Payments to non-residents of Canada

You have to file an NR4 information return to report amounts paid or credited, or that are considered to be paid or credited, by residents of Canada to non-residents from either:

• an RRSP or an amended plan
• a RRIF or an amended fund

If you have a balance owing, you can make your payment in many different ways. You may be able to pay electronically through your financial institution's online or telephone banking services. My Payment is a payment option that allows individuals and businesses to make payments online, using the CRA's website, from an account at a participating Canadian financial institution. For more information, go to My payment—save time, pay online! Payments can also be made using CRA’s wire transfer option. For more information on how to make your payment, go to Make a payment to the Canada Revenue Agency. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.

Make sure the CRA receives your payment by the 15th day of the month following the month you withheld the tax.

For information on how to fill out an NR4 return, refer to Guide T4061, NR4 -Non-Resident Tax Withholding, Remitting, and Reporting.

For more information or to get a copy of the NR75 and NR76 forms, consult “Order remittance vouchers and payment forms" at Forms and publications.

For more information, on non-resident tax or to use the non-resident tax calculator, go to International and non-resident taxes.

If, as a resident of Canada, you pay or credit amounts to or for a non-resident of Canada, you must withhold or remit the correct amount of non-resident tax. If you do not pay the tax on time, you may have to pay a penalty of 10% of that tax. If you fail to withhold or remit the tax, either knowingly or under circumstances amounting to gross negligence, the CRA may apply a penalty of 20%. The CRA will charge interest, compounded daily at the prescribed rate, on the outstanding tax, penalties, and interest. Penalties and interest charges are payable to the Receiver General.

You do not have to withhold non-resident income tax for anyone whom the CRA has confirmed as a resident of Canada. On request, the CRA will give you, the resident payer, written authorization not to withhold non-resident tax from the payments where applicable, such as when you are not sure if the payee is a resident of Canada.

For more information, refer to Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Forms and publications

• Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting
• Guide T4079, Filing the T4RSP and T4RIF information returns