I emigrated out of Canada in Feb 2022. I do own rental properties in Canada, however I was ignorant, and didn't withhold nor remit 25% of my gross rental income for 2022. I started doing that for 2023.
So for 2022 tax returns, do I need to elect under section 216 and report my rental income and expenses for 11 months (Feb to Dec) of 2022? So that CRA can do the assessment and charge me with any taxes and penalties owed?