Failure to file NR601/NR602

The CRA applies a $50 penalty for each failure to fill out or deliver an ownership certificate (Form NR601, Non-Resident Ownership Certificate - Withholding Tax, and Form NR602, Non-Resident Ownership Certificate - No Withholding Tax), for the negotiating of bearer coupons or warrants.

Forms and publications

• Form NR601, Non-Resident Ownership Certificate - Withholding Tax
• Form NR602, Non-Resident Ownership Certificate - No Withholding Tax

Related topics

• Cancelling or waiving penalties and interest

Date modified:

2016-12-22