What Is an NR4 Slip? Canada’s Non-Resident Tax Statement
An NR4 slip is the Canadian equivalent of a T4 for people who no longer live in Canada. It reports what a Canadian payer paid or credited to a non-resident during the year, and how much tax was held back. If one landed in your mailbox, it is the document you need to claim that tax back. If you are the one making the payments, it is a filing obligation with a hard March deadline and real penalties.
The NR4 slip — Statement of Amounts Paid or Credited to Non-Residents of Canada — reports gross Canadian-source income paid to a non-resident and the Part XIII tax withheld from it. Canadian payers must issue one for every non-resident paid Part XIII amounts, even when no tax was withheld or a treaty exempted the payment. Slips go to recipients and the return goes to the CRA by the last day of March after the calendar year, or 90 days after an estate’s or trust’s year end.
| The NR4 slip in Canada | The rule |
|---|---|
| What it reports | Gross Canadian-source income paid or credited to a non-resident, and the Part XIII tax withheld |
| Who issues it | The Canadian payer or withholding agent |
| Deadline | Last day of March after the calendar year (estates/trusts: 90 days after year end) |
| Issue even if no tax withheld? | Yes — including where a treaty or the Income Tax Act exempts the payment |
| Reporting threshold | $50 or more gross; also required under $50 if tax was withheld |
| Currency | Gross income and tax withheld reported in Canadian funds |
| Electronic filing | Mandatory above 5 slips |
| What the return includes | NR4 slips plus the NR4 Summary |
Source: Canada Revenue Agency, Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. Verified August 2026.
Why you received an NR4 slip
You received an NR4 slip because a Canadian payer sent you money that falls under Part XIII of the Income Tax Act — the part that taxes non-residents on Canadian-source income at a flat rate deducted at source. Common triggers are a Canadian pension, CPP or OAS, RRSP or RRIF withdrawals, interest, dividends, royalties, and rent.
The slip is not a bill and it is not a tax return. It is a statement of two facts: what you were paid, and what Canada already took. Nothing further may be required of you in Canada — for many non-residents the withholding is a final tax. But in three situations that slip is worth real money:
- The withholding was too high. If your Canadian income is modest, filing a return under the section 217 election lets you use graduated rates instead of the flat 25% and claim a refund. The NR4 is where the withheld amount comes from — it goes on line 43700.
- A treaty rate should have applied. If your country’s treaty with Canada caps the rate below what was deducted, the slip is the evidence for a refund claim.
- Your home country taxes the same income. The slip documents Canadian tax paid, which is normally the starting point for relief from double taxation where you live.
What each NR4 box means
The layout is compact and the codes do most of the work. The boxes appear in pairs because one slip can report two income lines.
| Box | What it contains |
|---|---|
| 10 | Year |
| 11 | Recipient code (individual, corporation, trust, and so on) |
| 12 | Country code for tax purposes — your country of residence |
| 13 | Canadian tax identification number |
| 14 / 24 | Income code — what kind of payment this was |
| 15 / 25 | Currency code |
| 16 / 26 | Gross income, in Canadian funds |
| 17 / 27 | Non-resident tax withheld, in Canadian funds |
| 18 / 28 | Exemption code, where tax was not withheld |
Source: Canada Revenue Agency, Filling out the NR4 slip. Verified August 2026.
Two boxes decide almost everything. Box 16 or 26 is the gross amount before any deduction, so it will be larger than what actually reached your bank account. Box 17 or 27 is the Canadian tax already paid on your behalf — the number you are trying to recover if you file. An entry in box 18 or 28 means an exemption applied and no tax was taken, which is why a slip can show tax of zero and still be perfectly correct.
If you are the Canadian payer: when you must issue an NR4
The obligation is broader than most payers expect. The CRA requires an NR4 slip for every non-resident to whom you paid or credited amounts described under Part XIII — and explicitly, even if you were not required to deduct any tax, and even where an exemption under the Income Tax Act or a bilateral tax treaty applied.
The only threshold is monetary, and it works like this:
| Gross income paid or credited | Tax withheld? | Issue an NR4 slip? |
|---|---|---|
| Under $50 | Yes | Yes |
| Under $50 | No | No |
| $50 or more | Either way | Yes |
A handful of preparation rules save the most rework. Report gross income and tax withheld in Canadian funds. Prepare separate slips if a non-resident changes their country of residence for tax purposes during the year. And where income is only partly exempt, use separate lines — the taxable portion with its withholding on one, the exempt portion with the exemption code on the other.
The complete filing is the NR4 information return: the slips plus the NR4 Summary, which totals them. The blank Canada form NR4 and its instructions are on the CRA site.
