RentLedgerNR4
Statement of Amounts Paid or Credited to Non-Residents of Canada
⚠️ 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.
Last day of February following the calendar year
Non-residents of Canada receiving rental income from Canadian property; agents and property managers acting on behalf of non-residents
What is NR4?
The NR4 slip is issued by Canadian payers to non-residents who received Canadian-source income, including rental income from Canadian property. The payer (property manager or tenant) must withhold Part XIII tax (typically 25%) and remit to CRA, then issue an NR4 slip.
Who Needs to File NR4?
Non-residents of Canada receiving rental income from Canadian property; agents and property managers acting on behalf of non-residents
Filing Deadline
Last day of February following the calendar year
Related Forms
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