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.
Filling out the NR4 Summary
Use the information on the NR4 slips, Forms NR601, and NR602 to fill out the NR4 summary. All amounts should be entered in Canadian funds.
Detailed instructions
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Year end
Enter the four digits of the calendar year to which the information return relates.
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Line 1 – Non-resident account number
Enter the account number under which you remit your non-resident tax deductions to the CRA. This number has to match the account number shown on the remittance part of Form NR76, Non-Resident Tax Statement of Account.
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Name and address of payer or agent
Enter your full name and address using the same format as the non-resident’s address described above. Your name has to match the one shown on the remittance part of Form NR76, Non-Resident Tax Statement of Account.
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Line 88 – Total number of NR4 slips filed
Enter the total number of all the slips included with this summary.
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Lines 18 and 22 – Amounts reported on NR4 slips
Add the amounts in boxes 16 and 26 from all slips. Enter the total on line 18.
Add the amounts in boxes 17 and 27 from all slips. Enter the total on line 22.
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Lines 26 and 28 – Amounts reported on forms NR601 and NR602
Add the gross income you reported on forms NR601 and NR602. Enter the total on line 26.
Add the non-resident tax withheld you reported on forms NR601. Enter the total on line 28.
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Line 30 – Total
Add the amounts reported on lines 18 and 26. Enter the total on line 30.
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Line 32 – Total non-resident tax withheld
Add the amounts reported on lines 22 and 28. Enter the total on line 32.
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Line 82 – Minus: Total remittances for the year
Enter the total you remitted to your non-resident tax account for the applicable tax year.
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Difference
Subtract line 82 from line 32. Enter the difference in the space given. If there is no difference between the total non-resident tax withheld and the remittances for the year, enter "nil" on line 86. Generally, the CRA does not charge or refund a difference of $2 or less.
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Line 84 – Overpayment
If the amount from line 82 is more than the amount on line 32 (and you do not have to file another return for this account number), enter the difference on line 84. Send a note indicating the reason for the overpayment and whether you want the CRA to transfer this amount to another account or another year, or refund the overpayment to you.
Direct deposit is available for refunds of non-resident tax. To register, send the CRA a completed Form NR304, Direct Deposit for Non-Resident Tax Refunds. For more information, go to Direct deposit.
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Line 86 – Balance due
If the amount on line 32 is more than the amount on line 82, enter the difference on line 86. If you have a balance due, attach a payment to your NR4 Summary or send your payment separately for the balance owing. If you remit your payment late, any balance due may be assessed penalties and interest at the prescribed rate.
To help the CRA process your payment correctly, write your non resident account number on it.
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Lines 76 and 78 – Person to contact about this return
Enter the name and phone number of a person that the CRA can contact for more information.
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Certification
An authorized officer has to sign the NR4 Summary to confirm that the information is correct and complete.
Forms and publications
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