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NR4 Slip in Canada: What It Is and What Non-Residents Should Do

3 min read

In this guide
  1. Quick answer
  2. Who issues the NR4 and who gets it?
  3. When and how do you receive it?
  4. What does the slip tell you?
  5. Common mistakes
  6. FAQ
    1. Is the NR4 the same as a T4 or T5?
    2. Who files the NR4 return?
  7. Key takeaways
  8. Related guides
  9. Sources

What is an NR4? The NR4 is the “Statement of Amounts Paid or Credited to Non-Residents of Canada” slip, issued under the rules of the Canada Revenue Agency (CRA). If you live outside Canada and receive certain payments from a Canadian payer, such as a pension or investment income, the payer reports them on an NR4. Many expats and returning migrants meet it for the first time at tax season.

Quick answer

  • The payer fills out and gives you the NR4, not you.
  • Slips must be given to recipients on or before the last day of March after the calendar year they apply to.
  • You get one electronic copy if you consented in writing, or two copies by mail or in person.
  • Keep it with your records and show it to your tax adviser or local tax office.

Who issues the NR4 and who gets it?

The NR4 is a payer’s document. The CRA’s guidance is written for payers, and the page for payers describes how they distribute slips. As a recipient, your job is to check the slip when it arrives and keep it.

When and how do you receive it?

How the payer sends it What you receive
Electronically (with your written consent, on paper or electronic) One copy, for example by email
By mail to your last known address Two copies
In person Two copies

Slips are due by the last day of March following the calendar year. For estates or trusts, the CRA says copies are due no later than 90 days after the end of the estate’s or trust’s tax year. If your address is out of date, the payer may not be able to mail the slip, so tell payers when you move. The CRA says a payer who knows an address is incorrect must not mail the slip there.

What does the slip tell you?

This guide does not list box numbers, because the CRA summary page reviewed does not describe them. Read the slip itself and the CRA page on filling out the NR4 slip. If you want a reduced tax rate under a treaty, the payer may ask you for an NR301 declaration.

Common mistakes

  • Not updating your address with the payer, so slips go missing.
  • Waiting for a slip in April without asking the payer.
  • Ignoring the slip because you live abroad.
  • Not asking about the treaty rate before the payment.

FAQ

Is the NR4 the same as a T4 or T5?

No. A T4 or T5 is used for residents of Canada. The NR4 is for non-residents. See taxes for newcomers to Canada for the resident side.

Who files the NR4 return?

The payer. The CRA page does not state the filing deadline for the return, so this guide gives none.

Key takeaways

  • The NR4 reports payments from Canada to non-residents.
  • Payers must give it to you by the last day of March.
  • Keep your address up to date and keep the copies.

Last updated: October 2026. This guide is general information, not tax advice. Check the CRA before you act.

Sources

  • Canada Revenue Agency: NR4 slip
  • Canada Revenue Agency: Distributing NR4 slips to recipients

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