Competitively priced Form NR4 — amounts paid to non-residents

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Form NR4 — who files it, when it is due, what late filing costs, and what we charge to prepare it. Canada (CRA). Competitively priced NR4 with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Offices in India, the USA, Canada and the UAE
  • Google rating 5.0 out of 5
In 60 words

Form NR4 is a withholding return or recipient slip: The slip reporting amounts paid or credited to non-residents and the Canadian tax withheld. Canadian payers — companies, funds, property managers, estates — paying rent, dividends, interest, royalties or pensions to non-residents.

Whether this is your situation

Canadian payers — companies, funds, property managers, estates — paying rent, dividends, interest, royalties or pensions to non-residents.

One question decides the rest of the file. The income and exemption codes on this slip decide whether the non-resident can claim a treaty rate or a refund, and whether their home country will give credit for the Canadian tax. A wrong code is corrected with an amended slip, not a return position.

Two of the firm’s advisers and the team in the open-plan office

Transparent, fixed pricing for NR4 amounts paid to non-residents

The NR4 fee follows the slip count and the variety behind it. A handful of recipients on one income type is quick, while rent, dividends, interest and pensions paid to non-residents in several countries means an income and exemption code to be settled for each. Amending slips already issued is separate work, priced the same way.

T106 information return — fixed-fee price

From $999

fixed, quoted before work starts

The related-party transaction return, reconciled to the corporate return and to the non-resident slips so the three tell one consistent story.
See the full fee page

Reg 105 or 102 waiver application — fixed-fee price

From $999

fixed, quoted before work starts

The waiver application prepared and filed before the payment or the assignment, with the treaty basis or the income-and-expense computation that supports it.
See the full fee page

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

What the reporting test actually looks at

Payment typeWhat determines the rate
The obligationThe slip reporting amounts paid or credited to non-residents and the Canadian tax withheld.
Who it bindsCanadian payers — companies, funds, property managers, estates — paying rent, dividends, interest, royalties or pensions to non-residents.
Jurisdiction and authorityCanada — CRA
Category of filingWithholding return or recipient slip

When it is due

Withholding is remitted on a schedule tied to the payment, and the annual return and slips are due after the year end on their own date. The remittance timetable, not the return date, is what generates most of the exposure. We work back from that date to the documents, so the pack is requested early enough to be assembled rather than reconstructed.

What late or missed filing costs

The payer is liable for tax it failed to withhold, not merely for a penalty on it. Late remittance and late or incorrect slips carry their own charges, and the recipient's ability to claim the credit depends on the slip being right. If that exposure has already accumulated, it is a disclosure question rather than a filing question, and the assessment comes first.

The arithmetic, worked through

The same point, with figures rather than adjectives.

Gross withholding against a net-basis return

A non-resident receives C$50,000 in the year. Assume withholding at 27% on the gross amount, and assume deductible costs of C$41,500 against it.

ItemAmount
Gross amount receivedC$50,000
Withheld at source (assumed 27% of gross)C$13,500
Deductible costsC$41,500
Net amount actually earnedC$8,500
Tax on the net amount (assumed graduated result)C$2,805
Difference recoverable by filingC$10,695

Filing on a net basis recovers C$10,695 of the C$13,500 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

How we prepare and file it, and what it costs

Form NR4 is quoted with the rest of the year's filings so you see one number rather than a list of add-ons. If the scope changes we come back to you before doing the work. See the US estate tax exposure for Canadians for comparable engagements.

What working with us looks like

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • Documents move through an access-controlled portal rather than email.

If a letter prompted this, bring the letter — it usually contains the answer to half the questions.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Where Canada tax forms comes into this file

People reach this page searching for Canada tax forms. It is covered here as it applies to NR4 — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

The income and exemption codes on this slip decide whether the non-resident can claim a treaty rate or a refund, and whether their home country will give credit for the Canadian tax.

The four phases of the work

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with NR4 amounts paid to non-residents

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Fixed place of business
The classic form of permanent establishment: premises, equipment or a facility at the enterprise's disposal through which business is carried on.
Lower deduction certificate
An Indian certificate authorising deduction at a reduced rate, applied for before the payment and the practical answer to a deduction computed on gross consideration.
Foreign tax credit
A credit for income tax paid to another country against the domestic tax on the same income. It is computed by category and by country and capped by the domestic tax on that income.
One-stop scheme
A centralised registration and return arrangement letting a seller account for multiple countries' tax through a single filing.
NR4 amounts paid to non-residents: Our analysis

The income and exemption codes on this slip decide whether the non-resident can claim a treaty rate or a refund, and whether their home country will give credit for the Canadian tax.

