATER PIPELINE UTILITY OUTLOOK S0L $115.01 EIGHT-MILE PIPELINE ASSOCIATION INC MOOSE JAW S6H $500.53 ELK RIDGE UTILITY LTD WASKESIU LAKE S0J $5,076.30 ELROSE REGIONAL PARK AUTHORITY ELROSE S0L $68.32 ELROSE-MONET DISTRICT RECREATION BOARD ELROSE S0L $47.38 ELSTOW NORTH RURAL WATER UTILITY ELSTOW S0K $1,013.87 ESTON RIVERSIDE REGIONAL PARK AUTHORITY ESTON S0L $1,186.58 EXCEL RURAL MUNICIPALITY #71 VICEROY S0H $9,288.46 FLETTS SPRINGS CONSERVATION & DEVELOPMENT AREA AUTHORITY MELFORT S0E $412.16 FLOWING WELL CONSERVATION & DEVELOPMENT AREA AUTHORITY HODGEVILLE S0H $12.58 FOAM LAKE & DISTRICT FIRE ASSOCIATION INC FOAM LAKE S0A $878.23 FRANCIS RURAL MUNICIPALITY 127 FRANCIS S0G $11,169.82 GOOD LAKE C & D AREA NO 94 CANORA S0A $792.91 GOOD LAKE RURAL MUNICIPALITY NO 274 CANORA S0A $14,605.42 GOOD SPIRIT LAKE WATERSHED ASSOCIATION BOARD NO 6 CANORA S0A $250.14 GRAVELBOURG NORTH CONSERVATION & DEVELOPMENT AREA AUTHORITY GRAVELBOURG S0H $6.02 GREEN LAKE CONSERVATION & DEVELOPMENT AREA ROSETOWN S0L $32.71 HANGINGHIDE CONSERVATION & DEVELOPMENT AREA 127 STAR CITY S0E $4.82 HATKE LAKE C & D AREA LEROY S0K $78.84 HAZENMORE NORTH CONSERVATION & DEVELOPMENT AREA AUTHORITY VANGUARD S0N $118.93 HIGHWAY 1 WEST WATER CO-OPERATIVE MOOSE JAW S6H $83.83 HIGHWAY 41 WATER UTILITY ABERDEEN S0K $30,086.88 HIGHWAY 49 FIRE PROTECTION ASSOCIATION INC PELLY S0A $105.05 HIGHWAY 55 WASTE MANAGEMENT CORPORATION CANWOOD S0J $6,130.36 HODGEVILLE FIRE COMMITTEE HODGEVILLE S0H $181.29 HODGEVILLE VETERINARY SERVICE DISTRICT HODGEVILLE S0H $135.54 INTERLAKE REGIONAL WATER BOARD COCHIN S0M $4,198.28 INTERVALLEY WATER INC MARTENSVILLE S0K $134,766.76 ITUNA AREA FIRE PROTECTION ASSOCIATION ITUNA S0A $9.37 IVER MAIN PLACE INC. ... SASKATOON S7J $4,635.49 PALLISER REGIONAL LIBRARY MOOSE JAW S6H $4,143.59 PAMRUN CONSERVATION & DEVELOPMENT AREA AUTHORITY VANGUARD S0N $459.92 PARKLAND REGIONAL LIBRARY YORKTON S3N $4,298.34 PARKLAND REGIONAL WASTE MANAGEMENT AUTHORITY INC. ... KINDERSLEY S0L $335,269.94 WAWOTA HEALTH CARE FOUNDATION INC WAWOTA S0G $130.78 WAWOTA WAWKEN WALPOLE FIRE PROTECTION DISTRICT WAWOTA S0G $148.02 WEST FLAT IRRIGATION CORPORATION VAL MARIE S0N $302.73 WEYBURN BRANCH LIBRARY WEYBURN S4H $1,283.81 WEYBURN UTILITY BOARD WEYBURN S4H $5,712.42 WHISKA CONVERSION & DEVELOPMENT AREA AUTHORITY VANGUARD S0N $389.26 WHITECAP DAKOTA FIRST NATION WHITECAP S7K $156,999.41 WILKIE RURAL FIRE ASSOCIATION WILKIE S0K $75.33 WILLOW CREEK CONSERVATION & DEVELOPMENT AREA BROOKSBY S0E $669.47 WIWA CREEK CONSERVATION & DEVELOPMENT AREA #08 GRAVELBOURG S0H $250.93 WOOD RIVER UTILITY BOARD LA FLECHE S0H $1,393.58 WYNYARD & DISTRICT FIRE ASSOCIATION WYNYARD S0A $272.28 WYNYARD MEMORIAL AIRPORT BOARD WYNYARD S0A $60.35 YORKTON HOUSING CORPORATION YORKTON S3N $5,391.44 YORKVILLE PUBLIC UTILITY BOARD YORKTON S3N $1,057.35 ZENON PARK CONSERVATION AND DEVELOPMENT ARBORFIELD S0E $200.00 Page details Date modified: 2017-06-22 ...

