Filling out the NR4 slip
Tips for filling out NR4 slips
Follow the instructions below carefully. The Canada Revenue Agency (CRA) may have to return incorrectly filled out NR4 slips to you for corrections.
- Make sure your NR4 slips are easy to read. To help the CRA process your returns quickly and accurately, type or machine-print your information slips
- Do not change the headings of any of the boxes
- Prepare separate NR4 slips whenever non-residents change their country of residence for tax purposes during the year
- Report gross income (box 16 or 26) in Canadian funds
- Report the tax withheld (box 17 or 27) in Canadian funds
- Use separate lines when you report income that is partially exempt. For example, if you are paying interest to a client and a part of the gross income is exempt from Part XIII tax, report the taxable income on one line with the withholding tax and the exempt income on another line, with the correct exemption code stated in box 18 or 28
- Report income on line 1 before you report income on line 2
Detailed instructions
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Box 10 - Year
Enter the four digits of the calendar year in which you made the payment to the recipient. For estates and trusts, enter the four digits of the tax year-end in which they made the payment to the recipient.
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Box 11 - Recipient code
Enter the appropriate code from the list of non-resident recipient types:
Recipient codes and related types of recipient Recipient code Type of recipient 1 Individual 2 joint account 3 Corporation 4 other (for example, association, trust, including fiduciary-trustee, nominee, estate, or partnership) 5 government, government enterprise, or international organizations and agencies prescribed by regulation Note
The prescribed international organizations and agencies are:
- Bank for International Settlements
- European Fund
- International Bank for Reconstruction and Development
- International Development Association
- International Finance Corporation
- International Monetary Fund
- European Bank for Reconstruction and Development
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Box 12 - Country code for tax purposes
Enter the three-letter code for the country in which the recipient is a resident for tax purposes. The list is found in Appendix A of Guide T4061, NR4 - Non-Residents Tax Withholding, Remitting, and Reporting. Only use the codes listed in Appendix A. Generally, the recipient's country for tax and mailing purposes will be the same. If they are different, you must always enter the country of residency for tax purposes in Box 12. For more information about residency and tax treaty benefits, see the procedures listed under Beneficial ownership and tax treaty benefits.
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Payer or agent identification number
Enter the number your organization assigns to non-resident payees. For example, if you are a financial institution, enter the number assigned to your client (such as an annuitant number or client number) in this box. If you do not use such a number, leave this area blank. For income codes 74 and 76 enter the ‘FHSA contract number’ in this field.
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Box 13 - Foreign or Canadian tax identification number
Enter the Canadian identification number assigned to the non-resident for tax purposes such as: a social insurance number (SIN), an individual tax number (ITN), a temporary tax number (TTN) or a payroll program account number (15 characters). If a non-resident does not give you a Canadian identification number, ask if an identification number is available from their country of residence. If no number is available, leave the area blank.
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Box 14 or 24 - Income code
Enter the appropriate numeric income code from the list below. For example, enter income code "31" to identify a lump-sum payment from a deferred profit-sharing plan.
Use the proper two-digit code. For example, copyright royalties should be reported using "05" not "5."
Topics
Mutual fund investment distributions
Pension and similar payments
Deferred profit-sharing plans (DPSP) Income Code Description 07 DPSP – Periodic payments 31 DPSP – Lump-sum payments Registered disability savings plan (RDSP) Income Code Description 63 RDSP Tax Free Savings Account (TFSA) Income Code Description 64 TFSA – taxable amount Pooled registered pension plan (PRPP) Income Code Description 65 PRPP – Periodic payment 66 PRPP – Lump-sum payments Registered retirement income funds (RRIF) Income Code Description 26 RRIF – Periodic payments Footnote 1 27 RRIF – Lump-sum payments Footnote 1 Registered retirement savings plans (RRSP) Income Code Description 28 RRSP – Periodic payments 29 RRSP – Refund of premiums 30 RRSP – Refund of excess amounts 32 RRSP – Amounts deemed received on deregistration 33 RRSP – Amounts deemed received on death 43 RRSP – Lump-sum payments Superannuation or pension benefits Income Code Description 39 Superannuation or pension benefits – Periodic payments 40 Superannuation or pension benefits – Lump-sum payments Other payments Income Code Description 02 Other – Periodic payments 03 Other – Lump-sum payments 04 Automotive products – Assistance benefits 06 Death benefit (other than Canada Pension Plan or Quebec Pension Plan) 14 Income-averaging annuity contracts – Report all benefits including lump-sum payments on proceeds of disposition of these contracts 34 Registered supplementary unemployment benefits 36 Retiring allowance 37 Retirement compensation arrangements 41 Textile, clothing, and leather goods – Assistance and superannuation or pension benefits Social security benefits Income Code Description 44 Old Age Security payments (regular benefits) Footnote 2 45 Net federal (guaranteed income) supplement Footnote 2 46 Taxable Canada Pension Plan (CPP) benefits 47 Canada Pension Plan (CPP) – Disability benefits 48 CPP death benefits – Lump-sum payments 49 Taxable Quebec Pension Plan (QPP) benefits 50 Quebec Pension Plan (QPP) – Disability benefits 51 QPP death benefits – Lump-sum payments 86 One-time payment for older seniors (OAS) 88 Old Age Security recovery tax Mutual fund investment distributions
