Foreign investors who own US real estate interests either directly or indirectly, are subject to U.S. income tax in connection with rental income . If you have U.S. real estate interests and are a Canadian resident and have questions on effectively connected to a U.S. trade or business, U.S. withholding taxes, W-8BEN, or W-8ECI forms, or Canadian Tax Reporting, or US Tax Reporting – this may be of interest to you. Contact Tax Experts today!