Marie Ontario Animbiigoo Zaagi'igan Anishinaabek Registered 2017-03-02 Beardmore Ontario Animakee Wa Zhing #37 Registered 2016-04-22 Kenora Ontario Anishinabe of Wauzhushk Onigum Registered 2016-01-22 Kenora Ontario Annapolis Valley Registered 2016-07-06 Cambridge Station 32 Nova Scotia Antelope Lake Regional Park Authority Registered 2012-01-01 Gull Lake Saskatchewan Aroland Registered 2017-03-02 Thunder Bay Ontario Athabasca Chipewyan First Nation Registered 2017-08-17 Fort Chipewyan Alberta Atikameksheng Anishnawbek Registered 2020-03-11 Naughton Ontario Atlin Community Improvement District Registered 2023-04-21 Atlin British Columbia Attawapiskat First Nation Registered 2019-05-09 Attawapiskat Ontario Atton's Lake Regional Park Authority Registered 2013-09-30 Saskatoon Saskatchewan Ausable Bayfield Conservation Authority Registered 2012-01-01 Exeter Ontario Barren Lands Registered 2012-01-01 Brochet Manitoba Barrows Community Council Registered 2015-11-03 Barrows Manitoba Batchewana First Nation Registered 2021-11-21 Sault Ste Marie Ontario Bear River First Nation Registered 2015-07-20 Bear River Nova Scotia Beardy's & Okemasis Registered 2020-09-30 Duck Lake Saskachewan Bearskin Lake Registered 2017-10-16 Bearskin Lake Ontario Bearspaw First Nation Registered 2021-11-23 Morley Alberta Beaver First Nation Registered 2024-09-06 High Level Alberta Beecher Bay First Nation Registered 2016-01-12 Sooke British Columbia Bengough Regional Park Authority Registered 2012-01-01 Bengough Saskatchewan Berens River Registered 2016-10-03 Berens River Manitoba Beausoleil Registered 2018-09-27 Christian Island Ontario Big River Registered 2018-03-01 Debden Saskatchewan Big River Regional Park Authority Registered 2012-01-01 Big River Saskatchewan Bigstone Cree Nation Registered 2021-07-07 Wabasca Alberta Birdtail Sioux Registered 2023-02-23 Beulah Manitoba Bissett Community Council Registered 2015-11-03 Bissett Manitoba Blood Registered 2019-03-13 Standoff Alberta Blueberry River First Nation Registered 2024-08-15 Buick Creek British Columbia Blue River Improvement District Registered 2021-05-18 Blue River British Columbia Board of Health for the Oxford Elgin St. ... Registered 2022-01-13 Kenora Ontario Kenora District Services Board Registered 2023-03-27 Dryden Ontario Kindersley Regional Park Authority Registered 2012-01-01 Kindersley Saskatchewan Kingsclear Registered 2020-05-15 Kingsclear First Nation New Brunswick Kinistin Saulteaux Nation Registered 2021-10-28 Tisdale Saskatchewan Kipabiskau Regional Park Authority Registered 2013-09-30 Tisdale Saskatchewan Kitasoo Registered 2012-01-01 Klemtu British Columbia Kitchenubmaykoosib Inninuwug Registered 2022-12-13 Big Trout Lake Ontario Kitigan Zibi Anishinabeg Registered 2016-01-20 Maniwaki Quebec Kitikmeot Inuit Association Registered 2012-01-01 Cambridge Bay Nunavut Kitselas First Nation Registered 2012-01-01 Terrace British Columbia Kitsumkalum Registered 2016-03-04 Terrace British Columbia Kivalliq Inuit Association Registered 2012-01-01 Rankin Inlet Nunavut Klahoose First Nation Registered 2020-09-11 Squirrel Cove British Columbia Kluane First Nation Registered 2012-01-01 Burwash Landing Yukon K'ómoks First Nation Registered 2014-12-30 Courtenay British Columbia Ktunaxa Nation Council Society Registered 2015-01-20 Cranbrook British Columbia Kwadacha Registered 2012-01-01 Prince George British Columbia Kwakuitl Band Council Registered 2020-09-08 Port Hardy British Columbia Kwanlin Dun First Nation Registered 2012-01-01 Whitehorse Yukon Kwantlen First Nation Registered 2012-01-01 Fort Langley British Columbia Kwiakah First Nation Registered 2014-11-11 Campbell River British Columbia Kwikwasut'inuxw Haxwa'mis Registered 2021-09-21 Albert