Payments the CRA sends you

Payments the CRA sends you - Direct deposit for non-resident individuals, businesses and trusts

To start direct deposit or to change your banking information related to direct deposit, you must either be a non-resident or a Canadian payer or agent.

Canadian payer

Canadian agent

On this page

• Non-resident
• Canadian payer or agent

Non-resident

If you are a non-resident and you receive your refunds and benefits by cheque, you can request the CRA to use direct deposit to deliver your payments if:

• • You have a Canadian bank account
    If you do not have a Canadian bank account

Non-residents sign up for direct deposit by mail

Fill out Form NR304, Direct Deposit Request for Non-Resident Account Holders and NR7-R Refund Applicants and mail the completed form to the address on the form.

If you are eligible, you can also attach this form to your application for a refund of tax overpayments.

If you do not have a Canadian bank account

Direct deposit is only available with Canadian banks and credit unions. If we send you a cheque and you are unable to cash it in the country you are living in, you may request to have your payment wire transferred into a foreign bank account.

Learn if your country does not accept Canadian cheques.

Countries that do not accept Canadian cheques

If you still have the cheque

Return the cheque(s) with a letter providing the following information:

• Currency type (CAD, USD, EUR or the currency of your choice)
• The financial institution's name and address
• The financial institution's bank account number
• Type of account (savings or chequing) if required
• Bank Sort Code (IBAN or bank sort code of 6 or 9 digits)
• SWIFT/BIC Code
• Your name, address and signature
  For security reasons, we do not accept electronic, digital or stamped signatures

Depending on the country you live in, some banks may require additional information to be included to process a wire transfer. We suggest that you contact your bank to determine if any additional requirements are needed and include them in your request.

The CRA needs this information each time you return a cheque to have the payment reissued in a different currency or by wire transfer.

Send the cheque and the letter to:

Imaging and Receiver General Operations Directorate
Cheque Inquiry Unit
P.O. Box 2000
Matane QC G4W 4N5
Canada

If you have already returned the cheque

Request a wire transfer in writing by providing the following information in a letter:

• Currency type (CAD, USD, EUR or the currency of your choice)
• The financial institution's name and address
• The financial institution's bank account number
• Type of account (savings or chequing) if required
• Bank Sort Code (IBAN or bank sort code of 6 or 9 digits)
• SWIFT/BIC Code
• Your name, address and signature
  For security reasons, we do not accept electronic, digital or stamped signatures

Depending on the country you live in, some banks may require additional information to be included to process a wire transfer. We suggest that you contact your bank to determine if any additional requirements are needed and include them in your request.

The CRA needs this information each time you return a cheque to have the payment reissued in a different currency or by wire transfer.

Send the letter to:

Attention: Team Leader
Direct Deposit and Program Support
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury, ON P3A 5C1
Canada

If you lost or did not receive the cheque

If your CRA cheque was lost, destroyed, stolen, or is missing, contact the CRA to request a replacement. The CRA will do a verification, which may include sending forms for you to fill out. A replacement cheque will be issued, if warranted.

Telephone numbers

In Canada or the United States:
1-855-284-5946 (opens up phone application)1-855-284-5946

Outside Canada and the United States:
1-613-940-8499 (opens up phone application)1-613-940-8499 (collect)

The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time.

Canadian payer or agent

If you are a Canadian payer or agent, you can request the CRA to use direct deposit to deliver your payments if all of the following conditions are met:

• You have a Canadian bank account
• You have a non-resident tax account starting with NR followed by an alpha character and 6 digits
• The name on your bank account matches the name on your non-resident tax account

Canadian payers or agents sign up for direct deposit by mail

Fill out Form NR304, Direct Deposit Request for Non-Resident Account Holders and NR7-R Refund Applicants and mail the completed form to the address on the form.

Contact us

For more information about direct deposit for non-residents and Canadian payers or agents, write to the address on the forms or call:

Telephone numbers

In Canada or the United States:
1-855-284-5946 (opens up phone application)1-855-284-5946

Outside Canada and the United States:
1-613-940-8499 (opens up phone application)1-613-940-8499 (collect)

The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time.