Important reminder if you filed Form NR5, Application by a Non-Resident of Canada For a Reduction in the Amount of Non-Resident Tax Required to be Withheld

Effective January 2011, a Form NR5 will only have to be filed once every five tax years. For more information, see Form NR5 - 5-year Administrative Policy.

This notice is to remind you of the obligations you assumed when you filed your Form NR5 for a tax year.

By signing this form, you have agreed to file an income tax return for that year under section 217 of the Canadian Income Tax Act. If the Canada Revenue Agency approved your application, you have to file your return no later than June 30 of the next year. If you do not file your return by the due date, you will be liable for the full amount of tax minus any amount already deducted during the year by your payer(s). As a result, it is important to make sure that you file your section 217 income tax return on or before the due date.

Some of your Canadian pension income may be subject to an exemption from non-resident withholding tax under a tax treaty your country may have with Canada.  For information about this, visit the Department of Finance Web site, or contact our office.

Non-residents can get the guides, returns, and schedules they need to file the section 217 return by using the following links:

For information about your section 217 income tax return, contact the Individuals and non-resident trusts line at:

  • 1-800-959-8281 from Canada or the United States; or
  • 613-940-8495 from the Ottawa area and outside Canada and the United States.  (We accept collect calls.)

For more information about Form NR5, please call the Part XIII tax and non-resident withholding accounts line at:

  • 1-855-284-5946 from Canada or the United States
  • 613-940-8499 from the Ottawa area and outside Canada and the United States  (We accept collect calls.)
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