Ray British Columbia Kwikwetlem First Nation Registered 2014-05-16 Coquitlam British Columbia Kyuquot / Checleseht First Nations Registered 2012-01-01 Kyuquot British Columbia Lac Des Mille Lacs Registered 2021-11-12 Thunder Bay Ontario Lac La Ronge Registered 2016-12-06 La Ronge Saskatchewan Lac Pelletier Regional Park Authority Registered 2012-01-01 Saskatoon Saskatchewan Lac Seul Registered 2017-05-10 Frenchman's Head Lac Seul Ontario Lake Babine Nation Registered 2022-01-14 Burns Lake British Columbia Lake Charron Regional Park Authority Registered 2012-01-01 Naicam Saskatchewan Lake Cowichan First Nation Registered 2015-09-18 Lake Cowichan British Columbia Lax Kw'alaams Band Registered 2012-01-01 Lax Kw'alaams British Columbia Lennox Island First Nation Registered 2012-01-01 Lennox Island Prince Edward Island Leq’á:mel First Nation Registered 2024-03-05 Deroche British Columbia Les Innus de Ekuanitshit Registered 2016-01-29 Ekuanitshit Nitassinan Quebec Lheidli T'enneh First Nation Registered 2012-01-01 Prince George British Columbia Lhoosk'uz Dene Nation Registered 2016-10-06 Quesnel British Columbia Lhtako Dene Nation Registered 2016-04-26 Quesnel British Columbia Liard First Nation Registered 2021-08-27 Watson Lake Yukon Liidlii Kue First Nation Registered 2019-05-03 Fort Simpson Northwest Territories Limestone District School Board Registered 2015-08-25 Kingston Ontario Listuguj Mi'gmaq Government Registered 2015-09-08 Listuguj Quebec Little Black Bear Registered 2016-06-13 Goodeve Saskatchewan Little Black River First Nation Registered 2019-12-13 O'Hanley Manitoba Little Loon Regional Park Authority Registered 2012-01-01 Glaslyn Saskatchewan Little Red River Cree Nation Registered 2022-04-05 John D'Or Prairie Alberta Little Salmon/Carmacks First Nation Registered 2012-01-01 Carmacks Yukon Little Shuswap Lake Registered 2012-01-01 Chase British Columbia Local Services Board of Minaki Registered 2020-07-23 Minaki Ontario Long Lake No.58 First Nation Registered 2016-05-18 Longlac Ontario Long Point First Nation Registered 2016-05-31 Winneway Quebec Louis Bull Registered 2021-11-12 Maskwacis Alberta Louis Riel School Division Registered 2017-03-16 Winnipeg Manitoba Lower Kootenay Registered 2012-01-01 Creston British Columbia Lower Nicola Indian Band Registered 2012-01-01 Merritt British Columbia Lower Nipit Improvement District Registered 2012-01-01 Kaleden British Columbia Lower Similkameen Registered 2016-08-31 Keremeos British Columbia Lubicon Lake Registered 2016-06-08 Isidore Alberta Lucien Lake Regional Park Authority Registered 2012-01-01 Middle Lake Saskatchewan Lutsel K'e Dene First Nation Registered 2015-12-15 Lutsel K'e Northwest Territories Lyackson First Nation Registered 2021-01-20 Chemainus British Columbia Lytton First Nation Registered 2012-01-01 Lytton British Columbia Macklin Lake Regional Park Authority Registered 2013-09-30 Macklin Saskatchewan Madawaska Maliseet First Nation Registered 2012-01-01 Madawaska Maliseet First Nation New Brunswick Magnetawan Registered 2016-05-19 Britt Ontario Malahat First Nation Registered 2012-01-01 Mill Bay British Columbia Mallard Community Council Registered 2015-11-03 c/o Waterhen Manitoba Mamalilikulla First Nation Registered 2016-12-14 Campbell River British Columbia Manto Sipi Cree Nation Registered 2024-05-24 God's River Manitoba Manitoba First Nations Education Resource Centre Inc. ... Catherines Ontario Nipawin & District Regional Park Authority Registered 2013-09-30 Nipawin Saskatchewan Nipissing First Nation Registered 2016-05-12 Garden Village Ontario Nisga'a Lisims Government Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gingolx Registered 2012-01-01 Gingolx British Columbia Nisga’a Village of Gitlaxt'aamix (formerly New Aiyansh) Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gitwinksihlkw Registered 2012-01-01 Gitwinksihlkw British Columbia Nisga’a Village of Laxgalts’ap Registered 2012-01-01 Greenville British Columbia Nisichawayasihk Cree Nation Registered 2024-06-04 Nelson House Manitoba North Cedar Improvement District Registered 2012-01-01 Cedar British Columbia North Nicomen Dyking District Registered 2024-02-19 Agassiz British Columbia North Salt Spring Waterworks District Registered 2012-01-01 Salt Spring Island British Columbia Northeastern Catholic District School Board Registered 2020-03-09 Timmins Ontario Northern Shuswap Tribal Council Society Registered 2017-05-05 Williams Lake British Columbia Northlands Denesuline First Nation Registered 2024-09-12 Lac Brochet Manitoba Norway House Community Council Registered 2015-11-03 Norway House Manitoba Norway House Cree Nation Registered 2012-01-01 Norway House Manitoba Notukeu Regional Park Authority Registered 2013-09-30 Ponteix Saskatchewan Nunatsiavut Government Registered 2012-01-01 Nain Newfoundland and Labrador Nunavut Tunngavik Incorporated Registered 2012-01-01 Iqaluit Nunavut Nuxalk Nation Registered 2014-01-31 Bella Coola British Columbia Ocean Falls Improvement District Registered 2025-07-02 Ocean Falls British Columbia Office d’habitation de la vallée de la Coaticook Registered 2024-01-05 Coaticook Quebec Office d’habitation Rimouski-Neigette Registered 2025-03-28 Rimouski Quebec Office municipal d’habitation de Montréal Registered 2024-10-30 Montréal Quebec Office municipal d’habitation de Longueuil Registered 2025-04-25 Longueuil Quebec Office municipal d’habitation de la Rive-Nord Registered 2025-02-18 Terrebonne Quebec Office municipal d’habitation de la ville de Shawinigan Registered 2025-01-29 Shawinigan Quebec Office of the Wet'suwet'en Registered 2012-01-01 Smithers British Columbia Office régional d’Habitation de Rivière-Du-Loup Registered 2022-03-24 Rivière-Du-Loup Quebec Ojibways of the Pic River First Nation Registered 2012-01-01 Heron Bay Ontario Ojibways of Onigaming First Nation Registered 2016-01-28 Nestor Falls Ontario Okanagan Basin Water Board Registered 2012-01-01 Kelowna British Columbia Okanagan Indian Band Registered 2021-07-27 Vernon British Columbia Okanese Registered 2016-01-27 Balcarres Saskatchewan Old Massett Village Council Registered 2016-02-04 Old Massett British Columbia One Arrow First Nation Registered 2016-03-11 Bellevue Saskatchewan Oneida Nation of the Thames Registered 2015-08-25 Southwold Ontario Onion Lake Cree Nation Registered 2020-03-20 Onion Lake Saskatchewan Opaskwayak Cree Nation Registered 2017-12-14 Opaskwayak Manitoba Oromocto Registered 2016-05-25 Oromocto New Brunswick Osoyoos Indian Band Registered 2012-01-01 Oliver British Columbia Oungre Memorial Regional Park Authority Registered 2012-01-01 Oungre Saskatchewan Our Land for the Future Trust Registered 2025-01-23 Yellowknife Northwest Territories Outlook & District Regional Park Authority Registered 2013-09-30 Outlook Saskatchewan Pabineau First Nation Registered 2021-04-22 Pabineau First Nation New Brunswick Pacheedaht First Nation Registered 2024-04-04 Port Renfrew British Columbia Pauquachin Registered 2018-06-29 Sidney British Columbia Paqtnkek Mi'kmaw Nation Registered 2016-03-22 Afton Nova Scotia Pasqua First Nation #79 Registered 2016-04-18 Pasqua Saskatchewan Pasquia Regional Park Authority Registered 2013-09-30 Arborfield Saskatchewan Pays Plat First Nation Registered 2012-01-01 Pays Plat Ontario Peguis Registered 2012-01-01 Peguis Manitoba Pekuakamiulnuatsh Takuhikan Registered 2012-01-01 Mashteuiatsh Quebec Pelican Rapids Community Council Registered 2015-11-03 Pelican Rapids Manitoba Pender