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T4061 - NR4 - Non-Resident Tax Withholding, Remitting, and Reporting - 2011
T4061(E) Rev. 11
If you have a visual impairment, you can get our publications in braille, large print, etext (CD), or MP3. For more information go to About multiple formats or call 1-800-959-2221. If you are outside Canada and the United States, call the International Tax Services Office collect at 613-952-3741.
Table of contents
- Is this guide for you?
- What's new?
- Before you start
- What is Part XIII tax?
- Remitting deductions
- NR4 slips
- NR4 Summary
- NR4 information return
- After you file
- Special reporting situations
- Appendix A - Country codes
- Appendix B - Income codes
- Appendix C - Exemption codes
- Appendix D - Currency codes
- Appendix E - Province, territory or U.S. state, territory, or possession codes
- For more information
- Your opinion counts
Is this guide for you?
This guide provides information for payers and agents who make payments to non-residents of Canada for income such as interest, dividends, rents, royalties, pensions, and acting services in a film or video production.
It also explains how to complete the NR4 slip and summary.
What's new?
Web Forms
Beginning in January 2012, you can electronically file an original or amended information return of up to 50 NR4 slips in a single submission using the Canada Revenue Agency Web Forms application. This service will allow you to:
- create an electronic NR4 information return;
- validate data in real time, with prompts to correct errors before filing;
- calculate the totals for the Summary;
- print and save NR4 slips; and
- securely submit encrypted NR4 information returns over the Internet.
For more information about Web Forms, go to Web forms.
Eligibility for treaty benefits
The payee's name and address may no longer be the only information needed to establish that treaty benefits apply. We have developed new forms to help you determine eligibility for treaty benefits. For more information see the section Beneficial ownership and eligibility for treaty benefits.
Part Xlll tax on pension and similar payments
The new tax convention between Canada and Greece gives some relief on pensions and similar payments. As a result, we have added Greece in the list of countries under pension and similar payments in the section Special payments.
Appendix D – Currency codes
We have deleted the Netherlands Antillian guilder.
Before you start
What are your responsibilities?
As the payer or agent, you are responsible for withholding and remitting Part XIII tax, and to report the income and withholding tax on an NR4 information return. The NR4 information return includes NR4 slips and the related NR4 Summary.
You have to file the NR4 information return and give the recipients their NR4 slips on or before the last day of March following the calendar year to which the information return applies, or in the case of an estate or trust, no later than 90 days after the end of the estate’s or trust’s tax year.
Penalties and interest
Failure to deduct
We can assess you for the amount of tax that you failed to deduct. We can also assess a penalty of 10% of the required amount of Part XIII tax you failed to deduct.
When you are subject to this penalty more than once in a calendar year, we may apply a 20% penalty to the second or later failures if they were made knowingly or under circumstances of gross negligence.
Failure to remit and late remittances
We can assess a penalty on the amount you failed to remit when:
- you deduct the amounts, but do not remit them; or
- we receive the amounts you deducted after the due date.
If the remittance due date is a Saturday, Sunday, or Canadian public holiday, your remittance is due on the next business day.
The penalty for remitting late is:
- 3% if the amount is one to three days late;
- 5% if it is four or five days late;
- 7% if it is six or seven days late; and
- 10% if it is more than seven days late or if no amount is remitted.
Note
We consider a non-sufficient funds (NSF) cheque to be a failure to remit and will automatically apply a penalty, as well as an administrative charge.
If you are subject to this penalty more than once in a calendar year, we may assess a 20% penalty to the second or later failures if they were made knowingly or under circumstances of gross negligence.
Late filing and failure to file the NR4 information return
You have to file the NR4 information return on or before the last day of March following the calendar year to which the information return applies, or no later than 90 days after the end of the estate's or trust's tax year. If the due date falls on a Saturday, Sunday, or a Canadian public holiday, your information return is due the next business day.
We consider your return to be filed on time if we receive it or if it is postmarked on or before the due date.
The minimum penalty for late filing the NR4 information return is $100 and the maximum penalty is $7,500. For the complete penalty structure, go to Penalty for failure to file an information return by the due date.
Failure to file an ownership certificate
There is also a penalty for failing to complete or deliver an ownership certificate (Form NR601, Non-Resident Ownership Certificate-Withholding Tax, and Form NR602, Non-Resident Ownership Certificate-No Withholding Tax), for the negotiating of bearer coupons or warrants. The penalty is $50 for each failure.
Interest
If you fail to pay an amount, we may apply interest from the day your payment was due. The interest rate we use is determined every three months, based on prescribed interest rates. Interest is compounded daily. We also apply interest to unpaid penalties. For the prescribed interest rates we use, visit our Web site at Prescribed interest rates.
Cancelling or waiving penalties and interest
The taxpayer relief provisions of the Income Tax Act give us some discretion to cancel or waive all or part of any penalties and interest charges. This allows us to consider extraordinary circumstances that may have prevented you from fulfilling your obligations under the Income Tax Act. For details go to Taxpayer Bill of Rights or Information Circular IC07-1, Taxpayer Relief Provisions.
What is Part XIII tax?
Part XIII tax is a withholding tax imposed on certain amounts you pay or credit to non-residents. These amounts include pensions, annuities, management fees, interest, dividends, rents, royalties, estate or trust income, and payments for film or video acting services when you pay or credit these amounts to individuals (including trusts) or corporations that are not resident in Canada.
You are responsible for withholding Part XIII tax if you are:
- a Canadian resident who pays or credits Part XIII amounts to a non-resident, or is considered to have done so under Part I or Part XIII of the Income Tax Act;
- an agent (such as a bank, trust company, or credit union) or person who, for a debtor, pays or credits Part XIII amounts when redeeming bearer coupons or warrants;
- an agent or another person who receives Part XIII amounts, for a non-resident, from which tax was not withheld; or
- any other payer (including a non-resident) who pays or credits amounts that are subject to Part XIII tax, or who is considered to have done so under Part I or Part XIII of the Income Tax Act.
For information about specific types of income that are subject to Part XIII tax, see Information Circular IC77-16, Non-Resident Income Tax.
Rates of Part XIII tax
Non-residents have to pay a 25% tax on amounts subject to Part XIII tax (taxable amounts). However, this rate can be reduced to a lower rate or an exemption can be provided under the provisions of the Income Tax Act or a bilateral tax treaty.
As the payer or agent, you are responsible for withholding and remitting Part XIII tax at the correct rate.
If you pay or credit or are considered to have paid or credited a taxable amount to persons in countries that have tax treaties with Canada, you should verify the rate provided in the Income Tax Act first. Then verify if a reduced rate or an exemption applies under the treaty.
The negotiation of new tax treaties and renegotiation of existing tax treaties is an ongoing process. For this reason, you should verify tax treaty rates and exemptions on a regular basis.
You can use the online Part XIII Tax Calculator to determine your Part XIII tax liability. We developed this convenient and interactive tool to help you determine your tax liability in an accurate and timely manner. For more information, go to Non-Resident Tax Calculator - Disclaimer.
You can also get the current tax rates and effective dates by contacting the International Tax Services Office or visit the Finance Canada Web site.
Any taxable amounts you paid or credited to persons in non-treaty countries will be subject to the 25% Part XIII withholding tax.
The 25% Part XIII withholding tax also applies to payees in countries with which Canada has a tax treaty that is not yet in effect.
A Part XIII tax rate of 23% applies to the gross amounts paid, credited, or provided as a benefit for acting services rendered in Canada by a non-resident actor, including payments of residuals and contingent compensation. This rate applies only to the acting services of the actor in a film or video production. For more information, go to Non-resident actors.
For more information about tax treaties, go to Information Circular IC76-12, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. The information in that circular also applies if you are considered, under Part I or Part XIII of the Income Tax Act, to have paid or credited amounts subject to Part XIII tax to residents of these treaty countries.
Beneficial ownership and eligibility for treaty benefits
A beneficial owner must be a resident in a country with which Canada has a tax treaty and eligible for treaty benefits under the tax treaty on the taxable amounts being paid.
