T4A-NR and 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 on 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.

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.

You have to file the T4A-NR information return by the last day of February following the calendar year in which you paid the amounts. We consider your return to be filed on the day we receive it or the day it is postmarked, whichever is earlier. If the due date falls on a Saturday or Sunday, or a public holiday, it is due on the next business day. If you fail to file it on time, we may assess a penalty.