Glossary
NR4
NR4 slip / CRA guide T4061
An NR4 is the Canadian information slip a payer or agent files to report amounts paid or credited to a non-resident — including gross rent and the Part XIII tax withheld on it. Both the slip and the NR4 summary are due by March 31 following the calendar year.
Who it applies to: A non-resident who owns Canadian rental property (filed by their Canadian agent).
Key facts
- Filed by
- Your Canadian payer / resident agent
- Due
- March 31 (CRA guide T4061)
- Reports
- Gross rent (box 16) + tax withheld (box 17)
- Default rate
- 25% of gross rent (Part XIII)
How it works
- Your Canadian agent withholds Part XIII tax on your rent through the year and remits it to CRA.
- After year-end, the agent files an NR4 slip and summary reporting the totals — and sends you a copy.
- You use the NR4 to prepare a Section 216 return and to claim a foreign tax credit in your country of residence.
Related terms
NR6
An application by a non-resident landlord and their agent to withhold Part XIII tax on NET rent instead of 25% of gross. Must be approved before the year.
Part XIII tax
Canada's flat 25% withholding tax on certain amounts paid to non-residents, including gross rent. Remitted by the payer by the 15th of the next month.
Section 216
An election that lets a non-resident landlord be taxed on NET rental income at graduated rates instead of 25% of gross — usually producing a refund.
Frequently asked questions
Do I get an NR4 every year?
Yes. If you are a non-resident receiving Canadian rental income, an NR4 slip and summary are filed each year by March 31 for the prior calendar year — issued by your Canadian agent.
What is the NR4 deadline?
Both the NR4 slip and the NR4 summary are due by March 31 following the calendar year being reported (CRA guide T4061), regardless of whether withholding was on gross or net.
This definition is general information, not tax advice. See the full guide above and verify current rules with the CRA or IRS. ← Back to the glossary
BorderBird helps cross-border landlords track rent and prepare CRA NR4 and IRS Schedule E filings — see how it works.