To apply the correct rate of withholding, you should have enough recent information to prove that the payee is the beneficial owner of the income. The payee's name and mailing address is no longer the only information required to establish that treaty benefits apply.
CRA has developed new Forms NR301, Declaration of eligibility for benefits under a tax treaty for a non-resident taxpayer, NR302, Declaration of eligibility for benefits under a tax treaty for a partnership with non-resident partners, and NR303, Declaration of eligibility for benefits under a tax treaty for a hybrid entity, to help you to gather any additional information needed, which includes certification that the payee is:
- the beneficial owner of the income;
- resident in a specific tax treaty country; and
- eligible for tax treaty benefits on the taxable amounts they receive.
The payee must provide the applicable form or equivalent information before you can apply a treaty's reduced rate of withholding tax.
If the payee is an insurance corporation or pension trust, we will accept the payee as the beneficial owner of amounts paid to a non-resident. However, that corporation or trust has to invest only for itself and include the amounts when it calculates its revenue.
Note
Collect additional documentation or Form NR301 if the treaty benefit applies only if certain conditions are met (such as when the amounts must be received in, taxable in or taxed in the country of residence).
In addition, do not request forms NR301, NR302, or NR303 in the following circumstances:
- The full tax rate in Part XIII of the Income Tax Act will be withheld.
- CRA issues a Letter of Exemption or written authorization. You can reduce the withholding tax only once you receive the letter or authorization from CRA.
Amounts Payable to a Non-Resident Agent or Nominee / Financial Intermediary
If you pay or are considered to have paid or credited taxable amounts that are made to intermediaries resident in foreign countries you are required to withhold 25% tax on these payments.
To reduce this rate, the non-resident agent or nominee may complete the certification in Information Circular IC76 ‑12, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention and send it to you.
The name and mailing address is no longer the only information needed to establish that treaty benefits apply. The non-resident agent or nominee should get the applicable new Form NR301, Declaration of eligibility for benefits under a tax treaty for a non-resident taxpayer, NR302, Declaration of eligibility for benefits under a tax treaty for a partnership with non-resident partners, or NR303, Declaration of eligibility for benefits under a tax treaty for a hybrid entity, or equivalent information from the beneficial owners to support the reduced Part XIII rate.
You may apply a tax treaty tax rate without getting the form NR301 or the information requested in this form if all of the following are true:
- You know that the payee is an individual, or the payee is an estate and the trustee has an address in the United States;
- You obtain complete permanent addresses that are not post office boxes or care-of addresses;
- You have no contradictory information;
- You have no reason to suspect the information is inaccurate, misleading, or that the payee is not entitled to the tax treaty benefit; and
- You have procedures in place so that changes in the payee's information, (such as change of address or contact information that includes a change in country, or returned mail) will result in a review of the withholding tax rate.
A reduced rate of tax under an applicable tax treaty between Canada and the beneficial owner's country of residence should only be applied where the Canadian payer or withholding agent has received documentation from the agent or nominee that certifies beneficial ownership, country of residence, and eligibility for treaty benefits, prior to the payments.
Special payments
Pension and similar payments - Residents of all countries
A non-resident of Canada who receives pension or similar payments and intends to file an income tax return in Canada can apply to us for a reduction in the non-resident tax that you have to withhold. To do this, the non-resident should use Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to Be Withheld. When the request is processed, we will send a letter to the non-resident and the payer(s) indicating any payments to which a tax reduction applies. You may not apply a tax reduction unless you receive written authorization from us. If you do receive our authorization, you must report the amounts paid or credited on an NR4 slip and use exemption code "J".
Pension and similar payments - Residents of certain countries
Canada's tax treaties with Algeria, Azerbaijan, Brazil, Croatia, Cyprus, Ecuador, Greece, Ireland, Italy, New Zealand, Portugal (including Azores and Madeira), the Philippines, Romania, Senegal, and Slovenia provide for an exemption from withholding tax for certain pension and similar payments received in the year from Canada.
If a non-resident receives more than one pension or similar payment from Canada, the exemption can be applied only to a limited amount of the total payments that the non-resident receives. Each tax treaty specifies different types of pension and similar payments to which the exemption applies. Amounts over the limit, and payments that are not eligible for exemption, are subject to withholding tax at the applicable rate. To determine the exempt amounts, the non-resident has to give us an estimate of the total pension and similar payments the non-resident expects to receive from each of the non-resident's payers.
The non-resident provides this information and requests the exemption by filing Form NR5. The NR5 has to be filed once every 5 years. When the request is processed, we will send a letter to the non-resident and the payer(s) indicating any payments to which the exemption applies. You may not apply the exemption unless you receive written authorization from us.
Rental income from real property in Canada
A non-resident who receives rental income from real property in Canada can ask that payers or agents be allowed to deduct tax on the net amount instead of the gross amount. To do this, the non-resident has to complete Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real Property or Receiving a Timber Royalty.
The non-resident has to file this form on or before January 1 of the tax year for which the request applies, or on or before the date the first rental payment is due. For corporations, estates, and trusts with a fiscal year-end other than December 31, they have to file Form NR6 on or before the first day of their fiscal year.
Although we accept Form NR6 throughout the year, the effective date for withholding on the net amount will be the first day of the month in which we receive the form. You have to withhold tax on any gross rental income paid or credited to a non-resident before that date. In all situations, when Form NR6 is filed, you still have to report the gross amount of rental income for the entire year on an NR4 slip and use exemption code "H".
Film and video acting services
A non-resident actor, who receives payments for acting services rendered in Canada and intends to file an income tax return in Canada, can apply to us for a reduction in the non-resident tax that you have to withhold.
To do this, the non-resident should use Form T1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production or Form T1288, Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production. When these forms are processed, we will send a letter to the non-resident and the payer indicating any payments to which a tax reduction applies.
A non-resident actor who resides in the United States, and makes less than $15,000 CAD from acting services performed in Canada, in the calendar year, may be eligible for an exemption from tax under Article XVI of the Canada-United States Tax Convention. The actor can apply for a reduction of the non-resident tax that you have to withhold, as indicated above.
You may not apply a tax reduction unless you receive written authorization from us. If you do receive our authorization, you must report the amounts paid or credited on an NR4 slip and use exemption code "J."
For more information, go to Film Advisory Services and select "Non-resident actors".
Mutual fund investment distributions
Taxable Canadian property gains distributions
Non-residents who invest in Canadian mutual fund investments may be subject to non-resident withholding tax on capital gains distributions made by mutual fund trusts and on capital gains dividends paid by mutual fund corporations from the disposition of taxable Canadian property (TCP). TCP includes real property in Canada, Canadian resource properties, and Canadian timber resource properties.
This non-resident tax applicable to TCP gains distributions only applies if more than 5% of the total capital gains dividend paid by a mutual fund corporation and more than 5% of the total capital gains distribution paid by a mutual fund trust are paid or designated for non-resident persons. Mutual fund trusts and mutual fund corporations have to maintain a separate TCP gains distribution account to track all capital gains for the disposition of TCP. The mutual fund has to report these amounts and the withholding tax on an NR4 slip.
Assessable distributions
Non-residents who invest in Canadian property mutual fund investments are subject to a 15% withholding tax on any amount not otherwise subject to tax that they are paid or credited by the mutual fund. A Canadian property mutual fund investment is an exchange-listed mutual fund that derives more than 50% of its unit or share value from real property in Canada, Canadian resource properties, or Canadian timber resource properties. The mutual fund has to report these amounts, called assessable distributions, and the withholding tax on an NR4 slip. Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income.
A non-resident investor may apply any loss realized on the disposition of a Canadian property mutual fund investment against assessable distributions received, up to the amount of the total assessable distributions paid or credited on the investment. The non-resident investor applies the loss and can claim any resulting refund by filing Form T1262, Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds. Unused amounts of this special form of capital loss, which can be used only for this purpose, may be carried back three tax years or carried forward indefinitely.
