Important reminder if you filed Form NR5

Form NR5 lets us reduce the amount of non-resident tax taken off your Canadian income.

Since January 2011, you usually only need to file one Form NR5 every five tax years.

For more details, see Form NR5 - 5-year Administrative Policy.

What you agreed to when you filed Form NR5

When you signed and sent your Form NR5, you agreed to:

• File an income tax return under section 217 of the Income Tax Act for the tax year.
• File the return no later than June 30 of the next year if we approved your application.

This applies to each year covered by your approved NR5 period.

If you do not file your section 217 return

If you do not file your section 217 return by the due date:

• You will owe the full amount of tax.
• We will subtract only the tax already withheld by your Canadian payer(s).

Because of this, it is important to file your return on or before the due date.

Tax treaty exemptions

Some Canadian pension income may exempt from non-resident withholding tax.

This depends on whether Canada has a tax treaty your country of residence.

To learn more:

• Visit the Department of Finance - tax treaties page or,
• contact our office.

Forms and guides

You can find the forms and guides you need to file a section 217 return here:

• T4145 - Electing Under Section 217 of the Income Tax Act
• International and non-resident forms

Get help with your section 217 return

Call the Individuals and non-resident trusts line at:

• 1-800-959-8281 (Canada or the United States)
• 613-940-8495 (outside Canada and the United States - we accept collect calls)

Get help with Form NR5

For questions about Form NR5 and non-resident withholding tax, call the Part XIII tax and non-resident withholding accounts line:

• 1-855-284-5946 (Canada or the United States)
• 613-940-8499 (outside Canada and the United States - We accept collect calls.)