Taxable Canadian property (TCP) Income Code Description 57 TCP gains distribution – Capital gains dividends paid by mutual fund corporations 58 TCP gains distribution – Capital gains distributions made by mutual fund trusts Assessable distributions Income Code Description 59 Assessable distributions paid or credited by a Canadian property mutual fund investment corporation 60 Assessable distributions paid or credited by a Canadian property mutual fund investment trust Interest and dividends
Interest Income Code Description 61 Arm’s length interest payments 62 Non-arm’s length interest payments Dividends Income Code Description 08 Dividends paid by Canadian subsidiaries to foreign parent corporations 09 Dividends – Other 85 Dividend compensation payments made under a security lending arrangement (SLA) Rents, royalties, and franchise payments
Rents, royalties, and franchise payments Income Code Description 05 Copyright royalties 12 Franchise and similar rights 13 Gross rents from real property 23 Natural resource royalties 35 Research and development royalties 38 Royalties and similar payments for the use of, or the right to use, other properties 52 Timber royalties Miscellaneous payments
Miscellaneous payments Income Code Description 10 Energy conversion grants 11 Estate and trust income 21 Management or administrative fee or charge 22 Motion picture films and films or videotape, etc. for TV use 24 Registered education savings plan 53 Eligible funeral arrangements 54 Film and video acting services 55 Film and video acting services – Contingent compensation 56 Film and video acting services – Residuals -
Box 15 or 25 - Currency code
All income and withholding tax should be reported in Canadian funds. Enter currency code CAD. If you cannot report the amounts in Canadian funds, enter the three-letter code of the currency for the amounts reported as gross income (box 16 or 26) and non-resident tax withheld (box 17 or 27). See Appendix D for a list of the currency codes.
Note
If you cannot convert gross income and tax withheld, the CRA will convert both amounts to Canadian funds, based on the currency code and the average annual exchange rate as published by the Bank of Canada on December 31 of each year. Report the amounts of gross income and tax withheld in the same currency as stated by the currency code.
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Box 16 or 26 - Gross income
Enter in Canadian funds the gross income you paid or credited to non-residents of Canada if one of the following applies:
- the amount paid or credited, or deemed paid or credited under Part I or Part XIII of the Income Tax Act is $50 or more
- any amount of Part XIII tax has been withheld
In addition, payers of rental income have to enter the gross rental income, and film industry payers have to enter the gross income for acting services, even if no tax was withheld on some or all of the income.
Note
If you cannot convert gross income and tax withheld, the CRA will convert both amounts to Canadian funds, based on the currency code and the average annual exchange rate as published by the Bank of Canada on December 31 of each year. Report the amounts of gross income and tax withheld in the same currency as stated by the currency code.
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Box 17 or 27 - Non-resident tax withheld
Enter in Canadian funds the amount of non-resident tax you withheld. If you cannot convert foreign funds to Canadian currency, fill in Box 15 or 25 (currency code), in order to clearly show on the NR4 slip the currency of the tax you withheld. This will help the CRA and the non-resident.
See the note under Box 15 or 25 - Currency code.
Note
For Box 16 or 26 - Gross income, and Box 17 or 27 - Non-resident tax withheld, individuals and corporations report income based on the calendar year and estates and trusts report income based on the fiscal year-end.
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Box 18 or 28 - Exemption code
Enter the exemption code that applies from the list in Appendix C. This code identifies the section of the Income Tax Act or a bilateral tax treaty that gives the authority to exempt the amount from Part XIII withholding tax, or to apply a reduced withholding rate, as a result of certain elections.
If no tax is withheld, the correct exemption code must be included. Exemption codes are only valid if they are used with the correct income type as shown in Appendix C.
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Non-resident recipient's name and address
If you are preparing the NR4 slip for an individual, enter their last name, followed by the first name and initial. Otherwise, enter the name of the corporation, organization, association, trust, or institution.
If applicable, enter the second recipient's name. If this is not a joint account or there is only one recipient, leave this line blank.
Note
Do not enter the name of the secretary-treasurer or any other individual who has signing authority.
Enter the recipient's full mailing address as follows:
Lines 1 and 2 – Enter the street address, (civic number, street name, and post office box number or rural route number).
Line 3 –
- For Canadian addresses, enter the city, two-letter provincial or territorial code (as found in Appendix E), and the postal code
- For U.S. addresses, enter the city, two-letter state, territory or possession code (as found in Appendix E), and the zip code
- For addresses outside Canada and the United States enter the postal code and then the city name
Line 4 – Enter the full country name (if Canada, leave blank but enter CAN in the country code box).
Country code – Enter the three-letter country code from Appendix A that corresponds to the country you entered on line 4. This country code is for mailing purposes only.
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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.
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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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