Canada Releases Form NR4 and Instructions for Tax Year 2018

October 5, 2018 Paul Ogawa

The Canada Revenue Agency recently released the TY 2018 version of Form NR-4, Statement of Amounts Paid or Credited to Non-Residents of Canada. This form is filed by Canadian payers and withholding agents who make payments to non-residents of Canada for income such as interest, dividends, rents, royalties, pensions, and acting services in a film or video production.

There are a few minor updates to the TY 2018 version of the form, which are as follows:

  • Income Code 46 was changed from “Taxable CPP Benefits” to “CPP Benefits” in TY 2018.
    • The code description does not change the requirements for this particular code, per the instructions for Form NR-4.
  • Income Code 49 was changed from “Taxable Quebec Pension Plan Benefits” to “Quebec Pension Plan Benefits”.
    • Similar to Income Code 46, this does not change the associated requirements for this particular code.
  • A small edit was made to the language below the income codes on p. 2:
    • “…the payment of debts owed to the Crown” was replaced with “…collection activities”.

The instructions for this form were also updated, and included updates and additional information from the previous version.

  • As of May 14, 2018, non-resident account owners must use Form NR95 to either grant or cancel authorization of a representative for non-resident accounts. This is covered in detail on page 6 of the publication.
    • Previously a letter indicating approval or cancellation was sufficient, but that is no longer the case.

To review the Form NR4, please click here. To review the NR-4 Publication, please click here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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