If you are an encashing agent, use Form NR602, Non-Resident Ownership Certificate – No Withholding Tax to report interest, dividend coupons, or warrants that do not require you to withhold Part XIII non-resident tax. Fill out all of the following items on Form NR602:

• beneficial owner's name and address
• encashing agent's name, address, telephone number, and non-resident account number
• description of security
• total amount received in Canadian funds
• certification (the reason a payment is exempt from Part XIII withholding tax)

The owner or agent has to certify that the information given on Form NR602 is true and correct.

Forms and publications

• Form NR602, Non-Resident Ownership Certificate – No Withholding Tax

Related topics

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