Remitting deductions
When to remit
You have to remit your non-resident tax deductions so that we receive them on or before the 15th day of the month following the month the amount was paid or credited to the non-resident. We consider the remittance to be received on the date it is received at your Canadian financial institution or at the Canada Revenue Agency (CRA).
Note
If the due date is a Saturday, Sunday, or Canadian public holiday, your remittance is due on the next business day. For a list of public holidays, go to Canadian public holidays.
If your business or activity ceases during the year, you have to remit your non-resident tax deductions so that we receive them no later than seven days after the day your business or activity ceases.
Are you a new remitter?
If you have never remitted non-resident income tax deductions, contact the International Tax Services Office. We will give you a non-resident account number and tell you how to remit your deductions. We will mail you Form NR75, Non-Resident Account Information Form , which includes a non-resident tax remittance voucher that you should return with your first remittance.
If you have not received Form NR75 in time to make your first payment, prepare a letter that states:
- the name under which your account was opened, as well as your address and telephone number;
- the year and month your payment covers; and
- your non-resident account number.
Send the letter together with your cheque or money order made payable to the Receiver General to the following address:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1
CANADA
After you make your first remittance, we will send you Form NR76, Non-Resident Tax - Statement of Account, which includes a non-resident tax remittance voucher to include with your next remittance.
Remittance methods
My Payment
My Payment is a payment option that allows you to make payments online, using the Canada Revenue Agency's Web site, from an account at a participating Canadian financial institution. For additional information on this self-service option, go to My Payment.
Electronically
You may be able to remit your deductions electronically through your financial institution’s telephone or Internet banking services. For more information, go to Electronic payments or contact your financial institution.
At your financial institution
You can make your payment at your Canadian financial institution. Complete the remittance form and present it with your payment. The financial institution will date stamp the bottom part and return the top part to you as a receipt.
By mail
Detach and return your completed non‑resident tax remittance voucher from either Form NR75, Non‑Resident Account Information Form, or Form NR76, Non‑Resident Tax – Statement of Account, with your cheque or money order made payable to the Receiver General. Send it to the following address:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1
CANADA
It is important that you complete your remittance voucher accurately so that we can apply the payment to your account correctly. It is also important to use an original remittance voucher when you make your payment. Photocopied and faxed copies of remittance vouchers cannot be scanned by our payment processing technology and could delay the processing of your payment.
Write your non‑resident account number on the back of your cheque or money order. Do not staple, clip, tape, or fold the remittance voucher or your cheque.
Do not send cash in the mail.
If you or your representative does not have a bank account at a financial institution in Canada, you or your representative can make your payment using:
- an international money order drawn in Canadian dollars;
- a bank draft in Canadian funds drawn on a Canadian financial institution (available at most foreign financial institutions); or
- a cheque drawn in the currency of the country in which the financial institution is located. We will use the currency exchange rate in effect at the time of cashing your cheque.
Note
If you make a payment with a cheque that your financial institution does not honour (including a cheque on which you put a stop payment), we will charge you a fee. Generally, this fee will be $15 for each returned cheque.
Non-Resident TeleReply
If you are reporting a nil remittance of non-resident withholding tax on your account, you can call Non-Resident TeleReply at 1-866-971-4644. For more information, go to Non-Resident TeleReply.
Missing or lost remittance voucher
Even if you do not have a remittance voucher, you still have to send us your payment by the due date. If you do not receive a remittance voucher in time to make your next remittance, or if you have misplaced it, send your cheque or money order payable to the Receiver General to the address shown in Remittance methods. Include a short note that states your name, address, and non-resident account number, and the year and month covered by the payment.
To order Form NR92 - Non‑Resident Tax Remittance Voucher, call the Non‑Resident Withholding Division at 1‑800‑267‑3395.
Non-Resident Tax Notice of assessment, Notice of reassessment, or Notice of collection
If you receive Form NR81, Non-Resident Tax Notice of Assessment, Form NR82, Non-Resident Tax Notice of Reassessment, or Form NR83, Non-Resident Tax Notice of Collection, use only the remittance vouchers attached to these forms to make your payment for any balance owing.
Applying for a refund of tax overpayments
To get a refund of excess or incorrectly withheld Part XIII tax, a non-resident has to complete Form NR7-R, Application for Refund of Part XIII Tax Withheld. The CRA has to receive this form no later than two years from the end of the calendar year in which the tax was sent to us. Residents of Canada who receive an NR4 slip with non-resident tax withheld can get a credit for the amount withheld by including the slip with their Canadian income tax return.
For more information on Part XIII tax, see Information Circular IC77-16, Non-Resident Income Tax.
NR4 slips
When to complete the NR4 slip
You have to complete an NR4 slip for every non-resident to whom you paid or credited amounts that are subject to withholding tax under Part XIII of the Income Tax Act.
You also have to complete an NR4 slip if you are considered, under Part I or Part XIII of the Income Tax Act, to have paid or credited amounts. You have to complete an NR4 slip even if you did not withhold tax on these amounts, or you did not have to withhold tax on these amounts due to an exemption under the Income Tax Act or a bilateral tax treaty.
Reporting limits
You have to report amounts on an NR4 slip if the gross income paid or credited during the year is $50 or more. However, if you paid less than $50 and you still withheld tax under Part XIII, you have to report the gross income and the tax withheld on an NR4 slip.
| Total gross income paid or credited | Tax | Report amounts on NR4 slip |
|---|---|---|
| Less than $50 | Tax withheld | Yes |
| Less than $50 | No tax withheld | No |
| $50 or more | Tax withheld or no tax withheld | Yes |
Customized NR4 slips
For those who complete a large numbers of slips, we accept certain slips other than our own. In order to ensure accuracy, follow the guidelines for the production of customized forms at www.cra.gc.ca/customized or see Information Circular IC97-2, Customized Forms.
Completing the NR4 slip
Follow the instructions in this section carefully. We may have to return incorrectly completed NR4 slips to you for corrections.
- Make sure your NR4 slips are easy to read. To help us process your returns quickly and accurately, type or machine-print your information slips.
- Do not change the headings of any of the boxes.
- Prepare separate NR4 slips whenever non-residents change their country of residence for tax purposes during the year.
- Report gross income (box 16 or 26) in Canadian funds.
- Report the tax withheld (box 17 or 27) in Canadian funds.
- Use separate lines when you report income that is partially exempt. For example, if you are paying interest to a client and a part of the gross income is exempt from Part XIII tax, report the taxable income on one line with the withholding tax and the exempt income on another line, with the correct exemption code indicated in box 18 or 28.
- Report income on line 1 before you report income on line 2.
Completing the boxes
Box 10 - Year
Enter the four digits of the calendar year in which you made the payment to the recipient. Estates and trusts enter the four digits of the fiscal year in which they made the payment to the recipient.
Box 11 - Recipient code
Enter the appropriate code from the following list:
| Code | Type of recipient |
|---|---|
| 1 | individual |
| 2 | joint account |
| 3 | corporation |
| 4 | other (for example, association, trust, including fiduciary-trustee, nominee, estate, or partnership) |
| 5 | government, government enterprise, or international organizations and agencies prescribed by regulation |
Note
The prescribed international organizations and agencies are:
- Bank for International Settlements
- European Fund
- International Bank for Reconstruction and Development
- International Development Association
- International Finance Corporation
- International Monetary Fund
- European Bank for Reconstruction and Development
Box 12 - Country code
From the list in Appendix A, enter the three-letter code for the country in which the recipient is a resident for tax purposes. Only use the codes listed in Appendix A. Generally, the recipient's country for tax and mailing purposes will be the same. However, if they are different, you must always enter the country of residency for tax purposes.
Payer or remitter identification number
Enter the number your organization assigns to non-resident payees. For example, if you are a financial institution, enter the number assigned to your client (such as an annuitant number or client number) in this box. If you do not use such a number, leave this area blank.
Box 13 - Foreign or Canadian tax identification number
Enter the identification number assigned to the non-resident for tax purposes by their country of residence. If a non-resident does not give you an identification number, ask if a Canadian social insurance number (SIN) is available and enter the number here.
