Failure to file NR601/NR602

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https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/payments-non-residents/nr4-part-xiii-tax/nr4/non-resident-ownership-certificates/failure-file-nr601-nr602.html

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Failure to file NR601/NR602

The CRA applies a $50 penalty for each failure to fill out or to deliver an ownership certificate (Form NR601, Non-Resident Ownership Certificate - Withholding Tax, and Form NR602, Non-Resident Ownership Certificate - No Withholding Tax), for the negotiating of bearer coupons or warrants.

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Date modified:
2024-02-05