Completing the NR4 slip

Tips for completing NR4 slips

Follow the instructions in this section carefully. The CRA may have to return incorrectly completed NR4 slips to you for corrections.

• Make sure your NR4 slips are easy to read. To help the CRA process your returns quickly and accurately, type or machine-print your information slips.
• Do not change the headings of any of the boxes.
• Prepare separate NR4 slips whenever non-residents change their country of residence for tax purposes during the year.
• Report gross income (box 16 or 26) in Canadian funds.
• Report the tax withheld (box 17 or 27) in Canadian funds.
• Use separate lines when you report income that is partially exempt. For example, if you are paying interest to a client and a part of the gross income is exempt from Part XIII tax, report the taxable income on one line with the withholding tax and the exempt income on another line, with the correct exemption code stated in box 18 or 28.
• Report income on line 1 before you report income on line 2.

Detailed instructions

• Box 10 - Year
• Box 11 - Recipient code
• Box 12 - Country code
• Payer or agent identification number
• Box 13 - Foreign or Canadian tax identification number
• Box 14 or 24 - Income code
• Box 15 or 25 - Currency code
• Box 16 or 26 - Gross income
• Box 17 or 27 - Non-resident tax withheld
• Box 18 or 28 - Exemption code
• Non-resident recipient's name and address
• Name and address of payer or agent
• Non-resident account number

Date modified:

2016-12-22