Canada recently published an updated version of the Statement of Amounts Paid or Credited to Non-Residents of Canada (Form NR4). Form NR4 must be filed by payers who are responsible for withholding and remitting tax under Part XIII withholding for non-resident income earners.
While the form and codes remain largely the same from the previous version of Form NR4, a short disclaimer about the use and distribution of information reported on this form was added to page 2 of the form.
To review this form in full, please click here.
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