CRA is serious about NR4 reporting of withholding-exempt amounts

CRA, presumably at its instigation rather than at the request of the APFF organizers, repeated its statement at the 2017 IFA Roundtable (2017-0691141C6) that NR4 reporting is required for all periodic amounts (as described in Regs. 202(1)(a) to (h)) paid to a non-resident of Canada, even if the amount is exempt from Part XIII and XIII.2 tax.

Neal Armstrong. Summary of 6 October 2017 APFF Roundtable, Q.8 under Reg. 202(1).