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.

Related topics

• T4A-NR and NR4 information return
• Distributing NR4 slips to recipients
• Distributing T4A-NR slips