NR4 Slip Canada: Non-Resident Income and Withholding
An NR4 is Canada's non-resident information slip. Read the income code together with the gross amount and tax withheld before deciding whether the withholding is final or a Canadian return could be useful.
What to read on the slip
| Box | What it means | What to check |
|---|---|---|
| Box 14 or 24 | Income code — a two-digit code identifying the payment type (examples: 39/40 superannuation or pension, 61/62 interest, 08/09 dividends, 26/27 RRIF, 28-43 RRSP, 44/45 OAS and GIS). | Match the code to the payment type before deciding whether Canadian withholding is final. |
| Box 16 or 26 | Gross income — the Canadian-source amount paid or credited, reported in Canadian funds. | Compare with the payer statement; box 15 or 25 shows a currency code if amounts could not be converted. |
| Box 17 or 27 | Non-resident tax withheld — the Part XIII tax the payer deducted, reported in Canadian funds. | Keep the slip as evidence for a treaty claim, refund request or foreign-tax-credit claim. |
| Box 18 or 28 | Exemption code — identifies the Income Tax Act provision or tax-treaty article that exempts the amount from Part XIII tax, or applies a reduced rate. | A valid exemption code is required even when no tax was withheld. |
| Box 12 | Country code — the three-letter code for the country where the recipient is resident for tax purposes. | Ask the payer to correct a residency-country mismatch. |
| Box 11 | Recipient code — identifies the recipient type (1 individual, 2 joint account, 3 corporation, 4 other, 5 government or prescribed international organization). | Confirm it matches how you are identified on the slip. |
| Box 13 | Canadian tax identification number — SIN, individual tax number, temporary tax number, or payroll account number assigned to the non-resident. | Left blank if no number was available; it is not evidence of Canadian residency. |
Frequently asked questions
What is an NR4 slip?
An NR4 reports amounts paid or credited to a non-resident of Canada and the Canadian non-resident tax withheld. The income code identifies the payment type.
Does receiving an NR4 mean I must file a Canadian tax return?
Not always. Part XIII withholding can be the final Canadian tax for some income, while other income or an optional section 216 or section 217 return can create a filing reason. The answer depends on the income code and your residency facts.
Is NR4 the same as T4RSP or T4RIF?
No. Canadian residents generally receive T4RSP or T4RIF slips for registered-plan income. A payer generally uses an NR4 when the recipient is a non-resident and Canadian non-resident withholding applies.
What if the NR4 country or income code is wrong?
Contact the Canadian payer or financial institution that issued the slip. The code affects how the payment and withholding are interpreted, so do not silently replace it on your return.
Can I claim the Canadian tax withheld in another country?
A foreign-tax-credit claim may be available in the country where you are resident, subject to that country's rules and the applicable tax treaty. Keep the NR4 as evidence of Canadian tax withheld.