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That makes no difference regarding tax liability - whether you realize rental income OR the gain on the sale of the property - both will be included into taxable income of the owner.
Thus if the owner you personally = that will be personal income and in the owner is a corporation - income woudl be reported on corporate tax return.
But you own a foreign corporation - there will additional reporting requirements on your personal tax return.
Corporation pays income based on corporate tax rates.
These rates are different from individuals.
If that is a foreign corporation - it will file form 1120F
and for tax rate schedule - see instructions page 25
So for net income between $0 and $50,000 - the tax rate is 15%