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NR4 Deadline & Penalty Calculator

The NR4 information return is due March 31 each year, and Part XIII tax must be remitted by the 15th of the month after the rent is paid. This free calculator counts down to the next deadline and estimates two penalties: filing the NR4 late (Income Tax Act s.162(7.01)) and remitting the withholding late (10% / 20%).

⚠️ Important Disclaimer

This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.

Next NR4 deadline

The NR4 information return is due March 31 following the calendar year.

Late-filing penalty (filing the NR4 return after March 31)

Income Tax Act s.162(7.01): the greater of $100 and ($/day × days late), with days capped at 100.

Most non-resident landlords file 1
Calendar days past March 31 (counts up to 100)
1–50 slips · $10/day
Days counted: 0
Estimated late-filing penalty
$0

Late-remittance penalty (Part XIII tax withheld but not sent on time)

10% of the amount for a first failure in the calendar year; 20% for a second or later failure made knowingly or through gross negligence. Interest applies on top.

The withholding that was late or missed
Most cases are a first failure (10%)
Rate applied: 10% (plus interest, not shown)
Estimated remittance penalty
$0
Estimates only. The late-filing figure is the statutory penalty under ITA s.162(7.01); CRA may apply a reduced amount for small filers under its administrative policy, and interest accrues separately. There is also a 10% penalty for failing to withhold Part XIII tax in the first place. Verify your situation with the CRA (guide T4061) or a cross-border tax professional.
Never miss a remittance — track Part XIII automatically →

How the NR4 penalties work

A non-resident landlord's Canadian agent has two separate obligations, each with its own penalty: remitting the Part XIII tax through the year, and filing the NR4 information return after year-end. Missing either is penalized independently — you can remit on time but still be penalized for a late NR4, and vice-versa.

Late-filing penalty (Income Tax Act s.162(7.01))

The penalty for filing the NR4 return after March 31 is the greater of $100 and a per-day amount, where the daily rate depends on how many slips you filed late and the day count is capped at 100 days:

  • 1–50 slips: $10/day (maximum $1,000)
  • 51–500 slips: $15/day (maximum $1,500)
  • 501–2,500 slips: $25/day (maximum $2,500)
  • 2,501–10,000 slips: $50/day (maximum $5,000)
  • More than 10,000 slips: $75/day (maximum $7,500)

Most non-resident landlords file a single NR4 slip, so the practical exposure is the $100 minimum (the CRA also applies an administrative policy that can reduce the penalty for small filers). The graduated tiers matter mainly for property managers filing for many non-resident owners at once.

Late-remittance penalty (Part XIII)

Part XIII tax withheld from rent must be remitted to the CRA by the 15th of the following month. If it is late, the penalty is 10% of the amount for a first failure in the calendar year, rising to 20% for a second or later failure made knowingly or through gross negligence — plus interest. Separately, failing to withhold the tax at all carries its own 10% penalty, and the agent remains liable for the tax.

The reliable way to avoid all of this is to track each rent payment against the 15th-of-month rule and file the NR4 on time. See the NR4 Filing Checklist for the full year-round sequence, and the CRA Part XIII Remittance Calculatorto size each month's remittance.

FAQ

When is the NR4 information return due?
The NR4 slip and the NR4 Summary are due by March 31 following the calendar year being reported (CRA guide T4061). For example, the NR4 for the 2025 tax year was due March 31, 2026. This deadline is separate from any personal-tax deadline.
What is the penalty for filing an NR4 late?
Under Income Tax Act s.162(7.01), the late-filing penalty is the greater of $100 and a per-day amount based on the number of slips: $10/day for 1–50 slips (max $1,000), $15/day for 51–500 ($1,500), $25/day for 501–2,500 ($2,500), $50/day for 2,501–10,000 ($5,000), and $75/day for more than 10,000 ($7,500). The day count is capped at 100 days. A non-resident landlord filing one slip a few weeks late typically faces the $100 minimum.
What is the penalty for remitting Part XIII tax late?
For a first failure in a calendar year, the penalty is 10% of the amount you withheld but did not remit on time. A second or later failure in the same year can be 20% if it was made knowingly or through gross negligence. Interest accrues on top of the penalty.
Is there a penalty for not withholding Part XIII tax at all?
Yes. If you (or your agent) fail to deduct the required 25% Part XIII tax, the CRA can assess a penalty of 10% of the amount that should have been withheld — and you remain liable for the tax itself plus interest. This is why appointing a Canadian resident agent matters.
Can the CRA reduce or waive these penalties?
The CRA applies an administrative policy that can reduce the statutory late-filing penalty for small filers, and you can request relief from penalties and interest under the taxpayer-relief provisions in limited circumstances (e.g., serious illness, CRA error). This calculator shows the statutory amounts; your assessed penalty may be lower.

Related

NR4 Filing Checklist (2026) →
CRA Part XIII Remittance Calculator →
Section 216 Calculator →
NR4 Form: Complete Guide →
For non-resident landlords →
NR4 — glossary definition →