NR4 Summary - Return of Amounts Paid or Credited to Non-Residents of Canada

Completing the NR4 Summary

Year end or fiscal year end

Enter the four digits of the calendar year to which the information return relates or the applicable fiscal year-end.

Box 1 - Non-resident account number

Enter the account number under which you remit your non-resident tax deductions to us. This number has to match the account number shown on the remittance part of Form NR76, Non-Resident Tax - Statement of Account.

Box 88 - Total number of NR4 slips filed

Enter the total number of all the slips included with this summary.

Boxes 18 and 22 - Amounts reported on NR4 slips

• Add the amounts in boxes 16 and 26 from all slips. Enter the total in box 18.
• Add the amounts in boxes 17 and 27 from all slips. Enter the total in box 22.

Boxes 26 and 28 - Amounts reported on Forms NR601 or NR602

• Add the gross income you reported on Forms NR601 and NR602. Enter the total in box 26.
• Add the non-resident tax amounts you reported on Form NR601. Enter the total in box 28.

Box 30 - Total

Add the amounts reported in boxes 18 and 26. Enter the total in box 30.

Box 32 - Total non-resident tax withheld

Add the amounts reported in boxes 22 and 28. Enter the total in box 32.

Box 82 - Minus: Total remittances for the year

Enter the total you remitted to your non-resident tax account for 2009.

Difference

Subtract box 82 from box 32. Enter the difference in the space provided. If there is no difference between the total non-resident tax withheld and the remittances for the year, enter "nil" in box 86. Generally, we do not charge or refund a difference of $2 or less.

Box 84 - Overpayment

If the amount from box 82 is more than the amount in box 32 (and you do not have to file another return for this account number), enter the difference in box 84. Attach a note indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.

Box 86 - Balance due

If the amount in box 32 is more than the amount in box 82, enter the difference in box 86. If you have a balance due enclose, with the NR4 Summary, a cheque or money order payable to the Receiver General for the balance owing. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.

Boxes 76 and 78 - Person to contact about this return

Enter the name and phone number of a person that we can contact for more information.

Certification

An authorized officer has to sign the NR4 Summary to confirm that the information is correct and complete.

Filing electronically

If you file your NR4 return electronically, do not complete this paper summary.

For more information about electronic filing, see:

• www.cra.gc.ca/file-xml ; or
• www.cra.gc.ca/electronicmedia .

• Filing the NR4 return

• If you file 1 to 50 NR4 information slips, we encourage you to file electronically in eXtensible mark-up language (XML) by Internet File Transfer. However, you can file 1 to 50 slips on paper.
• If you file more than 50 NR4 slips for a taxation year, up to 150 MB, you must file by Internet File Transfer in eXtensible mark-up language (XML).
• If your file is more than 150 MB, using Internet File Transfer (XML) you can either compress your return or you can divide it so that each submission is no more than 150 MB.

You have to file the NR4 return by March 31, 2010, or no later than 90 days after the end of the estate's or trust's 2009 tax year.

Filing on paper

• Complete a separate summary for each of your non-resident accounts.
• Place each summary on top of the related slips.
• Make sure the totals you report on your summary agree with the totals you report on your slips. Errors or omissions can cause unnecessary processing delays.

Send this summary and the related NR4 slips to:

Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1G9

Do you have a balance owing?

If you have a balance owing, enclose a cheque or money order payable to the Receiver General. You may also be able to pay electronically through your financial institution's telephone and Internet banking services. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.

Useful link:

Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting and Reporting .