You must file the NR4 information return and give recipients their slips on or before the last day of March following the calendar year, or within 90 days of an estate’s or trust’s year end. Three penalty regimes then sit behind it. Filing more than 5 slips on paper instead of electronically costs $125 (6–50 slips) rising to $2,500 (2,501 or more), assessed per type of return. Failing to deduct Part XIII tax makes you liable for the tax itself even if you cannot recover it from the payee, plus a penalty of 10% of the amount — rising to 20% for a second or later failure in the same calendar year made knowingly or through gross negligence. Interest compounds daily on unpaid amounts and on unpaid penalties.
Reporting a Canadian NR4 on a foreign tax return
This is the most common follow-up question, and the honest answer has two halves.
The Canadian half is straightforward. The NR4 slip is your proof of Canadian-source income and of Canadian tax paid. The gross amount in box 16 or 26 is the income figure, and box 17 or 27 is the tax already remitted to the CRA on your behalf. If you file a Canadian return — because you are electing under section 217, or reclaiming over-withheld tax — the withheld amount goes on line 43700 and the slip is attached.
The foreign half is governed entirely by the rules where you live, and those are outside Canadian tax law. Most countries with a tax treaty with Canada provide relief from double taxation on this income, typically through a credit for foreign tax paid, but the mechanism, the forms, and the limits are set by your own country’s system. Whether Canadian tax on your particular income type is creditable, and how the amounts translate into your currency and tax year, is a question for a tax professional in your country of residence or a cross-border specialist — not something to infer from the slip itself.
One practical note that applies everywhere: keep the slip. Foreign tax authorities generally want documentary evidence of tax paid abroad, and the NR4 is the only document that shows it.
The section 217 election lets non-residents use graduated rates instead of the flat 25% — and claim the difference back.
NR4 slips and the rest of the non-resident rules
An NR4 slip is the paper trail of a system, not the system itself. Three neighbouring rules determine what appears on yours.
Whether you are a non-resident at all is a factual test based on residential ties rather than where you happen to live — see how to become a non-resident of Canada for tax purposes. If you are still a Canadian tax resident, Part XIII withholding and NR4 slips do not apply to you in the first place.
The rate in box 17 or 27 comes from the Part XIII rules, which hit registered plans hardest: our guide to RRSP withholding tax for non-residents of Canada covers the 25% default and the treaty positions around it. And a property sale is handled by an entirely separate regime, with its own certificate and its own withholding on the gross price — that is selling property in Canada as a non-resident, not an NR4 matter. More tools are in our free financial calculators hub.
Frequently asked questions
An NR4 slip is the CRA’s Statement of Amounts Paid or Credited to Non-Residents of Canada. It reports the gross Canadian-source income a payer paid or credited to a non-resident during the year and the Part XIII tax withheld from it. Common sources include pensions, CPP and OAS, RRSP and RRIF withdrawals, interest, dividends, royalties, and rent.
Payers must file the NR4 information return and give recipients their slips on or before the last day of March following the calendar year the return covers. For an estate or trust, the deadline is no later than 90 days after the end of its tax year.
Yes. The CRA requires an NR4 slip for every non-resident paid or credited Part XIII amounts even where no tax was deducted, including where an exemption under the Income Tax Act or a tax treaty applied. The exception is purely monetary: if the gross amount was under $50 and no tax was withheld, no slip is required.
Box 16 (or 26 on the second line) is the gross income paid or credited, reported in Canadian funds before any deduction. Box 17 (or 27) is the non-resident tax withheld, also in Canadian funds. Box 18 or 28 carries an exemption code where tax was not withheld.
The slip is your evidence of Canadian-source income and of Canadian tax already paid, and you should keep it. How that income and tax are treated in your country of residence is governed by that country’s rules and its tax treaty with Canada, usually through some form of credit for foreign tax paid. Ask a tax professional in your country or a cross-border specialist rather than inferring the treatment from the slip.
Filing more than five slips on paper rather than electronically attracts a penalty from $125 for 6 to 50 slips up to $2,500 for 2,501 or more, assessed per type of information return. Separately, failing to deduct Part XIII tax makes the payer liable for the tax even if it cannot be recovered from the payee, plus a 10% penalty, rising to 20% for a second or later failure in the same year made knowingly or through gross negligence. Interest compounds daily.
Last updated: August 2026. Rules verified against Canada Revenue Agency guidance.
This article is general information, not tax advice. Part XIII rates, treaty positions, income and exemption codes, and payer obligations depend on the specific payment and the recipient’s country of residence. The treatment of Canadian-source income and Canadian tax on a foreign tax return is governed by that country’s law and is outside the scope of this guide. Confirm current rules with the Canada Revenue Agency and consider professional cross-border advice.
