T4A-NR and NR4 information return

NR4 information return

The NR4 information return is due on or before the last day of March following the calendar year to which the information return applies, or in the case of an estate or trust, no later than 90 days after the end of the estate's or trust's tax year.

Important notice

Loss restriction event

A tax year of a trust or an estate may end early because of a loss restriction event (LRE). The CRA calls this a "pre‑LRE year‑end". When the pre‑LRE year‑end is in the same calendar year as the trust's or the estate's ordinary tax year‑end, the NR4 information return must be filed within 90 days of the trust's or the estate's ordinary tax year‑end.

When the pre‑LRE year‑end is not in the same calendar year as the trust's or the estate's ordinary tax year‑end, there are two scenarios:

  • For mutual fund trusts that filed an election to have a tax year end of December 15 and the preLRE yearend is after December 15 of that calendar year, the NR4 information return must be filed within 90 days of that December 15 tax yearend.
  • In any other case, the NR4 information return must be filed within 90 days of the end of the calendar year the preLRE yearend is in.

For more information about loss restriction events, see Loss trading – Rules for trusts.

When the due date falls on a Saturday a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

If you fail to file it on time, the CRA can assess a penalty.

An NR4 information return must be completed even if any of forms NR5, NR6, T1287, T1288 or an actor election has been filed.

If your business or activity ceases during the year, you have to file an NR4 information return within 30 days of ending your business or stopping your activity.

T4A-NR information return

The T4A-NR information return is due on or before the last day of February following the calendar year in which you paid the amounts. If the due date falls on a Saturday or a Sunday, it is due on the next business day.

Your return is considered on time if we receive it or it is postmarked on or before the next business day.

If you fail to file it on time, we may assess a penalty. For more information, see Late filing information return.

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