NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada

2024V1 - updated 2023-10-05

<Return>

<NR4>

<NR4Slip>
Note: When completing the NR4 return, include either the Corporation Information or the Recipient Information, NOT both.

<ENTPRS_NM>

<l1_nm></l1_nm>
Corporation, organization, association, trust, or institution recipient name - line 1
- Required, 35 alphanumeric
- first line of the recipient corporation, organization, association, trust, or institution's name
- if “&” is used in the name area enter as “&”

<l2_nm></l2_nm>
Corporation, organization, association, trust, or institution recipient name - line 2
- 35 alphanumeric
- second line of the recipient corporation, organization, association, trust, or institution's name
- if “&” is used in the name area enter as “&”

</ENTPRS_NM>

<RCPNT_NM>

<snm></snm>
Individual recipient surname
- Required, 20 alphanumeric
- first 20 letters of the recipient's surname
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials

<gvn_nm></gvn_nm>
Individual recipient first name
- 12 alphanumeric
- first 12 letters of the recipient's first given name
Note: If only initials are available, provide the recipient's first initial.

<init></init>
Individual recipient initial
- 1 alphanumeric
- initial of the recipient's second given name

</RCPNT_NM>

<SEC_RCPNT_NM>
Note: Complete this section only if the first recipient surname is already completed.

<sec_snm></sec_snm>
Second individual recipient surname
- 20 alphanumeric
- if a second recipient's name appears on the NR4 slip, the first 20 letters of the second recipient's surname
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials.

<sec_gvn_nm></sec_gvn_nm>
Second individual recipient first name
- 12 alphanumeric
- if a second recipient's name appears on the NR4 slip, the first 12 letters of the second recipient's first given name
Note: If only initials are available, provide the recipient's first initial.

<sec_init></sec_init>
Second individual recipient initial
- 1 alphanumeric
- if a second recipient's name appears on the NR4 slip, the initial of the second recipient's second given name

</SEC_RCPNT_NM>

<RCPNT_ADDR>

<addr_l1_txt></addr_l1_txt>
Recipient mailing address - line 1
- 30 alphanumeric
- first line of the recipient's address

<addr_l2_txt></addr_l2_txt>
Recipient mailing address - line 2
- 30 alphanumeric
- second line of the recipient's address

<cty_nm></cty_nm>
Recipient city
- 28 alphanumeric
- recipient's city

<ste_cd></ste_cd>
Recipient province, territory or state code
- 2 alphanumeric
- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located
- use the abbreviations listed in the T619 - Electronic Transmittal under section: Transmitter province or territory code
- when the recipient's country code is neither CAN nor USA, enter ZZ in this field
Armed Forces Codes
• AA-Armed Forces Americas (except Canada)
• AE- Armed Forces Africa
• AE- Armed Forces Canada
• AE- Armed Forces Europe
• AE- Armed Forces Middle East
• AP- Armed Forces Pacific

<cntry_cd></cntry_cd>
Recipient country code
- 3 alpha
- country in which the recipient is located
- use the alphabetic country codes outlined in the T4061 Non-resident Withholding Tax Guide"
- always use CAN for Canada, USA for the United States of America

<fgn_pstl_cd></fgn_pstl_cd>
Recipient postal code
- 10 alphanumeric
- recipient's USA zip code or when the recipient's country code is neither CAN nor -
- USA, enter the foreign postal code

</RCPNT_ADDR>

<tx_cntry_cd></tx_cntry_cd>
Country code for tax purposes
- Required, 3 alpha
- NR4 slip, box 12
- enter the country of residency for tax purposes
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166
- codes for the Representation of Names of Countries or use the alphabetic country codes as outlined in the T4061 Non-Resident Withholding Tax Guide
- always use CAN for Canada, USA for the United States of America
Note: Only codes outlined in the T4061 guide will be accepted.

