Income tax guide for electing under section 216, 2016 . : Rv4-78/2016E-PDF

"This guide is for you if you were a non-resident of Canada (see the definition below) for all or part of 2016 and, while a non-resident, you: received rental income from real or immovable property in Canada; received timber royalties on a timber resource property or a timber limit in Canada; or disposed of rental property (Canadian real or immovable property, timber resource property, or timber limit) for which you had previously claimed capital cost allowance (CCA) on a section 216 return and, as a result of the disposition, you have a recapture of that CCA." -- Is this guide for you? p. 2.

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