Guide
The NR4 Slip Explained
What the NR4 reports, who issues it, when it’s due, and how it fits into your non-resident rental tax filings.
What Is an NR4 Slip?
The NR4 is a CRA information slip (part of the NR4 information return) that reports the gross rental income paid or credited to a non-resident during the calendar year, along with the amount of non-resident (Part XIII) tax withheld and remitted. Think of it as the non-resident version of a T4 slip.
If you are a non-resident landlord, you don’t prepare the NR4 yourself — your Canadian agent, property manager, or the payer who withheld the tax prepares it and gives you a copy. You then use that copy to complete your Section 216 return.
What the NR4 Reports
- Gross rental income paid or credited to you during the year
- The amount of non-resident tax withheld and remitted to the CRA
- The applicable income code and country of residence
- The payer or agent who withheld and remitted the tax
Key Deadline: March 31
Filed and issued by March 31
The NR4 information return must be filed with the CRA, and a copy provided to the non-resident, by March 31 of the year following the year the rental income was paid or credited. For 2026 rental income, the NR4 is due by March 31, 2027.
How the NR4 Connects to Your Other Filings
NR6 (start of year)
Reduces withholding to net income for the year ahead.
Monthly remittances (during year)
Tax withheld and remitted to the CRA each month.
NR4 slip (by March 31)
Summarizes the year’s income and tax withheld.
Section 216 return (by June 30)
Uses the NR4 figures to reconcile and claim any refund.
Don’t lose your NR4
You need the NR4 figures to file your Section 216 return and, if you file taxes in your home country, to claim a foreign tax credit. Keep every NR4 with your records.
References: CRA Guide T4061 (NR4 — Non-Resident Tax Withholding, Remitting, and Reporting) and Part XIII of the Income Tax Act. Last reviewed: July 2026.
NR4 Slip FAQ
What is an NR4 slip?▼
The NR4 is a CRA information slip that reports the gross rental income paid or credited to a non-resident during the year and the amount of non-resident tax withheld. It is the non-resident equivalent of a T4 slip and is used to complete your Section 216 return.
When is the NR4 slip due?▼
The NR4 information return and slips must be filed with the CRA and provided to the non-resident by March 31 of the year following the calendar year in which the rental income was paid or credited.
Who prepares the NR4 slip?▼
The Canadian agent, property manager, or payer who withheld and remitted the non-resident tax is responsible for preparing and filing the NR4 slip and issuing a copy to the non-resident landlord.
What is the difference between NR4 and NR6?▼
The NR6 is filed at the start of the year to reduce withholding to net income. The NR4 is issued after year-end to report the actual income paid and tax withheld. You use the NR4 to prepare your Section 216 return.
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