Open a non-resident tax account

If you have never remitted non-resident income tax deductions, you can open a non-resident account online through My Account, My Business Account or Represent a client. Once you have logged in, select “Open a non-resident tax account” from the menu.

If you do not have a social insurance number, or you are opening a non-resident tax account for a trust or an estate, please contact the CRA at:

• Part XIII tax and non-resident withholding accounts 1-855-284-5946

Alternatively, you can send a written request to open a non-resident tax account to the Sudbury Tax Centre.

The CRA will give you a non-resident account number and tell you how to remit your deductions.

Your first remittance

When you open your non-resident tax account the CRA will mail you Form NR75, Non-Resident Tax Account Information, which will show the information you gave the CRA when you opened your account and which includes a non-resident tax remittance voucher that you should return with your first remittance.

If you have not received Form NR75 in time to make your first remittance, prepare a letter that states:

• the name under which your account was opened, as well as your address and telephone number
• the year and month your payment covers
• your non-resident account number

Make your payment payable to the Receiver General. Send your payment and letter to the following address:

Canada Revenue Agency
Post Office Box 3800, Station A
Sudbury ON P3A 0C3
Canada

After you make your first remittance, the CRA will send you Form NR76, Non-resident Tax Statement of Account, which includes a non-resident tax remittance voucher that you can use with for your next remittance.