Distributing NR4 slips to recipients

You must give recipients their NR4 slips on or before the last day of March after the calendar year the slips apply to. For estates or trusts, give the copies no later than 90 days after the end of the estate's or trust's tax year.

If you do not, the CRA may assess you a penalty. The penalty for failing to distribute NR4 slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

Print the two NR4 slips that you have to give to each recipient on one sheet.

Give each of your recipients their NR4 slip in one of the following ways:

• one copy sent electronically (for example, by e-mail) if you have received the recipient's written consent on paper or in electronic format to send the NR4 slip electronically;
• two copies, sent by mail to the recipient's last known address; or
  
  Notes
  If NR4 slips copies are not deliverable, you may want to keep the copies with the recipient's file.
  
  If you know that the address you have for a recipient is not correct, do not send the recipient's NR4 slip copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the NR4 slips in the recipient's file. You still have to include that NR4 slip information in your NR4 information return when you file it.
  
• two copies, delivered in person.

Keep the information from the NR4 slips in your records.

Date modified:

2016-12-22