<fssn_nbr></fssn_nbr>
Recipient foreign or Canadian tax identification number or social insurance number (SIN)
- Required, 20 alphanumeric
- NR4 slip, box 13
- recipient's FSSN or SIN
- when the recipient has not provided a foreign or Canadian tax identification number (e.g. FSSN) or SIN, enter zeroes in the entire field

<nr_acct_nbr></nr_acct_nbr>
Non-resident account number
- Required, 9 alphanumeric, example: AAA000000
- your non-resident account number assigned for the filing of your information return with the CRA
- must correspond to the "Non-resident account number" on the related NR4 Summary record
- if you do not have an account number, call the International Tax Services Office toll free at 1-800-959-5525 or direct at 613-940-8497

<rcpnt_tcd></rcpnt_tcd>
Recipient type indicator
- Required, 1 numeric
- NR4 slip, box 11
- 1 if the recipient is an individual
- 2 if the recipient is a joint account
- 3 if the recipient is a corporation
- 4 if the recipient is an association, a trust (fiduciary-trustee, nominee, or estate), a club, a partnership, or other
- 5 if the recipient is a government, government enterprise, or international organization

<payr_nbr></payr_nbr>
Payer or remitter identification number
- 20 alphanumeric
- your recipient identification number (i.e., annuitant number, client number) Note: All or a portion of this number should be printed on the information return slip

<inc_1_tcd></inc_1_tcd>
Income code
- 2 numeric
- NR4 slip, box 14
- see guide T4061, Non-Resident Withholding Tax Guide, for the appropriate numeric income code

<crcy_1_cd></crcy_1_cd>
Currency code
- 3 alpha
- NR4 slip, box 15
-All income and withholding tax should be reported in Canadian funds. Enter currency code CAD. If you cannot report the amounts in Canadian funds, use the currency codes outlined in the T4061 Non-Resident Withholding Tax Guide
Note: Only codes outlined in the T4061 guide will be accepted.

<tx_xmpt_1_cd></tx_xmpt_1_cd>
Exemption code
- 1 alpha
- NR4 slip, box 18
- see guide T4061, Non-Resident Withholding Tax Guide, for the appropriate alpha exemption code.

<inc_2_tcd></inc_2_tcd>
Income code
- 2 numeric
- NR4 slip, box 24
- see guide T4061, Non-Resident Withholding Tax Guide, for the appropriate numeric income code. Note: create another slip if more than two income codes

<crcy_2_cd></crcy_2_cd>
Currency code
- 3 alpha
- NR4 slip, box 25
- All income and withholding tax should be reported in Canadian funds. Enter currency code CAD. If you cannot report the amounts in Canadian funds, use the currency codes outlined in the T4061 Non-Resident Withholding Tax Guide
Note: Only codes outlined in the T4061 guide will be accepted

<tx_xmpt_2_cd></tx_xmpt_2_cd>
Exemption code
- 1 alpha
- NR4 slip, box 28
- see guide T4061, Non-Resident Withholding Tax Guide, for the appropriate alpha exemption code

<NR4_AMT>

<gro_1_incamt></gro_1_incamt>
Gross income
- 11 numeric, enter dollars and cents
- NR4 slip, box 16

<nr_tx_1_amt></nr_tx_1_amt>
Non-resident tax withheld
- 11 numeric, enter dollars and cents
- NR4 slip, box 17

<gro_2_incamt></gro_2_incamt>
Gross income
- 11 numeric, enter dollars and cents
- NR4 slip, box 26

<nr_tx_2_amt></nr_tx_2_amt>
Non-resident tax withheld
- 11 numeric, enter dollars and cents
- NR4 slip, box 27

</NR4_AMT>

<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1 alpha
- originals = O
- amendments = A
- cancel = C
Note: An amended return cannot contain an original slip.

</NR4Slip>

<NR4Summary>

<nr_acct_nbr></nr_acct_nbr>
Non-resident account number
- Required, 9 alphanumeric, example: AAA000000
- must correspond to your non-resident account number used on Form NR76, Non-Resident Tax Statement of Account

<PAYR_NM>

<l1_nm></l1_nm>
Payer name - line 1
- Required, 30 alphanumeric
- first line of payer's name
- if “&” is used in the name area enter as “&”

<l2_nm></l2_nm>
Payer name - line 2
- 30 alphanumeric
- second line of payer's name
- if “&” is used in the name area enter as“&”

<l3_nm></l3_nm>
Payer name - line 3
- 30 alphanumeric
- use for "care of" or "attention"