Note
If an identification number is not available, ask the non-resident if they have been assigned an individual tax number (ITN), a temporary tax number (TTN) or a Canadian payroll account number (15 characters) by us and enter it here. If no number is available, leave the area blank.
Box 14 or 24 - Income code
Enter the appropriate numeric income code from the list in Appendix B. For example, enter income code 31 to identify a lump-sum payment from a deferred profit-sharing plan.
Use the proper two-digit code. For example, copyright royalties should be reported using "05" not "5."
All income and withholding tax should be reported in Canadian funds. Enter currency code CAD. If you cannot report the amounts in Canadian funds, enter the three-letter code of the currency for the amounts reported as gross income (box 16 or 26) and non-resident tax withheld (box 17 or 27). See Appendix D for a list of the currency codes.
Note
If you cannot convert gross income and tax withheld, we will convert both amounts to Canadian funds, based on the currency code and the average annual exchange rate as published by the Bank of Canada on December 31 of each year. Report the amounts in gross income and tax withheld in the same currency as indicated by the currency code.
Box 16 or 26 - Gross income
Enter in Canadian funds the gross income you paid or credited to non-residents of Canada if:
- the amount paid or credited, or deemed paid or credited under Part I or Part XIII of the Income Tax Act is $50 or more; or
- any amount under Part XIII has been withheld.
In addition, payers of rental income have to enter the gross rental income, and film industry payers have to enter the gross income for acting services, even if no tax was withheld on some or all of the income.
See the Note under Box 15 or 25 - Currency code.
Box 17 or 27 - Non-resident tax withheld
Enter in Canadian funds the amount of non-resident tax you withheld. If you cannot convert foreign funds to Canadian currency, complete box 15 or 25 (Currency code), in order to clearly indicate on the NR4 slip the currency of the tax you withheld. This will help us and the non-resident.
See the Note under Box 15 or 25 - Currency Code.
Note
For box 16 or 26 - (Gross income), and box 17 or 27 - (Non-resident tax withheld), individuals and corporations report income based on the calendar year and estates and trusts report income based on the fiscal year end.
Enter the exemption code that applies from the list in Appendix C. This code identifies the section of the Income Tax Act or a bilateral tax treaty that gives the authority to exempt the amount from Part XIII withholding tax, or to apply a reduced withholding rate, as a result of certain elections.
If no tax is withheld, the correct exemption code must be included.
Non-resident recipient's name and address
If you are preparing the NR4 slip for an individual, enter their last name, followed by the first name and initial. Otherwise, enter the name of the corporation, organization, association, trust, or institution.
If it applies, enter the second recipient's name (if this is not a joint account or there is only one recipient, leave this line blank).
Note
Do not enter the name of the secretary treasurer or any other individual who has signing authority.
Enter the recipient's full mailing address as follows:
Lines 1 and 2 - Enter the street address, (civic number, street name, and post office box number or rural route number).
Line 3 -
- For Canadian addresses, enter the city, two-letter provincial or territorial code (as found in Appendix E), and the postal code.
- For U.S. addresses enter the city, two-letter state, territory or possession code (as found in Appendix E), and the zip code.
- For addresses outside Canada and the United States enter the postal code and then the city name.
Line 4 - Enter the full country name (if Canada, leave blank but enter CAN in the country code box).
Country code - Enter the three-letter country code from Appendix A that corresponds to the country you indicated on line 4. This country code is for mailing purposes only.
Name and address of agent or payer
Enter your full name and address.
Non-resident account number
Enter the account number under which you remit your non-resident tax deductions to us. This number has to match the account number shown on the remittance part of Form NR76, Non-Resident Tax - Statement of Account.
Distributing the NR4 slips
You must give recipients their NR4 slips on or before the last day of March following the calendar year to which the slips apply. For estates or trusts, provide the copies no later than 90 days after the end of the estate’s or trust’s tax year. If you do not, you may be subject to a penalty. The penalty for failing to distribute NR4 slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.
Print the two NR4 slips that you have to give to each recipient on one sheet.
Provide the recipients with one of the following:
- two copies, sent by mail to their last known address;
- two copies, delivered in person; or
- one copy distributed electronically (for example, by e-mail) if you have received the recipient's consent in writing or electronic format.
Keep a copy of the NR4 slips for your records.
Note
If NR4 slips are returned as undeliverable, we suggest that you retain the slips with the non-resident’s file.
NR4 Summary
The NR4 Summary records the totals of amounts that you report on NR4 slips and on Form NR601, Non-Resident Ownership Certificate - Withholding Tax, and Form NR602, Non-Resident Ownership Certificate - No Withholding Tax.
Completing the NR4 Summary
Use the information on the NR4 slips, Forms NR601, and NR602 to complete the summary, as described below. All amounts should be entered in Canadian funds.
Year end or fiscal year end
Enter the four digits of the calendar year to which the information return relates or the applicable fiscal year-end.
Box 1 - Non-resident account number
Enter the account number under which you remit your non-resident tax deductions to us. This number has to match the account number shown on the remittance part of Form NR76, Non-Resident Tax - Statement of Account.
Name and address of payer or agent
Enter your name and address. Your name has to match the one shown on the remittance part of Form NR76, Non Resident Tax - Statement of Account.
Box 88 - Total number of NR4 slips filed
Enter the total number of all the slips included with this summary.
Boxes 18 and 22 - Amounts reported on NR4 slips
- Add the amounts in boxes 16 and 26 from all slips. Enter the total in box 18.
- Add the amounts in boxes 17 and 27 from all slips. Enter the total in box 22.
Boxes 26 and 28 - Amounts reported on forms NR601 or NR602
- Add the gross income you reported on forms NR601 and NR602. Enter the total in box 26.
- Add the non-resident tax amounts you reported on Form NR601. Enter the total in box 28.
Box 30 - Total
Add the amounts reported in boxes 18 and 26. Enter the total in box 30.
Box 32 - Total non-resident tax withheld
Add the amounts reported in boxes 22 and 28. Enter the total in box 32.
Box 82 - Minus: Total remittances for the year
Enter the total you remitted to your non-resident tax account for the applicable tax year.
Difference
Subtract box 82 from box 32. Enter the difference in the space provided. If there is no difference between the total non-resident tax withheld and the remittances for the year, enter "nil" in box 86. Generally, we do not charge or refund a difference of $2 or less.
Box 84 - Overpayment
If the amount from box 82 is more than the amount in box 32 (and you do not have to file another return for this account number), enter the difference in box 84. Attach a note indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.
Box 86 - Balance due
If the amount in box 32 is more than the amount in box 82, enter the difference in box 86. If you have a balance due, enclose, with the NR4 Summary, a cheque or money order payable to the Receiver General for the balance owing. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.
Boxes 76 and 78 - Person to contact about this return
Enter the name and phone number of a person that we can contact for more information.
Certification
An authorized officer has to sign the NR4 Summary to confirm that the information is correct and complete.
NR4 information return
The NR4 information return is due on or before the last day of March following the calendar year to which the information return applies, or no later than 90 days after the end of the estate’s or trust’s tax year. If the due date falls on a Saturday, Sunday, or a Canadian public holiday, your information return is due the next business day.
We consider your return to be filed on time if we receive it or if it is postmarked on or before the due date. If you fail to file it on time, we may assess a penalty. See Penalties and interest.
An NR4 information return must be completed even if any of forms NR5, NR6, T1287, T1288 or an actor election has been filed.
If your business or activity ceases during the year, you have to file an NR4 information return within 30 days of ending your business or stopping your activity.
Filing over the Internet
If you file 1 to 50 NR4 information slips, we encourage you to file over the Internet in eXtensible mark-up language (XML) by Internet File Transfer or by using the Web Forms application. You will get immediate confirmation that we received your information return. However, you can file up to 50 NR4 information slips on electronic media (DVD, CD, or diskette), or on paper.
