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

Completing the NR4 Summary

Year end or tax year-end

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

Line 1 - Non-resident account number

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

Name and address of payer or agent

Enter your name and address. Your name has to match the one shown on the remittance part of Form NR76, Non-Resident Tax Statement of Account.

Line 88 - Total number of NR4 slips filed

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

Lines 18 and 22 - Amounts reported on NR4 slips

• Add the amounts in boxes 16 and 26 from all slips. Enter the total on line 18.

• Add the amounts in boxes 17 and 27 from all slips. Enter the total on line 22.

Lines 26 and 28 - Amounts reported on forms NR601 or NR602

• Add the gross income you reported on forms NR601 and NR602. Enter the total on line 26.

• Add the non-resident tax amounts you reported on form NR601. Enter the total on line 28.

Line 30 - Total

Add the amounts reported on lines 18 and 26. Enter the total on line 30.

Line 32 - Total non-resident tax withheld

Add the amounts reported on lines 22 and 28. Enter the total on line 32.

Line 82 - Minus: Total remittances for the year

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

Difference

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

Line 84 - Overpayment

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

Direct deposit is available for refunds of non-resident tax. To register, send the CRA a completed Form NR304, Direct Deposit Request for Non-Resident Account Holders and NR7-R Refund Applicants. For more information, go to Direct deposit.

Line 86 - Balance due

If the amount on line 32 is more than the amount on line 82, enter the difference on line 86. If you have a balance due, attach a payment to your NR4 Summary or send your payment for the balance owing separately. If you remit your payment late, any balance due may be assessed penalties and interest at the prescribed rate.

To help the CRA process your payment correctly, write your non-resident account number on it.

Lines 76 and 78 - Person to contact about this return

Enter the name and phone number of a person that the CRA 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 filing electronically, go to canada.ca/taxes-iref.

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.

The NR4 information return is due on or before the last day of March following the calendar year to which the information return applies, or no later than 90 days after the end of the estate's or trust's 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.

If you choose to file your return on paper, mail it to this address:

Fill out one copy of the NR4 slip for each non-resident and send them to the CRA with your NR4 Summary. Enter the information for two different non-residents on one sheet. You must keep the information from the NR4 slips and the NR4 Summary or a copy of these forms for your files.

Do you have a balance owing?

If you have a balance owing, you can make your payment in many different ways.

You can pay:

• online or by telephone using your financial institution's banking services;

• online by using the CRA's My Payment service at canada.ca/cra-my-payment;

• by setting up a pre-authorized debit agreement using the My Business Account service at canada.ca/my-cra-business-account; or

• in person at your financial institution in Canada. To do so, you have to have a remittance form.

For information on how to make your payment, go to canada.ca/payments. If you remit your payment late, any balance due may be assessed penalties and interest at the prescribed rate.

Useful link:

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