The engagement terms hold no matter what the analysis finds — fee and scope agreed in writing up front, a named reviewer on the output, your approval before the finished work is filed.

The published fees closest to NR4 amounts paid to non-residents

What slows a slip run more often than volume is the recipient file: missing addresses, no foreign identification number, or payments recorded gross with no note of what was withheld. Where those have to be reconstructed from the ledger before anything can be coded, we say so in the quote rather than discovering it later.

T106 information return

$999fixed, before work starts

Covers: The related-party transaction return, reconciled to the corporate return and to the non-resident slips so the three tell one consistent story.

What makes it bigger: Inconsistency between the three filings. Where the return, the slips and the schedules disagree, resolving the difference is the engagement rather than the filing.

See this fee page

Reg 105 or 102 waiver application

$999fixed, before work starts

Covers: The waiver application prepared and filed before the payment or the assignment, with the treaty basis or the income-and-expense computation that supports it.

What makes it bigger: Lead time. Applied for early the waiver removes the withholding; applied for late it does nothing for the payment that has already been made.

See this fee page

T1134 foreign affiliate reporting

$999fixed, before work starts

Covers: The foreign affiliate return with a full set of schedules per affiliate, restated onto the basis the return requires rather than the basis the local accounts use.

What makes it bigger: The number of affiliates and the tiers between them. Work scales with entity count, not with revenue, and lower-tier affiliates each need their own reporting.

See this fee page

What working with us on NR4 amounts paid to non-residents looks like

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

The team at work in the open-plan office

How the engagement runs, phase by phase

Step 1

Initial call

We start with the chronology: dates, countries, and what has already been filed

Step 2

Scope and fee

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and payment

Nothing is filed until you have read it

The team reviewing a file together at a desk

How the work runs — quote first, then the work

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Browse sideways: the pages below answer the neighbouring questions.

Core services for this situation

Indian TP documentation & Form 3CEB Its own page: Indian tp documentation & form 3ceb — mechanism, deadlines and published fees.
US s.482 documentation Everything on US s.482 documentation, at the same depth as this page.
US 30 percent withholding and treaty rates US 30 percent withholding treaty rates — the guide, the FAQ and the fixed fee.
Canadian with an offshore account The full guide to Canadian with an offshore account, with the fee fixed before any work starts.
Delinquent FBAR submission Its own page: delinquent FBAR submission — mechanism, deadlines and published fees.
Form RC268 — US plan contributions (cross-border) Everything on rc268 US plan contributions cross-border, at the same depth as this page.
Foreign-owned US company — filings Foreign-owned US company filings — the guide, the FAQ and the fixed fee.
Step-up in cost base on arrival The full guide to step-up in cost base on arrival, with the fee fixed before any work starts.
Non-resident with Canadian dividends or interest Its own page: non-resident Canadian dividends interest — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Day traders — what you owe in each country Its own page: day traders what you owe in each country — mechanism, deadlines and published fees.
Tax for professors & lecturers Everything on professors & lecturers tax, at the same depth as this page.
Nurses working abroad — relief you're probably missing Nurses working abroad relief you're probably missing — the guide, the FAQ and the fixed fee.
Transport & logistics cross-border tax The full guide to transport & logistics cross border tax, with the fee fixed before any work starts.
Construction & contracting cross-border tax Its own page: construction & contracting cross border tax — mechanism, deadlines and published fees.
Tax for postdocs & researchers Everything on postdocs & researchers tax, at the same depth as this page.
Tax for team-sport athletes Team-sport athletes tax — the guide, the FAQ and the fixed fee.
Architecture practices cross-border tax The full guide to architecture practices cross border tax, with the fee fixed before any work starts.
Crypto traders — what we charge Its own page: crypto traders what we charge — mechanism, deadlines and published fees.