If you file more than 50 NR4 information slips for a calendar year, you must file the return over the Internet. Mandatory electronic filing relates to the date of filing, not the tax year of the returns being filed.
Web Forms
The Web Forms application allows you to create and electronically file an original or amended NR4 information return containing 1 to 50 NR4 slips. This application allows you to validate data in real time, calculate the totals for the Summary, print NR4 slips, and securely submit encrypted NR4 information returns over the Internet. For more information about Web Forms, go to Web forms.
Internet File Transfer
If you use commercial or in house developed software, you can file up to 150 MB by Internet File Transfer. Go to Internet File Transfer for more information.
If your return is more than 150 MB, you can either compress your return or you can divide it so that each submission is no more than 150 MB.
Internet filing is available from January 9, 2012, to early December 2012.
To file your NR4 return by Web Forms or Internet File Transfer, you need a Web access code (WAC). If you qualify, you will receive a letter providing you with your WAC. If you do not receive your WAC by the end of February 2012, you can get one at Filing Information Returns Electronically (T4/T5 and other types of returns) or call our help desk at 1-877-322-7849. From outside Canada and the United States, call us collect at 204-984-0120.
Filing on electronic media
If you file 1 to 50 NR4 information slips you may file using electronic media (DVD, CD or diskette), however we encourage you to file over the Internet in eXtensible mark-up language (XML) by Internet File Transfer. For an explanation of the technical specifications and instructions you need to file on electronic media (DVD, CD, or diskette), go to Electronic Media.
Do not send a printed copy of the forms to us. You can print one copy to keep for your file.
Mail your submission to:
Electronic Media Processing Team
Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2
Notes
In future years, the CRA will be discontinuing the use of electronic media (DVD, CD and diskette).
If you use electronic media (DVD, CD or diskette) to file more than 50 information returns (slips), you are now required to file by Internet File Transfer in eXtensible mark up language (XML).
Filing on paper
If you file 1 to 50 NR4 slips we encourage you to file over the Internet using Internet File Transfer or using the Web Forms application. You will get immediate confirmation that we received your information return. See Filing over the Internet. However, you can file up to 50 NR4 slips on paper.
Send your completed paper NR4 information return to:
Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1G9
CANADA
When you send us copies of the slips, print two NR4 slips to a page. This will allow us to process your information return faster.
Complete one copy of the NR4 slip for each non-resident to send with your NR4 Summary. Enter the information for two different non-residents on one sheet. You can keep copies of the slips and summary for your files.
Print the two NR4 slips that you have to give to each non-resident on one sheet.After you file
When we receive your information return, we check it to see if you have prepared it correctly. After an initial review, we enter your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.
Amending, cancelling, adding, or replacing slips
If you notice errors on the slips before you file them with us, you can correct them by preparing new slips and removing any incorrect copies from the return. If you do not prepare a new slip, initial any changes you make on the slip. Make sure you correct the summary.
Amending slips
After filing your information return, you may notice that you made an error on an NR4 slip. If so, you will have to prepare an amended slip to correct the information.
Note
You are not allowed to file an amended slip, or cancel a slip in the following situations:
- Part XIII tax was deducted in error from amounts paid to a Canadian resident; or
- excessive Part XIII tax was deducted from amounts paid or credited to a non-resident.
For more information about these situations, see Applying for a refund of tax overpayments.
Amending slips over the Internet
Web Forms
The Web Forms application allows you to create and electronically file 1 to 50 slips in an amended NR4 information return in a single session. For more information about amending information returns using Web Forms, go to Web forms.
Internet File Transfer
If you use payroll, commercial, or in-house developed software to manage your business, you can submit amended files of up to 150 MB over the Internet. You can file amended slips electronically even if you filed the original return on paper or on electronic media.
- The summary, slips and Form T619, Electronic Media Transmittal Record must show the appropriate report type code.
- The file format must be in eXtensible mark up language (XML) as specified in the electronic media specifications.
- The file name must have the extension specified in the electronic media specifications.
- The filer number (Account Number, Filer Identification Number) must be valid.
Amending slips on paper
You may find other types of errors on NR4 slips after you have filed them or have sent copies to non-residents. In these situations, prepare amended slips. When you amend a slip, complete all the necessary boxes, including the information that was correct on the original slip.
Clearly identify the amended slips by writing "AMENDED" at the top of the slips. Send two copies of the amended slips to the non-resident.
If you have to change financial data on the amended slips, prepare and file an amended NR4 Summary showing the revised totals. Clearly write "AMENDED" at the top of the summary.
Mail one copy of the amended slips, along with a letter of explanation, to the International Tax Services Office.
Cancelling slips
Cancelling slips over the Internet
A cancelled slip is considered the same as an amended slip. See Amending slips over the Internet.
Cancelling slips on paper
Send us a copy of the original clearly marked "CANCELLED." Send two copies of the amended slips to the non-resident. File an NR4 Summary for the cancelled slips showing the revised totals. Clearly write "CANCELLED" at the top of the summary.
Mail your amended slips and summary, along with a letter of explanation, to the International Tax Services Office.
Adding slips
After you file your NR4 information return, you may discover that you need to send us additional NR4 slips. If you have original slips that were not filed with your return, file them in a separate original return. If the total number of NR4 slips you file is more than 50 slips in a calendar year, you have to file the additional slips over the Internet. See Filing over the Internet.
Adding slips over the Internet
We accept additional original NR4 slips in electronic format. For more information, see Filing over the Internet.
Adding slips on paper
If you file new slips after you have filed your return, clearly identify them as "ADDITIONAL." File an NR4 Summary for the additional slips showing the revised totals. Clearly write "ADDITIONAL" at the top of the summary.
Mail your additional slips and summary, along with a letter of explanation, to the International Tax Services Office. Do not file an additional NR4 Summary.
Replacing slips
If you issue NR4 slips to replace copies that are lost or destroyed, do not send us a copy. Clearly identify them as "DUPLICATE" copies, and keep them with your records.
Special reporting situations
Non-resident ownership certificates
If you are an agent or another person who pays interest or dividends when bearer coupons or warrants are redeemed for a non-resident, you have to complete one of the following forms:
- Form NR601, Non-Resident Ownership Certificate - Withholding Tax, if you withheld non-resident tax; or
- Form NR602, Non-Resident Ownership Certificate - No Withholding Tax if you did not withhold non-resident tax.
Form NR601, Non-Resident Ownership Certificate - Withholding Tax
If you are an encashing agent, use Form NR601 to report interest, dividend coupons, or warrants that require you to withhold Part XIII non-resident tax. Complete the following items on Form NR601:
- name of owner;
- description of security;
- taxable amount and tax withheld;
- beneficial owner's name and country of residence; and
- encashing agent's name, address, telephone number, and non-resident account number.
Form NR602, Non-Resident Ownership Certificate - No Withholding Tax
If you are an encashing agent, use Form NR602 to report interest, dividend coupons, or warrants that do not require you to withhold Part XIII non-resident tax. Complete the following items on Form NR602:
- beneficial owner's name and address;
- encashing agent's name, address, telephone number, and non-resident account number;
- description of security;
- total amount received in Canadian funds; and
- certification (the reason a payment is exempt from Part XIII withholding tax).
The owner or agent has to certify that the information given on Form NR601 or Form NR602 is true and correct.
Distributing copies
Send one copy of Form NR601 or Form NR602 (or both) to the International Tax Services Office. You have to do this no later than the 15th day of the month following the cashing of the interest coupons or dividend warrants.
Give one copy of Form NR601 or Form NR602 to the non-resident owner or agent at the time of the cashing.
Keep one copy of Form NR601 or Form NR602 for your records. The information on these forms will help you complete boxes 26 and 28 of your NR4 Summary.
