Payments to non-residents of Canada

You have to file an NR4 information return to report amounts paid or credited, or that are considered to be paid or credited, by residents of Canada to non-residents from:

  • an RRSP or an amended plan; or
  • a RRIF or an amended fund.

If you have a balance owing, you can make your payment in many different ways. You may be able to pay electronically through your financial institution's online or telephone banking services. My Payment is a payment option that allows individuals and businesses to make payments online, using the CRA's website, from an account at a participating Canadian financial institution. For more information, go to My payment—save time, pay online! Payments can also be made using CRA’s wire transfer option. For more information on how to make your payment, go to Make a payment. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.

Make sure we receive your payment by the 15th day of the month following the month you withheld the tax.

For information on how to complete an NR4 return, see Guide T4061, NR4 -Non-Resident Tax Withholding, Remitting, and Reporting.

For more information or to get a copy of the NR75 and NR76 forms, consult “Payment forms and remittance vouchers available only in paper format” at Forms and publications.

For more information, on non-resident tax or to use the non-resident tax calculator, go to International and non-resident taxes.

Note

Non-residents cannot make withdrawals under the Home Buyers' Plan or the Lifelong Learning Plan.

If, as a resident of Canada, you pay or credit amounts to or for a non-resident of Canada, you must withhold or remit the correct amount of non-resident tax. If you do not pay the tax on time, you may have to pay a penalty of 10% of that tax. If you fail to withhold or remit the tax, either knowingly or under circumstances amounting to gross negligence, we may apply a penalty of 20%. We will charge interest, compounded daily at the prescribed rate, on the outstanding tax, penalties, and interest. Penalties and interest charges are payable to the Receiver General.

You do not have to withhold non-resident income tax for anyone whom we have confirmed as a resident of Canada. On request, we will give you, the resident payer, written authorization not to withhold non-resident tax from the payments where applicable, such as when you are not sure if the payee is a resident of Canada.

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Note

If you are transferring funds to or from a registered plan for a non-resident annuitant, see "Payments that you transfer for non-residents of Canada" at Transfer of funds.

 

Forms and publications

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