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

The following instructions are taken from the form

If you file your NR4 return electronically, do not fill out this NR4 Summary.

Mandatory electronic filing

You must file electronically if you have more than the following number of information returns of the same type for a calendar year:

  • Returns filed before January 1, 2024 more than 50 slips

  • Returns filed on or after January 1, 2024 more than 5 slips

You may choose one of the following electronic filing formats:

  • Internet file transfer (XML)
  • Web forms

For more information about filing electronically, go to canada.ca/taxes-iref.

Filing on paper

Fill out this form using the instructions in Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting.

To get forms and publications, go to canada.ca/cra-forms or call one of the following numbers:

  • From Canada and the United States, 1-800-959-5525.
  • From outside Canada and the United States, 613-940-8497. We accept collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

Send this NR4 Summary and the related NR4 slips to:

NR4 Program
Jonquière Tax Centre
PO Box 1300 LCD Jonquière
Jonquière QC  G7S 0L5
Canada

Make a payment

If you have a balance owing, you can make your payment using the following payment methods:

  • Your financial institution’s online or telephone banking services
  • The CRA’s My Payment service at canada.ca/cra-my-payment
  • Your credit card through one of the CRA’s third-party service providers
  • PayPal through one of the CRA’s third-party service providers
  • Pre-authorized debit through your CRA online account
  • In person at your financial institution in Canada. To do so, you need to have a remittance voucher

Note
As of January 1, 2024, payments or remittances to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty, unless they cannot reasonably remit or pay the amount electronically. For more information, go to canada.ca/payments.

For more 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.

 

Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 094 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.