Appendix A - Country codes
Enter the appropriate three letter-code in box 12 of the NR4 slip. Please note that these codes should also be used in the address portion of the NR4 slip.
| AFG | Afghanistan |
| ALA | Åland Islands |
| ALB | Albania |
| DZA | Algeria |
| ASM | American Samoa |
| AND | Andorra |
| AGO | Angola |
| AIA | Anguilla |
| ATA | Antarctica |
| ATG | Antigua and Barbuda |
| ARG | Argentina |
| ARM | Armenia |
| ABW | Aruba |
| AUS | Australia |
| AUT | Austria |
| AZE | Azerbaijan |
| AZO | Azores |
| BHS | Bahamas |
| BHR | Bahrain |
| BGD | Bangladesh |
| BRB | Barbados |
| BLR | Belarus |
| BEL | Belgium |
| BLZ | Belize |
| BEN | Benin |
| BMU | Bermuda |
| BTN | Bhutan |
| BOL | Bolivia, Plurinational State of |
| BES | Bonaire, Sint Eustatius and Saba |
| BIH | Bosnia and Herzegovina |
| BWA | Botswana |
| BVT | Bouvet Island |
| BRA | Brazil |
| IOT | British Indian Ocean Territory |
| BRN | Brunei Darussalam |
| BGR | Bulgaria |
| BFA | Burkina Faso (Upper Volta) |
| BDI | Burundi |
| KHM | Cambodia (Kampuchea) |
| CMR | Cameroon |
| CMP | Campione |
| CNP | Canary Islands |
| CPV | Cape Verde |
| CYM | Cayman Islands |
| CAF | Central African Republic |
| TCD | Chad |
| CHL | Chile |
| CHN | China (mainland) |
| CXR | Christmas Island (Australia) |
| CCK | Cocos (Keeling) Islands |
| COL | Colombia |
| COM | Comoros |
| COG | Congo |
| COD | Congo, the Democratic Republic of the (formerly Zaire) |
| COK | Cook Islands |
| CRI | Costa Rica |
| CIV | Côte d'Ivoire (Ivory Coast) |
| HRV | Croatia |
| CUB | Cuba |
| CUW | Curaçao |
| CYP | Cyprus |
| CZE | Czech Republic |
| DNK | Denmark |
| DJI | Djibouti |
| DMA | Dominica |
| DOM | Dominican Republic |
| ECU | Ecuador |
| EGY | Egypt |
| SLV | El Salvador |
| GNQ | Equatorial Guinea |
| ERI | Eritrea |
| EST | Estonia |
| ETH | Ethiopia |
| FLK | Falkland Islands (Malvinas) |
| FRO | Faroe Islands |
| FJI | Fiji |
| FIN | Finland |
| FRA | France |
| GUF | French Guiana |
| PYF | French Polynesia |
| ATF | French Southern Territories |
| GAB | Gabon |
| GMB | Gambia |
| GEO | Georgia |
| DEU | Germany |
| GHA | Ghana |
| GIB | Gibraltar |
| GRC | Greece |
| GRL | Greenland |
| GRD | Grenada |
| GLP | Guadeloupe |
| GUM | Guam |
| GTM | Guatemala |
| GGY | Guernsey |
| GIN | Guinea |
| GNB | Guinea-Bissau |
| GUY | Guyana |
| HTI | Haiti |
| HMD | Heard Island and McDonald Islands |
| VAT | Holy See (Vatican City State) |
| HND | Honduras |
| HKG | Hong Kong |
| HUN | Hungary |
| ISL | Iceland |
| IND | India |
| IDN | Indonesia |
| IRN | Iran, Islamic Republic of |
| IRQ | Iraq |
| IRL | Ireland |
| IMN | Isle of Man |
| ISR | Israel |
| ITA | Italy |
| JAM | Jamaica |
| JPN | Japan |
| JEY | Jersey |
| JOR | Jordan |
| KAZ | Kazakhstan |
| KEN | Kenya |
| KIR | Kiribati |
| PRK | Korea, Democratic People's Republic of (North) |
| KOR | Korea, Republic of (South) |
| KWT | Kuwait |
| KGZ | Kyrgyzstan |
| LAO | Lao People's Democratic Republic |
| LVA | Latvia |
| LBN | Lebanon |
| LSO | Lesotho |
| LBR | Liberia |
| LBY | Libyan Arab Jamahiriya |
| LIE | Liechtenstein |
| LTU | Lithuania |
| LUX | Luxembourg |
| MAC | Macao |
| MKD | Macedonia, the former Yugoslav Republic of |
| MDG | Madagascar |
| MDR | Madeira |
| MWI | Malawi |
| MYS | Malaysia |
| MDV | Maldives |
| MLI | Mali |
| MLT | Malta |
| MHL | Marshall Islands |
| MTQ | Martinique |
| MRT | Mauritania |
| MUS | Mauritius |
| MYT | Mayotte |
| MEX | Mexico |
| FSM | Micronesia, Federated States of |
| MDA | Moldova, Republic of |
| MCO | Monaco |
| MNG | Mongolia |
| MNE | Montenegro |
| MSR | Montserrat |
| MAR | Morocco |
| MOZ | Mozambique |
| MMR | Myanmar (Burma) |
| NAM | Namibia |
| NRU | Nauru |
| NPL | Nepal |
| NLD | Netherlands |
| NCL | New Caledonia |
| NZL | New Zealand |
| NIC | Nicaragua |
| NER | Niger |
| NGA | Nigeria |
| NIU | Niue |
| NFK | Norfolk Island |
| GBR | Northern Ireland |
| MNP | Northern Mariana Islands |
| NOR | Norway |
| OMN | Oman |
| PAK | Pakistan |
| PLW | Palau |
| PSE | Palestinian Territory, Occupied |
| PAN | Panama |
| PNG | Papua New Guinea |
| PRY | Paraguay |
| PER | Peru |
| PHL | Philippines |
| PCN | Pitcairn |
| POL | Poland |
| PRT | Portugal |
| PRI | Puerto Rico |
| QAT | Qatar |
| REU | Réunion |
| ROU | Romania |
| RUS | Russian Federation |
| RWA | Rwanda |
| BLM | Saint Barthélemy |
| SHN | Saint Helena, Ascension and Tristan da Cunha |
| KNA | Saint Kitts and Nevis |
| LCA | Saint Lucia |
| MAF | Saint Martin |
| SPM | Saint Pierre and Miquelon |
| VCT | Saint Vincent and the Grenadines |
| WSM | Samoa |
| SMR | San Marino |
| STP | Sao Tome and Principe |
| SAU | Saudi Arabia |
| SEN | Senegal |
| SRB | Serbia |
| SYC | Seychelles |
| SLE | Sierra Leone |
| SGP | Singapore |
| SXM | Sint Maarten (Dutch part) |
| SVK | Slovakia (Slovak Republic) |
| SVN | Slovenia |
| SLB | Solomon Islands |
| SOM | Somalia |
| ZAF | South Africa |
| SGS | South Georgia and the South Sandwich Islands |
| SSD | South Sudan |
| ESP | Spain |
| LKA | Sri Lanka |
| SDN | Sudan |
| SUR | Suriname |
| SJM | Svalbard and Jan Mayen |
| SWZ | Swaziland |
| SWE | Sweden |
| CHE | Switzerland |
| SYR | Syrian Arab Republic |
| TWN | Taiwan |
| TJK | Tajikistan |
| TZA | Tanzania, United Republic of |
| THA | Thailand |
| TLS | Timor-Leste |
| TGO | Togo |
| TKL | Tokelau |
| TON | Tonga |
| TTO | Trinidad and Tobago |
| TUN | Tunisia |
| TUR | Turkey |
| TKM | Turkmenistan |
| TCA | Turks and Caicos Islands |
| TUV | Tuvalu |
| UGA | Uganda |
| UKR | Ukraine |
| ARE | United Arab Emirates |
| GBR | United Kingdom (including Northern Ireland) |
| USA | United States |
| UMI | United States Minor Outlying Islands |
| URY | Uruguay |
| UZB | Uzbekistan |
| VUT | Vanuatu (New Hebrides) |
| VEN | Venezuela, Bolivarian Republic of |
| VNM | Viet Nam |
| VGB | Virgin Islands, British |
| VIR | Virgin Islands, U.S. |
| WLF | Wallis and Futuna |
| ESH | Western Sahara |
| YEM | Yemen |
| ZMB | Zambia |
| ZWE | Zimbabwe |
Appendix B - Income codes
Enter the appropriate income code in box 14 or 24 of the NR4 slip. Use the correct two-digit code. For example, for copyright royalties, use code "05," not "5."