</PAYR_NM>

<PAYR_ADDR>

<addr_l1_txt></addr_l1_txt>
Payer address - line 1
- 30 alphanumeric
- first line of the payer's address

<addr_l2_txt></addr_l2_txt>
Payer address - line 2
- 30 alphanumeric
- second line of the payer's address

<cty_nm></cty_nm>
Payer city
- 28 alphanumeric
- city in which the payer is located

<prov_cd></prov_cd>
Payer province or territory code- 2 alpha
- Canadian province or territory in which the payer is located or the state in the USA where the payer is located
- use the abbreviations listed in the T619 - Electronic Transmittal under section: Transmitter province or territory code
- when the payer's country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Payer country code
- 3 alpha
- country in which the payer is located
- use the alphabetic country codes outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Payer postal code
- 10 alphanumeric
- payer's Canadian postal code, example: A9A9A9, format: alpha, numeric, alpha, numeric, alpha, numeric
- or the payer's USA zip code
- or when the payer's country code is neither CAN nor USA, enter the foreign postal code

</PAYR_ADDR>

<CNTC>

<cntc_nm></cntc_nm>
Contact name
- Required, 22 alphanumeric
- contact's first name followed by surname for this information return
- omit titles such as Mr., Mrs., etc.

<cntc_area_cd></cntc_area_cd>
Contact area code
- Required, 3 numeric
- area code of telephone number

<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric
- telephone number of contact

<cntc_extn_nbr></cntc_extn_nbr>
Contact extension
- 5 numeric
- extension number of contact

</CNTC>

<tx_yr></tx_yr>
Taxation year
- Required, 4 numeric
- tax year (e.g., 9999)

<slp_cnt></slp_cnt>
Total number of NR4 slip records
- Required, 7 numeric
- Total number of NR4 slip records filed with this NR4 Summary

<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1 alpha
- originals = O
- amendments = A
Note: An amended return cannot contain an original slip.

<fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- 1309 alphanumeric

<NR4_TAMT>
Note: The total amount attributed to tot_incamt="0.00" should reflect the combined total of the income fields: tot_gro_1_incamt, tot_gro_2_incamt, and tot_nrpt_incamt. The total amount attributed to tot_tx_wthld="0.00" should reflect the combined total of the tax withheld fields: tot_nr_tx_1_amt, tot_nr_tx_2_amt, and tot_nr_nrpt_tx_amt.

<tot_gro_1_incamt></tot_gro_1_incamt>
Total gross income
- 13 numeric, enter dollars and cents
- accumulated total of gross income, box 16, as reported on the NR4 slips filed with this NR4 summary

<tot_nr_tx_1_amt></tot_nr_tx_1_amt>
Total non-resident tax withheld
- 13 numeric, enter dollars and cents
- accumulated total of non-resident tax withheld, box 17, as reported on the NR4 slips filed with this NR4 summary

<tot_gro_2_incamt></tot_gro_2_incamt>
Total gross income
- 13 numeric, enter dollars and cents
- total of gross income, box 26, as reported on the NR4 slips filed with this NR4 summary

<tot_nr_tx_2_amt></tot_nr_tx_2_amt>
Total non-resident tax withheld
- 13 numeric, enter dollars and cents
- total of non-resident tax withheld, box 27, as reported on the NR4 slips filed with this NR4 summary

<tot_nrpt_incamt></tot_nrpt_incamt>
Total gross income REPORTED on NR601 and NR602
- 13 numeric, enter dollars and cents - enter the total in box 26
- combined total of gross income already reported on Forms NR601, Non- Resident Ownership Certificate - Withholding Tax, and NR602, Non-Resident Ownership Certificate - No Withholding Tax
Note: See guide T4061, Non-Resident Withholding Tax Guide, for details.

<tot_nr_nrpt_tx_amt></tot_nr_nrpt_tx_amt>
Total non-resident tax withheld REPORTED on NR601
- 13 numeric, enter dollars and cents
- enter the total in box 28
- total of non-resident tax amounts already reported on Forms NR601, Non- Resident Ownership Certificate - Withholding Tax
Note: See guide T4061, Non-Resident Withholding Tax Guide, for further details.

</NR4_TAMT>

</NR4Summary>

</NR4>

</Return>