The corridors we work every week

Russia tax for expats — country guide Its own page: Russia tax for expats — mechanism, deadlines and published fees.
India–UAE tax corridor Everything on India UAE tax, at the same depth as this page.
Malta tax for expats — country guide Malta tax for expats — the guide, the FAQ and the fixed fee.
Luxembourg tax for expats — country guide The full guide to Luxembourg tax for expats, with the fee fixed before any work starts.
Lebanon tax for expats — country guide Its own page: lebanon tax for expats — mechanism, deadlines and published fees.
Tunisia tax for expats — country guide Everything on tunisia tax for expats, at the same depth as this page.
Thailand tax for expats — country guide Thailand tax for expats — the guide, the FAQ and the fixed fee.
Canada–Hong Kong tax corridor The full guide to Canada Hong Kong tax, with the fee fixed before any work starts.
US–Mexico tax corridor Its own page: US Mexico tax — mechanism, deadlines and published fees.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 2

A Foreign Property Form Filed Late, With Penalties Running Daily

The foreign asset return carries a penalty that accrues per day rather than per return, so the exposure grows quietly. Relief is discretionary and it is granted on the reasons given, which means the request is the work rather than the form.

Read how this one runs
Case study 3

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 4

A TFSA That Costs More Than It Saves

Canadian tax-free accounts are not tax-free to a US person, and some of them carry a reporting form of their own. The file is a review of what is held, what each account triggers on the US side, and whether the account is worth keeping once the reporting is priced in.

Read how this one runs
Case study 5

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 6

Paid for Work Done in Canada While Living Elsewhere

Employment carried out in Canada is taxable here even where the employer and the bank account are not. The engagement establishes how many of the days were worked in Canada, applies the treaty employment article, and deals with the withholding the payer has already taken.

Read how this one runs
Case study 7

One Salary, Two Countries Claiming It

A US citizen resident in Canada, taxed in full on both sides because each return was prepared without the other in view. Deciding which country has the first right to the income, then claiming relief on the second return in the right order, is what stops the same dollar being taxed twice.

Read how this one runs
Case study 8

Leaving Canada — the Bill You Get for Assets You Still Own

Emigrating triggers a deemed disposition of most holdings, which produces tax on gains never realised in cash. The file values the property, identifies what is excluded, and looks at whether security can be posted rather than the tax paid outright.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.

Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form NR4 — questions we are asked

Do I file Form NR4 even if no tax is owed?

Withholding return or recipient slip obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Canadian payers — companies, funds, property managers, estates — paying rent, dividends, interest, royalties or pensions to non-residents.

What happens if I have missed Form NR4 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form NR4 the same as the other reports I already file?

No. The slip reporting amounts paid or credited to non-residents and the Canadian tax withheld. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is Part XIII withholding?

Canada's flat withholding on certain payments to non-residents — dividends, interest to related parties, rents, royalties, pension and annuity payments, management fees. The payer withholds and remits, and is liable if they do not, which is why they insist on documentation. A treaty can reduce the rate, but only where the recipient has given the payer the declaration establishing entitlement before payment. Where too much was withheld, a refund claim is the route, with its own time limit. See Part XIII withholding review.

Do I have to declare my dual citizenship?

A tax return does not generally ask you to declare which passports you hold; it asks about residence, and in the US case it applies to citizens by definition. What does ask is your bank. Account-opening self-certification under FATCA and the Common Reporting Standard asks which countries you are a tax resident or citizen of, and the answer is reported onward to the tax authority. So the practical answer is that the information arrives either way. See FATCA reporting.

How does a non-resident file a tax return?

On the non-resident form for that country, reporting only the income that country may tax. In the US that is the 1040-NR; in Canada it is a T1 restricted to Canadian-source amounts, plus the elective returns under sections 216 and 217 where withholding on rent or pension income exceeded the real tax. The commonest error is filing the resident form by default and reporting worldwide income to a country with no right to it. See Form 1040-NR.

Tax terms explained

Cost contribution arrangementForced heirshipLRSBEPSSojourner ruleEngagement letterForm 10FPublished feeBusiness purpose testEconomic employerStock option benefitCustoms valuationBackup withholdingTCS Browse the full A–Z glossary

Forms and situations related to Form NR4

Related in this section

All Canadian (CRA) formsForm T1255 — principal residence (deceased)Form T2 Schedule 25 — foreign affiliatesGST/HST registration — for non-residents, indirect taxForm T2062C — section 116 notificationForm T1145 / T1146 — transfer pricing agreementsForm T2062 — section 116 clearance certificate

Also relevant

Reporting a foreign trust (3520 / 3520-A)US 30 percent withholding and treaty ratesForeign seller: capital gains and the clearance certificateGraduated rate estatesRNOR status — the two-year windowEmployment income — the treaty article

Answered questions

Who files Form NR4?What is the late filing penalty for Form NR4?
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Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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