Pension and similar payments
Deferred profit-sharing plans (DPSP)
| 07 | DPSP - Periodic payments |
|---|---|
| 31 | DPSP - Lump-sum payments |
Registered disability savings plan (RDSP)
| 63 | RDSP |
|---|
Tax Free Savings Account (TFSA)
| 64 | TFSA - taxable amount |
|---|
Registered retirement income funds (RRIF)
| 26 | RRIF - Periodic payments * |
|---|---|
| 27 | RRIF - Lump-sum payments * |
Registered retirement savings plans (RRSP)
| 28 | RRSP - Periodic payments |
|---|---|
| 29 | RRSP - Refund of premiums |
| 30 | RRSP - Refund of excess amounts |
| 32 | RRSP - Deemed receipts on deregistration |
| 33 | RRSP - Deemed receipts on death |
| 43 | RRSP - Lump-sum payments |
Superannuation or pension benefits
| 39 | Superannuation or pension benefits - Periodic payments |
|---|---|
| 40 | Superannuation or pension benefits - Lump-sum payments |
Other payments
| 02 | Other - Periodic payments |
|---|---|
| 03 | Other - Lump-sum payments |
| 04 | Automotive products - Assistance benefits |
| 06 | Death benefit (other than Canada Pension Plan or Quebec Pension Plan) |
| 14 | Income averaging annuity contracts - Report all benefits including lump-sum payments on proceeds of disposition of these contracts |
| 34 | Registered supplementary unemployment benefits |
| 36 | Retiring allowance |
| 37 | Retirement compensation arrangements |
| 41 | Textile, clothing, and leather goods - Assistance and superannuation or pension benefits |
Social security benefits
| 44 | Old Age Security payments (regular benefits) ** |
|---|---|
| 45 | Net federal (guaranteed income) supplement ** |
| 46 | Taxable Canada Pension Plan (CPP) benefits |
| 47 | Canada Pension Plan (CPP) – Disability benefits |
| 48 | CPP death benefits - Lump-sum payments |
| 49 | Taxable Quebec Pension Plan (QPP) benefits |
| 50 | Quebec Pension Plan (QPP) - Disability benefits |
| 51 | QPP death benefits - Lump-sum payments |
| 88 | Old Age Security recovery tax |
Mutual fund investment distributions
Taxable Canadian property (TCP)
| 57 | TCP gains distribution - Capital gains dividends paid by mutual fund corporations |
|---|---|
| 58 | TCP gains distribution - Capital gains distributions made by mutual fund trusts |
Assessable distributions
| 59 | Assessable distributions - paid or credited by a Canadian property mutual fund investment corporation |
|---|---|
| 60 | Assessable distributions - paid or credited by a Canadian property mutual fund investment trust |
Interest and dividends
Interest
| 61 | Arm's length interest payments |
|---|---|
| 62 | Non arm's length interest payments |
Dividends
| 08 | Dividends paid by Canadian subsidiaries to foreign parent corporations |
|---|---|
| 09 | Dividends - Other |
Rents, royalties, and franchise payments
| 05 | Copyright royalties |
|---|---|
| 12 | Franchise and similar rights |
| 13 | Gross rents from real property |
| 23 | Natural resource royalties |
| 35 | Research and development royalties |
| 38 | Royalties and similar payments for the use of, or the right to use, other properties |
| 52 | Timber royalties |
Miscellaneous payments
| 10 | Energy conversion grants |
|---|---|
| 11 | Estate and trust income |
| 21 | Management or administrative fee or charge |
| 22 | Motion picture films and films or videotape, etc. for TV use |
| 24 | Registered education savings plan |
| 53 | Eligible funeral arrangements |
| 54 | Film and video acting services |
| 55 | Film and video acting services - Contingent compensation |
| 56 | Film and video acting services - Residuals |
| * | For information about RRIF-periodic and lump-sum payments to a non-resident, contact the International Tax Services Office. |
|---|---|
| ** | Old Age Security benefits and net federal supplements will be issued on a NR4 (OAS) slip. |
Appendix C - Exemption codes
| Code | Description | References |
|---|---|---|
| Exemptions applicable to dividends only | ||
| M | Capital gains dividends and dividends from a foreign business corporation: Exemption for capital gains dividends described in any of subsections 130.1(4), 131(1), or 133(7.1) of the Income Tax Act. This exemption does not apply to the portion of a capital gains dividend described in subsection 131(1) that represents a taxable Canadian property (TCP) gains distribution. The TCP gains distribution is considered a taxable dividend subject to withholding tax. Exemption for certain dividends paid for a share of the capital stock of a foreign business corporation. |
Income Tax Act, subsections 212(2) and 131(5.1) Income Tax Act, section 213 |
| Exemptions applicable to rents, royalties, and similar payments only | ||
| G | Copyright royalties: Exemption for a royalty or a similar payment, if the payment is made on, or for, a copyright for the production or reproduction of any literary, dramatic, musical, or artistic work. | Income Tax Act, subparagraph 212(1)(d)(vi) |
| N | Certain rental and leasing payments: Exemption for payments made under certain leasing arrangements involving railway rolling stock, corporeal property used outside Canada, and aircraft. | Income Tax Act, subparagraphs 212(1)(d)(vii), 212(1)(d)(ix) and 212(1)(d)(xi) |
| O | Cost-sharing arrangements: Exemption for payments made under a bona fide cost-sharing arrangement for research and development expenses. | Income Tax Act, subparagraph 212(1)(d)(viii) |
| Authorization to apply a reduced rate of withholding | ||
| H | Rents from real property and timber royalties: A reduction was approved by the Canada Revenue Agency allowing Canadian agents who receive rent from real property or timber royalties for non-residents to withhold tax on the net rental income rather than on the gross rental income. | Income Tax Act, section 216 |
| J | Pension and similar payments, and acting services: A reduction was approved by the Canada Revenue Agency allowing payers to withhold tax at a lower rate on certain pensions and similar payments, or on payments made for the acting services of a non-resident actor in a film or video production. | Income Tax Act, section 217 and subsection 212(5.3) |
| Exemptions applicable to management or administration fees or charges | ||
| P | Management or administration fees or charges: Exemption under a tax convention between Canada and another country (business profits article) or in the Income Tax Act on management or administration fees or charges. | Income Tax Act, subsection 212(4) or business profits article of a tax convention signed by Canada. |
| Exemptions for payments made to non-resident tax-exempt persons | ||
| I | Article XXI of the Canada United States Tax Convention: Exemption for organizations that have received a letter of exemption under Article XXI of the Canada United States Tax Convention. The letter must be in force when the amount is paid or credited. | |
| Other exemptions | ||
| Q | Payments to a non-resident that carries on a business in Canada through a permanent establishment in Canada: Exemption under a tax convention between Canada and another country on dividend, interest, and royalty payments. For example, under the Canada-United States Tax Convention, these payments may be exempt if the beneficial owner of the payments carries on a business in Canada through a permanent establishment in Canada, or performs independent personal services from a fixed base in Canada, and if the holding, debt-claim, or property or right for which the payment is made is effectively connected with the permanent establishment or fixed base. | Dividend, interest, or royalties article of a tax convention signed by Canada |
| R | Payments made for a business carried on in a country other than Canada: Exemption on certain arm's length royalty payments to the extent that the amounts are deductible in calculating the income of the payer under Part I from a business carried on by the payer in a country other than Canada. Exemption under a tax convention between Canada and another country (for example, under the Canada-United States Tax Convention) if the payer has, in a country other than Canada, a permanent establishment or fixed base in connection with which the obligation to pay the interest or royalty was incurred, and the payments are deducted against the income of the permanent establishment or fixed base. |
Income Tax Act, subparagraph 212(1)(d)(x) Interest and royalties article of a tax convention signed by Canada |
| S | Other exempting provisions - Income Tax Act: Exemption from withholding tax as a result of other exempting provisions in the Income Tax Act, other than those given above in code G, M through P, R, and U. | |
| T | Other exempting provisions: Exemption from withholding tax as a result of other exempting provisions of a tax convention, other than those given above in codes I, and P through R. | |
| U | Exemption from withholding tax on payments of certain reasonable travel expenses and per diem amounts reimbursed to a non-resident actor. | Income Tax Act, subsection 212(5.1) |
Appendix D - Currency codes
Use the correct three-letter code in box 15 or 25 of the NR4 slips. The amounts entered for gross income and tax withheld are reported in the same currency as indicated by the currency code. We will convert amounts reported in foreign currency to Canadian funds based on the average annual exchange rate published by the Bank of Canada.
