CRA Forms

Non-Resident Canadians Forms

Updated: January 11, 2016

NR5

Application for a Reduction in Withholding Taxes. An NR5 is periodically and automatically sent out by CRA to non-residents. This form can be submitted to CRA if your income is low enough to allow a reduction in the non-resident withholding taxes. When CRA receives the NR5 from you, they evaluate the income information you provided and determine if your tax rate should be lower than 15% (which is the non-resident withholding tax rate for Mexico as allowed by the tax treaty).

If your tax rate, based on the information submitted, should be lower than 15%, CRA will notify your financial institutions to lower the amount of taxes that they withhold.

However, by filing the NR5 you are obliged to file non-resident tax returns with CRA each year for the following 5 years. If you are willing to commit to filing those returns, another option is to simply allow your institutions to take the 15% and file a tax return each year to get the refund.  This achieves the same financial result...you get your money back and don't have to file the NR5.

If you elect to file the NR5, as of January 2011, you only have to file one NR5 every 5 taxation years.

For a copy of an NR5 Form, go the the CRA website.

NR7-R

Refund of Overpayment of Withholding Taxes. This form is used in the event your financial institution, pension company or other institution keeps more than 15% withholding taxes.  If you filed a tax return for the years involved, you would have already received an adjustment and this form does not have to be filed.

However, if you have not filed a non-resident tax return (called a Section 217 return), then use this form. You have 2 years to file. After that, no refund. You must be entitled to a minimum refund of $350 (effective January 2016).

Note that your financial institution or pension provider may be withholding too much tax because you may not have filed an NR301E. If that is the case, file an NR301E (see below) along with your NR7-R.

For a copy of the NR7-R ....Refund of Overpayment form... go to the CRA website.

Non-Resident Tax Recovery

If you have not filed a non-resident tax return and have overpaid or had too much withheld at source (more than 15%), then you may need to file a non-resident Income Tax Return.  For more information, go to our Non Resident Tax Recovery page.

NR301

Declaration of Eligibility under a Tax Treaty (reduced withholding taxes - 15%). In 2012, CRA (Revenue Canada to us older folks) began advising Canadian financial institutions to take 25% withholding tax on RRIF, LIF, pension and similar payments to Canadian Non-Residents living in Mexico, instead of the lower 15% as allowed by the tax treaty between Mexico and Canada. The solution is to file a Declaration of Eligibility (form NR301) for the lower 15% rate. The NR301 must be filed with your financial institution, not with CRA directly. You should also know that the NR301 needs to be filed every three (3) years…so don’t forget to set up a system whereby you file the form on time, every time. For more discussion of this issue see Non-Resident Taxation.

 

For a copy of the NR301 form, go to the CRA website.

NR73

An NR73 is the questionnaire that the government uses to determine your residency status. Far too many Canadians fill this out incorrectly when attempting to gain non-residency status. You may wish to have someone review the form before you submit it.  If you are having difficulty or would like assistance, we can connect you to a Canadian financial advisor who specializes in non-residency.

For a copy of the NR73, go to the CRA website.

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