I have encountered a situation where a client emigrated middle of a year.
The person has a rental property and therefore needs to file returns reporting rental income under Section 216 after becoming a non-resident for tax purposes. I know how theoretically it works but have never done it.
For the past year in which the residency status changed, do I file a t1 return covering the period during which the person is a tax resident and file a T1159 covering the remaining months? or do I file one T1 reporting full year rental income and prorate deductions etc.?
Thank you for your time!