Depending on the situation, you might have to amend, cancel, add, or replace NR4 slips

For more information, select a topic below:

• Amending NR4 slips
• Cancelling NR4 slips
• Adding NR4 slips
• Replacing NR4 slips

Amending NR4 slips

After filing your information return, you may notice that you made an error on an NR4 slip. If so, you will have to prepare an amended slip to correct the information.

Amending slips over the Internet

To amend a slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”

For information about amending information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

If you amend slips using the Internet, the CRA may contact you to find out why.

Amending slips on paper

If you choose to file your amended return on paper, clearly identify the slips as amended by writing “AMENDED” at the top of each slip. Make sure you fill out all the necessary boxes, including the information that was correct on the original slip. Send two copies of the amended slips to the non-resident.

If you have to change financial data on the amended slips, prepare and file an amended NR4 Summary showing the revised totals. Clearly write “AMENDED” at the top of the summary.

Send one copy of the amended slips and NR4 Summary, along with a letter explaining the reason for the amendment, to the following address:

Non-Resident Withholding Section
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
Canada

Cancelling NR4 slips

After you file your NR4 slips, you may notice that you need to cancel a slip.

Cancelling slips over the Internet

To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code “A” and slip report type code “C.”

For information on cancelling slips using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

If you cancel slips using the Internet, the CRA may contact you to find out why.

Cancelling slips on paper

If you choose to file your cancelled return on paper, clearly identify the slips as cancelled by writing “CANCELLED” at the top of each slip.

Send one copy of the cancelled slips and NR4 Summary, along with a letter explaining the reason for the cancellation, to the Sudbury Tax Centre.

Adding NR4 slips

After you file your information return, you may discover that you need to send additional slips. If you have original slips that were not filed with your return, file them separately either electronically or on paper.

Adding slips over the Internet

To file additional slips electronically, see Filing Information Returns Electronically (T4/T5 and other types of returns).

Adding slips on paper

When you fill out additional slips on paper, clearly identify the new slips by writing “ADDITIONAL” at the top of each slip.

File an NR4 Summary for the additional slips showing the revised totals. Clearly write “ADDITIONAL” at the top of the summary.

Send one copy of the additional slips, and NR4 Summary along with a letter explaining the reason for the addition, to the Sudbury Tax Centre.

Replacing NR4 slips

If you issue NR4 slips to replace copies the non-residents lost or destroyed, do not send copies of these slips. Clearly identify them as "DUPLICATE" copies, and keep them with your records.