Most frequently used currencies
| Most frequently used currencies | Currency code |
|---|---|
| Canadian dollar | CAD |
| United States dollar 1 | USD |
| Australian dollar 1 | AUD |
| Euro 1 | EUR |
| Hong Kong dollar | HKD |
| Philippine peso | PHP |
| Pound sterling 1 | GBP |
Other currencies
| Currency | Currency code |
|---|---|
| Argentine peso | ARS |
| Bahamian dollar | BSD |
| Brazilian real | BRL |
| Chilean peso | CLP |
| Chinese yuan renminbi | CNY |
| Colombian peso | COP |
| Communauté Financière Africaine Franc BCEAO 1, 2 | XOF |
| Communauté Financière Africaine Franc BEAC 1, 3 | XAF |
| Comptoirs Français du Pacifique franc (CFP) 1 | XPF |
| Croatian kuna | HRK |
| Czech koruna | CZK |
| Danish krone 1 | DKK |
| East Caribbean dollar 1 | XCD |
| Fiji dollar | FJD |
| Ghana cedi | GHS |
| Guatemalan quetzal | GTQ |
| Honduran lempira | HNL |
| Hungarian forint | HUF |
| Iceland krona | ISK |
| Indian rupee 1 | INR |
| Indonesian rupiah | IDR |
| Israeli new sheqel | ILS |
| Jamaican dollar | JMD |
| Japanese yen | JPY |
| Malaysian ringgit | MYR |
| Mexican peso | MXN |
| Moroccan dirham 1 | MAD |
| Myanmar kyat | MMK |
| Netherlands Antillian guilder | ANG |
| New Zealand dollar 1 | NZD |
| Norwegian krone 1 | NOK |
| Pakistan rupee | PKR |
| Panamanian balboa | PAB |
| Peruvian nuevo sol | PEN |
| Polish zloty | PLN |
| Romanian new leu | RON |
| Russian ruble | RUB |
| Serbian dinar | RSD |
| Singapore dollar | SGD |
| South African rand | ZAR |
| South Korean won | KRW |
| Sri Lanka rupee | LKR |
| Swedish krona | SEK |
| Swiss franc 1 | CHF |
| Taiwan new dollar | TWD |
| Thai baht | THB |
| Trinidad and Tobago dollar | TTD |
| Tunisian dinar | TND |
| Turkish lira | TRY |
| United Arab Emirates dirham | AED |
| Venezuelan bolivar fuerte | VEF |
| Vietnamese dong | VND |
| 1 | This currency is also used in other countries. For more information, refer to the International Standard (ISO) 4217 called the Codes for the Representation of Currencies and Funds. |
|---|---|
| 2 | Responsible authority: Banque Centrale des États de l'Afrique de l'Ouest |
| 3 | Responsible authority: Banque des États de l'Afrique Centrale |
Appendix E - Province, territory or U.S. state, territory, or possession codes
Use the following abbreviations when you enter the Canadian province or territory, or U.S. state, territory or possession on the slip and summary.
Canada
| Province or territory | Code |
|---|---|
| Alberta | AB |
| British Columbia | BC |
| Manitoba | MB |
| New Brunswick | NB |
| Newfoundland and Labrador | NL |
| Northwest Territories | NT |
| Nova Scotia | NS |
| Nunavut | NU |
| Ontario | ON |
| Prince Edward Island | PE |
| Québec | QC |
| Saskatchewan | SK |
| Yukon | YT |
United States
| State, territory or possession | Code |
|---|---|
| Alabama | AL |
| Alaska | AK |
| American Samoa | AS |
| Arizona | AZ |
| Arkansas | AR |
| Armed Forces Americas (except Canada) | AA |
| Armed Forces Africa Armed Forces Canada Armed Forces Europe Armed Forces Middle East |
AE |
| Armed Forces Pacific | AP |
| California | CA |
| Colorado | CO |
| Connecticut | CT |
| Delaware | DE |
| District of Columbia | DC |
| Florida | FL |
| Georgia | GA |
| Guam | GU |
| Hawaii | HI |
| Idaho | ID |
| Illinois | IL |
| Indiana | IN |
| Iowa | IA |
| Kansas | KS |
| Kentucky | KY |
| Louisiana | LA |
| Maine | ME |
| Marshall Islands | MH |
| Maryland | MD |
| Massachusetts | MA |
| Michigan | MI |
| Micronesia (Federated States of) | FM |
| Minnesota | MN |
| Minor Outlying Islands | UM |
| Mississippi | MS |
| Missouri | MO |
| Montana | MT |
| Nebraska | NE |
| Nevada | NV |
| New Hampshire | NH |
| New Jersey | NJ |
| New Mexico | NM |
| New York | NY |
| North Carolina | NC |
| North Dakota | ND |
| Northern Mariana Islands | MP |
| Ohio | OH |
| Oklahoma | OK |
| Oregon | OR |
| Palau | PW |
| Pennsylvania | PA |
| Puerto Rico | PR |
| Rhode Island | RI |
| South Carolina | SC |
| South Dakota | SD |
| Tennessee | TN |
| Texas | TX |
| Utah | UT |
| Vermont | VT |
| Virgin Islands | VI |
| Virginia | VA |
| Washington | WA |
| West Virginia | WV |
| Wisconsin | WI |
| Wyoming | WY |
For more information
What if you need help?
If you need more information about Part XIII tax and NR4 situations not covered in this guide, contact the International Tax Services Office.
Forms and publications
To get our forms and publications, go to Forms and publications or contact the International Tax Services Office.
International Tax Services Office
Canada Revenue Agency
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA
| 1-800-267-3395 | From anywhere in Canada and the United States |
|---|---|
| 613-952-2344 | From outside Canada and the United States |
| 613-941-6905 | Fax |
We accept collect calls.
Addresses
Electronic Media Processing Unit
Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2
Film services units
For more information on payments for acting services in a film or video production, go to Film Advisory Services and select "Non-resident actors".
You can also contact a Film Services Unit at the following addresses and numbers:
For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba
Vancouver Tax Services Office
Film Services Unit, 447-14
1166 West Pender Street
Vancouver BC V6E 3H8
Telephone: 604-775-7918
Fax: 604-666-9670
For services performed in Ontario, Nunavut, the Northwest Territories, and Yukon
Toronto Centre Tax Services Office
Film Services Unit
1 Front Street West
Toronto ON M5J 2X6
Telephone: 416-954-4791 or 416-954-4792
Fax: 416-954-8528
For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador
Montréal Tax Services Office
Film Services Unit
8th floor
305 René-Lévesque Boulevard West
Montréal QC H2Z 1A6
Telephone: 514-283-0512
Fax: 514-496-4574
Teletypewriter (TTY) users
TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.
Our service complaint process
If you are not satisfied with the service you have received, contact the CRA office you have been dealing with. If the matter is not resolved, you can choose to file a service complaint. If you are not pleased with the way the CRA handles your complaint, you can contact the Office of Taxpayer’s Ombudsman. For more information, go to Service Complaints or see Booklet RC4420, Information on CRA-Service Complaints.
Your opinion counts
If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:
Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON K1A 0L5