Fill Out CRA Form NR4 Online
Statement of Amounts Paid or Credited to Non-Residents of Canada
Canada Revenue Agency
Slip used to report amounts paid or credited to non-residents of Canada that are subject to withholding tax.
Reviewed July 2026
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CRA Form NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada, is the slip Canadian payers use to report income paid to people and entities who do not live in Canada, along with the non-resident tax withheld from those payments. Typical amounts include pensions, rental income, dividends, interest, royalties, and similar payments subject to Canadian withholding tax.
You can open the NR4 slip in the Universal PDF editor, complete the payer and recipient boxes, enter the income and withholding figures, and download the finished PDF. That gives payers a tidy slip to distribute and gives recipients a clear record for their own tax filings.
What is the NR4 used for
Canada generally requires payers to withhold tax on certain kinds of income paid to non-residents. The NR4 documents both the gross income and the tax withheld for each recipient, so the CRA can match remittances to recipients and so the non-resident has proof of Canadian tax paid.
The statutory withholding rate on most passive income is set by law and is often reduced by a tax treaty between Canada and the recipient's country of residence. The slip records the income using standardized income and currency codes listed in the CRA's NR4 guide.
Who files the NR4
Any Canadian resident payer, or agent, who pays or credits amounts subject to non-resident withholding tax files NR4 slips. That includes financial institutions paying interest or dividends, property managers collecting rent for non-resident owners, pension administrators, and estates or trusts distributing to non-resident beneficiaries.
Filers submit the slips together with an NR4 Summary that totals all slips for the year, and they give copies to each recipient. Recipients do not file the slip with the CRA themselves; they use it to support treaty claims or a Canadian tax return where one applies.
How to fill out an NR4 slip
Work through the boxes using the codes in the CRA's guide for NR4 filers:
- Payer and recipient identification: legal names, addresses, and the recipient's country of residence for tax purposes.
- Income code: the two-digit code describing the type of income, such as pension benefits, rents, dividends, or interest.
- Currency code: the code for the currency in which amounts are reported.
- Gross income: the total amount paid or credited during the year for that income type.
- Non-resident tax withheld: the tax actually withheld and remitted on those amounts.
- Exemption code, where applicable: the reason withholding was reduced or not required, such as a treaty provision.
Filing deadlines and remittances
NR4 slips and the NR4 Summary are generally due to the CRA by the end of March following the calendar year the amounts were paid, with different timing for estates and trusts based on their year end. Withholding itself must be remitted through the payer's non-resident tax account on the CRA's remittance schedule during the year, not just at filing time.
Penalties apply for late filing and for failing to withhold or remit, so payers managing non-resident payments for the first time may want professional advice on their obligations.
Frequently asked questions
A person or entity that was a non-resident of Canada when Canadian-source amounts subject to withholding tax were paid or credited to them, such as non-resident landlords, pensioners living abroad, or foreign investors.
Not always. Withholding is often the final Canadian tax on the income. In some cases, such as rental income or certain pensions, the non-resident can or must file a Canadian return, and the NR4 supports the amounts reported.
The rate set by Canadian law applies unless a tax treaty between Canada and the recipient's country reduces it. The correct rate depends on the income type and the treaty, so check the CRA's guidance for your situation.
For most payers, the slips and the NR4 Summary are due by the end of March after the calendar year in which the amounts were paid. Estates and trusts follow deadlines based on their taxation year end.
The T4A reports certain income paid to Canadian residents, while the NR4 reports amounts paid to non-residents that are subject to non-resident withholding tax. The recipient's residence status determines which slip applies.
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