Form NR301 is a declaration a non-resident of Canada gives to a Canadian payer, such as a bank, broker or pension plan, to claim a reduced rate of withholding tax, or an exemption, under a tax treaty. The general Part XIII withholding rate is 25%. Without NR301 or equivalent information, the payer may not accept that you're entitled to anything lower.
The rules below come from Form NR301 E (13) and its instructions, which is still the current version on the CRA's form page, as of October 2026.
Who uses NR301 and who uses something else
| Your situation | Form |
|---|---|
| Individual, corporation or trust resident in a treaty country, receiving Canadian investment income, pensions, royalties or trust income | NR301 |
| Foreign partnership treated as fiscally transparent | NR302 |
| Hybrid entity, such as a US LLC treated as transparent | NR303 |
| US organization claiming exemption under Article XXI of the Canada-US treaty | Apply for a Letter of Exemption instead |
| Pension exemption based on a threshold amount | Form NR5 instead |
A foreign entity that's taxed as a corporation on its worldwide income in its own country completes NR301, even if it isn't called a corporation there. Note what NR301 isn't for, too: exemptions for services provided in Canada, including by artists and athletes, go through the CRA's waiver process for non-residents rendering services, not this form.
Why the payer asks for it
Part XIII tax is a withholding tax on certain amounts paid or credited to non-residents. It's the payer's job to withhold and remit it at the right rate, and the payer is liable for any shortfall. That's the insight that explains the whole form: the payer carries the risk, so it asks you to certify your treaty residence before it applies anything less than the full 25%.
The CRA tells payers not to apply a reduced rate if you haven't provided NR301 or equivalent information, if the form is incomplete, if no tax treaty is in force with your country, or if they have reason to believe the information is wrong. The withholding then shows up on your NR4 slip for the year.
How to fill in NR301
- Part 1 and 2: your legal name and mailing address.
- Part 3: your foreign tax identification number. For US residents, this is your social security number.
- Part 4: tick individual, corporation or trust.
- Part 5: any Canadian tax number you have, such as a SIN, an individual tax number, a trust account number or a business number. It's fine to leave it blank if you don't have one.
- Part 6: your country of residence for treaty purposes, as defined in that treaty.
- Part 7: the types of income you're claiming for, such as interest, dividends, royalties, trust income or all income.
- Part 8: sign the certification that you're the beneficial owner and entitled to the treaty benefits, and that you'll notify the payer of any change.
Where to send it (usually not the CRA)
Most people send NR301 to the wrong place. It goes to whoever asked for it: the Canadian payer, or the agent, nominee or other financial intermediary handling your account. If you get income through a partnership or hybrid entity that asked for the form, send it to that entity. The CRA only receives NR301 when you attach it to a T2062 or T2062A request for a certificate of compliance on treaty-protected property.
If the real question is whether you are still a Canadian resident at all, our guide to asking the CRA about your residency explains how the CRA decides.
When NR301 expires
For withholding purposes, the declaration expires when your eligibility for treaty benefits changes, or three years from the end of the calendar year in which you signed and dated it, whichever comes first. The CRA's example is a change of address to a different country: the payer should ask you for a new form.
Who signs, and the limitation on benefits
The individual signs for themselves, an authorized officer signs for a corporation, the trustee, executor or administrator signs for a trust, and an authorized partner signs for a partnership. By signing, you certify the non-resident is entitled to the reduced rate, and the CRA may ask for more information during an audit or review.
Some treaties contain limitation on benefits provisions, which stop residents of a third country using a treaty they aren't meant to benefit from. If you don't meet those provisions, you won't be entitled to all the treaty benefits, even with a signed NR301. Agents and nominees who provide financial intermediary services should collect NR301, NR302 or NR303, or equivalent information, from the beneficial owner, following Information Circular 76-12.
Selling taxable Canadian property as a non-resident is a different process with its own deadline, covered in our guide to the certificate of compliance for non-residents.
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Trust income and treaty limits
Income paid to you by a trust, including interest and dividends that flow through it, counts as trust income under Canadian tax law and the treaties. Some treaties only reduce withholding on certain income types if the income is taxable in your country of residence. The instructions give the Canada-United Kingdom treaty, paragraph 2 of Article 27, as an example, and point to the Department of Finance treaty list and the CRA's non-resident tax calculator to check your rate.
If you're a US person, NR301 is the Canadian cousin of the US Form W-8BEN: both certify your residence so a payer can apply a treaty rate.
The verdict
If you're a non-resident with Canadian income, NR301 is the cheapest form you'll ever fill in: one page that can cut your withholding below 25%. Send it to your payer, not the CRA, give your foreign tax number, pick the right income types and set a reminder to renew it before the three-year expiry.
Frequently asked questions
What is the withholding rate without NR301?
The general rate of Part XIII tax is 25%. A treaty can reduce it or give an exemption, but the payer may not apply a lower rate without NR301 or equivalent information.
Do I send Form NR301 to the CRA?
Usually not. Send it to the payer, agent or nominee who asked for it. It only goes to the CRA when it's attached to a T2062 or T2062A request.
How long is Form NR301 valid?
It expires when your eligibility for treaty benefits changes, or three years from the end of the calendar year you signed it, whichever is earlier.
What foreign tax number goes on NR301 for a US resident?
For individuals resident in the United States, the foreign tax identification number is your social security number.
Should a partnership use NR301?
No. A foreign partnership that's fiscally transparent uses Form NR302, and a hybrid entity uses Form NR303.
