The NR4 slip, Statement of Amounts Paid or Credited to Non-Residents of Canada, reports Canadian income such as pensions, RRSP and RRIF payments, interest, dividends and rent paid to someone who isn't a Canadian resident, along with the non-resident tax withheld. That tax, known as Part XIII tax, is 25% unless a tax treaty or the Income Tax Act reduces it. Payers must send the slip by the last day of March after the year.
If you've moved abroad and still have Canadian accounts, this is the slip that replaces your T4A, T5 or T3. Everything below comes from the CRA's Guide T4061 and its NR4 slip pages, as of October 2026.
Who gets an NR4
A payer must fill out an NR4 for every non-resident it paid or credited Part XIII amounts to, even if no tax had to be withheld because of a treaty or an exemption. If you were resident in Canada for part of the year, only the income paid while you were a non-resident goes on the NR4; the rest goes on the usual slips, such as the T5 slip or T4 slip.
| Gross income in the year | Tax withheld? | NR4 issued? |
|---|---|---|
| Less than $50 | Yes | Yes |
| Less than $50 | No | No |
| $50 or more | Either | Yes |
The 25% Part XIII tax and treaty rates
Non-residents pay 25% on amounts taxable under Part XIII, but a treaty between Canada and your country of residence can cut that rate or exempt the income. The full 25% applies to residents of non-treaty countries, and to treaty countries whose treaty isn't yet in effect.
Your name and address alone don't prove you're entitled to the treaty rate. Payers usually ask for Form NR301, the declaration of eligibility for treaty benefits, so if a Canadian payer has been taking 25% from a pension or dividends, giving them an NR301 is often the fix for future payments.
Reading the slip
| Box | What it shows |
|---|---|
| 10 | The year the payment was made |
| 11 | Recipient code: 1 individual, 2 joint account, 3 corporation, 4 other such as a trust or partnership, 5 government or prescribed international organization |
| 12 | Three-letter code for your country of residence for tax purposes |
| 13 | Your Canadian tax number, such as a SIN, ITN or TTN |
| 14 or 24 | Income code |
| 16 or 26 | Gross income, in Canadian funds |
| 17 or 27 | Non-resident tax withheld, in Canadian funds |
| 18 or 28 | Exemption code, required where no tax was withheld |
Common income codes include 28 for RRSP periodic payments, 43 for RRSP lump sums, 26 and 27 for RRIF payments, 39 and 40 for pension payments, 46 for taxable CPP benefits and 44 for Old Age Security.
Rent from a Canadian property
Rent is where non-residents get caught. A non-resident receiving rent from Canadian real property is normally subject to 25% of the gross rent, not the net. With a Canadian agent, such as a property manager, the non-resident and agent can file Form NR6 so tax is withheld on the net rent instead, provided the CRA receives it on or before January 1 of the year or before the first rent payment is due.
A non-resident landlord without a Canadian agent now has to remit the 25% directly to the CRA, and doesn't issue their own NR4. They request an NR4 proforma from the CRA instead.
If too much tax was withheld
- Check box 17 against the treaty rate for your country and income type.
- If the payer withheld too much, ask whether they can adjust it, and give them Form NR301 for future payments.
- Otherwise apply for a refund on Form NR7-R, Application for Refund of Part XIII Tax Withheld.
- The CRA must receive the NR7-R within 2 years from the end of the calendar year in which the tax was sent to the CRA.
- Add Form NR304 if you want the refund paid into a Canadian bank account in your name.
Pensions and the treaty limit
Pensions are where treaty relief gets fiddly. If you receive more than one pension or similar payment from Canada, a treaty exemption can apply only up to a limited amount of the total you receive, and amounts over that limit are taxed at the applicable rate. To work out the exempt part, you'll need to give the CRA an estimate of the pension payments you expect from each payer. It's worth doing early in the year, because each payer can only apply the right rate once it's been told.
Check box 12 too. If your country of residence for tax purposes isn't the one shown, the treaty rate applied may be wrong, and you'll want the payer to correct it rather than living with a slip that doesn't match where you're taxed.
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Deadlines and penalties for payers
Payers don't wait for year-end: they remit the tax by the 15th day of the month after the payment, and file the NR4 return and give you your slip by the last day of March after the year, or within 90 days of the year-end for an estate or trust. A late return costs at least $100, rising with the number of slips, up to $7,500 for 10,001 or more, as of October 2026.
The verdict
If you've moved abroad and you're still getting Canadian income, keep every NR4 and check box 17 each year: a missing NR301 is the most common reason for 25% being taken when the treaty rate is lower. If you own a rental in Canada, sort out the NR6 before January 1, or you'll pay on gross rent.
Some non-residents file a Canadian return as well, and our guide to the main Canadian individual tax return explains which package applies to them.
Frequently asked questions
What is an NR4 slip?
It's the Statement of Amounts Paid or Credited to Non-Residents of Canada, reporting Part XIII income such as pensions, interest, dividends and rent paid to non-residents and the tax withheld.
What is the non-resident tax rate in Canada?
Non-residents pay 25% Part XIII tax, unless a tax treaty or the Income Tax Act reduces the rate or gives an exemption.
When will I receive my NR4?
Payers must give you the slip on or before the last day of March following the calendar year.
Is there a minimum for an NR4 slip?
A slip is required when gross income is $50 or more, or when tax was withheld on less than $50.
How do I get back non-resident tax that was over-withheld?
File Form NR7-R. The CRA must receive it no later than two years from the end of the calendar year in which the tax was sent to the CRA.