Harbour Fire Protection District Registered 2021-11-07 Madeira Park British Columbia Penelakut Tribe Registered 2021-02-26 Penelakut Island British Columbia Penticton Indian Band Registered 2012-01-01 Penticton British Columbia Peepeekisis Cree Nation No. 81 Registered 2016-02-16 Balcarres Saskatchewan Peter Ballantyne Cree Nation Registered 2016-02-01 Prince Albert Saskatchewan Peterborough Housing Corporation Registered 2019-12-13 Peterborough Ontario Pic Mobert First Nation Registered 2012-01-01 Mobert Ontario Pictou Landing Registered 2016-05-26 Trenton Nova Scotia Piers Island Improvement District Registered 2012-01-01 Piers Island British Columbia Pikangikum Registered 2017-11-22 Pikangikum Ontario Pikwitonei Community Council Registered 2015-11-03 Pikwitonei Manitoba Pinaymootang First Nation Registered 2022-06-16 Fairford Manitoba Pine Creek First Nation Registered 2022-01-31 Camperville Manitoba Popkum First Nation Registered 2021-01-27 Popkum British Columbia Poplar River First Nation Registered 2017-05-15 Popular River Manitoba Potlotek First Nation Registered 2014-04-09 St. ...

A | | | 50% 50% |-------------------------------- | OPCO | |-------------------------------- Mr. ... For example,---------------- |Parent Co. | |(Y/E Dec. 31/90)--------------- | | 100% |---------------- | Sub Co. | (Y/E June 30/90)---------------- If Sub Co. commences to wind-up into Parent Co. on August 31, 1990, any losses of Sub Co. will only be available to Parent Co. commencing in Parent Co.'s taxation year ending December 31, 1991. 30. ... This can be illustrated in the following example:---------------- | Parent Co. | (Y/E Oct. 31/90)---------------- | | 100% | v-------------- | Sub Co. | (Y/E Dec. 31/90)-------------- Assume Sub Co. commences to wind-up into Parent Co. on October 31, 1990 and Sub Co. incurs a non-capital loss of $1,000,000 for the year ended December 31, 1990. ...

A | | | 50% 50% |-------------------------------- | OPCO | |-------------------------------- Mr. ... For example,---------------- |Parent Co. | |(Y/E Dec. 31/90)--------------- | | 100% |---------------- | Sub Co. | (Y/E June 30/90)---------------- If Sub Co. commences to wind-up into Parent Co. on August 31, 1990, any losses of Sub Co. will only be available to Parent Co. commencing in Parent Co.'s taxation year ending December 31, 1991. 30. ... This can be illustrated in the following example:---------------- | Parent Co. | (Y/E Oct. 31/90)---------------- | | 100% | v-------------- | Sub Co. | (Y/E Dec. 31/90)-------------- Assume Sub Co. commences to wind-up into Parent Co. on October 31, 1990 and Sub Co. incurs a non-capital loss of $1,000,000 for the year ended December 31, 1990. ...

Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ... For charities, this means to accept and hold a public trust to maintain, preserve, and develop the organization’s resources to be used for charitable purposes, to ensure that the organization’s activities remain charitable, and to manage the organization for the benefit of the public. Charitable trusts – A legal relationship created for the benefit of a class or the public generally, and established for charitable purposes (e.g., religious, educational). ...

Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ... For charities, this means to accept and hold a public trust to maintain, preserve, and develop the organization’s resources to be used for charitable purposes, to ensure that the organization’s activities remain charitable, and to manage the organization for the benefit of the public. Charitable trusts – A legal relationship created for the benefit of a class or the public generally, and established for charitable purposes (e.g., religious, educational). ...

Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ... For charities, this means to accept and hold a public trust to maintain, preserve, and develop the organization’s resources to be used for charitable purposes, to ensure that the organization’s activities remain charitable, and to manage the organization for the benefit of the public. Charitable trusts – A legal relationship created for the benefit of a class or the public generally, and established for charitable purposes (e.g., religious, educational). ...

Restated Statement of Authorities (unaudited) (in thousands of dollars) Total available for use for the year ending March 31, 2022 table 1 note 1 Total available for use for the year ending March 31, 2021 if full supply had been released Variance in budgetary authorities Gross Vote 1 – Operating Expenditures 4,831,784 4,142,432 689,352 Revenue Credited to the Vote (429,530) (390,697) (38,833) Vote 5 – Capital Expenditures 89,892 83,900 5,992 Budgetary Statutory Authorities 7,072,913 4,392,186 2,680,727 Total Budgetary Authorities 11,565,058 8,227,821 3,337,237 Table 1 Notes Table 1 Note 1 This column is an extract of Appendix 1 of this report. ... Statement of Authorities (unaudited) (in thousands of dollars) Year to date used at September 30, 2021 table 2 note 1 Year to date used at September 30, 2020 Variance in year to date expenditures Net Vote 1 – Operating Expenditures 2,035,718 1,721,666 314,052 Vote 5 – Capital Expenditures 29,077 27,206 1,871 Budgetary Statutory Authorities 4,123,459 3,220,310 903,149 Total Budgetary Authorities 6,188,254 4,969,182 1,219,072 Table 2 Notes Table 2 Note 1 This column is an extract of Appendix 1 of this report. ... The CRA also enhanced communication with employees with respect to its transition towards a hybrid model of working and the sharing of mental health resources. ...

The rules in Part XII.2 provide that a "designated beneficiary" includes a non-resident person (unless that person's trust income is taxed under Part I) and also provide that "designated income" generally includes income from carrying on business in Canada, from Canadian real estate, resource properties and timber resource properties and from dispositions of taxable Canadian property.) 36. ... Where a non-resident person would otherwise be subject to Part XIII tax on rent from real property in Canada or on a timber royalty on a timber resource property or timber limit in Canada, the non-resident may elect under section 216 to pay Part I tax on income from such rents or royalties rather than Part XIII tax on the gross payments. ... In the case of rent from real property in Canada or a royalty from a timber resource property or timber limit in Canada, if there is an election under subsection 216(4) as described in 43 above, the following rules apply: (a) the Return of Income (form T1, T2 or T3) for the taxation year must be filed within six months from the end of the taxation year for which the election was made; (b) all rents on real property or timber royalties from a timber resource property or timber limit in Canada must be reported on the return; (c) the tax reported on the return must be remitted by the due date; (d) form NR6 should be filed on or before January 1 of the taxation year to which the election applies, or, on or before the date the first rental payment is due, as applicable; (e) the payer may be entitled to withhold tax on the net amount available to the non-resident; and (f) tax withheld must be remitted along with form PD7AR-NR. ...

The rules in Part XII.2 provide that a "designated beneficiary" includes a non-resident person (unless that person's trust income is taxed under Part I) and also provide that "designated income" generally includes income from carrying on business in Canada, from Canadian real estate, resource properties and timber resource properties and from dispositions of taxable Canadian property.) 36. ... Where a non-resident person would otherwise be subject to Part XIII tax on rent from real property in Canada or on a timber royalty on a timber resource property or timber limit in Canada, the non-resident may elect under section 216 to pay Part I tax on income from such rents or royalties rather than Part XIII tax on the gross payments. ... In the case of rent from real property in Canada or a royalty from a timber resource property or timber limit in Canada, if there is an election under subsection 216(4) as described in 43 above, the following rules apply: (a) the Return of Income (form T1, T2 or T3) for the taxation year must be filed within six months from the end of the taxation year for which the election was made; (b) all rents on real property or timber royalties from a timber resource property or timber limit in Canada must be reported on the return; (c) the tax reported on the return must be remitted by the due date; (d) form NR6 should be filed on or before January 1 of the taxation year to which the election applies, or, on or before the date the first rental payment is due, as applicable; (e) the payer may be entitled to withhold tax on the net amount available to the non-resident; and (f) tax withheld must be remitted along with form PD7AR-NR. ...