Budget-friendly Form NR5 — reduced Part XIII withholding

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Form NR5 — who files it, when it is due, what late filing costs, and what we charge to prepare it. Canada (CRA). Budget-friendly NR5 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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  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

First we read your documents, then you get the price in writing, and only then does the work begin.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
In 60 words

Form NR5 is a certificate or waiver: The application to reduce withholding on Canadian periodic payments to a non-resident, based on the tax they will actually owe. Non-residents receiving Canadian pension or annuity income who expect an elective return to produce a refund every year.

Does this bind you?

Non-residents receiving Canadian pension or annuity income who expect an elective return to produce a refund every year.

Everything else on this page follows from this. Approved, it stops the annual over-withholding at source and covers a multi-year period, with an undertaking to keep filing the elective return. It is the difference between recovering money and never lending it.

The team reviewing a file together at a desk

Nr5 reduced part xiii withholding — priced before we start

An NR5 is priced on the projection behind it rather than the application itself. Every Canadian pension, annuity and periodic payment has to be estimated for the period the approval covers, with the deductions that reduce the tax. One payer and one pension is a short file; several payers, or income that moves year to year, is longer.

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

Section 217 pension return — fixed-fee price

From $349

fixed, quoted before work starts

The elective return on Canadian pension and benefit income, modelled first to confirm it improves the position, and the advance application that reduces withholding for future years.
See the full fee page

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What the reporting test actually looks at

What the application establishesLead-time constraint
The obligationThe application to reduce withholding on Canadian periodic payments to a non-resident, based on the tax they will actually owe.
Who it bindsNon-residents receiving Canadian pension or annuity income who expect an elective return to produce a refund every year.
Jurisdiction and authorityCanada — CRA
Category of filingCertificate or waiver — obtained before the money moves

When it is due

This is a before, not an after: the certificate or waiver has to be in hand before the payment, the closing or the remittance. Applied for afterwards, it usually cannot fix the withholding that has already happened — that becomes a refund claim instead. We diarise it from your own year end rather than from a generic calendar, because the two rarely coincide in a cross-border group.

What late or missed filing costs

There is often no penalty for not applying. The cost is cash: withholding computed on a gross amount rather than a net one, held by a tax authority for a year or more until a return recovers it. On a property sale or a large fee that difference is the whole point of the exercise. Where years are already missed, the route chosen for the earliest year affects the relief available for the rest — so the sequence is decided before anything is filed.

A worked example

This is what the rule produces when you put figures through it.

Gross withholding against a net-basis return

A non-resident receives C$35,000 in the year. Assume withholding at 25% on the gross amount, and assume deductible costs of C$19,950 against it.

ItemAmount
Gross amount receivedC$35,000
Withheld at source (assumed 25% of gross)C$8,750
Deductible costsC$19,950
Net amount actually earnedC$15,050
Tax on the net amount (assumed graduated result)C$3,311
Difference recoverable by filingC$5,439

Filing on a net basis recovers C$5,439 of the C$8,750 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

Form NR5 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 Canadian with foreign inheritance for comparable engagements.

What working with us looks like

  1. 1Confirm the applicable route and the lead time before the transaction date
  2. 2Prepare the computation the authority needs to reduce the amount
  3. 3File the application and follow it through to issue
  4. 4Hand the certificate to the payer or closing agent before funds move
  • Nothing is filed until you have read it.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

Bring last year's returns and we will tell you what is missing.

Reviewed 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.

Canada tax forms — what this page covers

Most readers of this page are looking for Canada tax forms. What follows sets out how it works for NR5: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

Approved, it stops the annual over-withholding at source and covers a multi-year period, with an undertaking to keep filing the elective return.

The four phases of the work

  1. Start with a conversation about the facts

    Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.

  2. Scope and price, both written down

    You get the scope and the fixed fee together, so there is no question later about what was included.

  3. Prepared by one team, reviewed by a named practitioner

    The same people see both sides of the file, and the reviewer signs their name to it.

  4. Filed, then followed through

    Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

What you are actually buying with nr5 reduced part xiii withholding

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

Four terms worth pinning down

OIDAR
India's regime for online information and database access services, taxing a foreign supplier on sales to Indian consumers.
Effectively connected income
US-source income connected with a US trade or business, taxed on a net basis at graduated rates on a return rather than by flat gross withholding.
FBAR
The report of foreign bank and financial accounts filed with the US financial-crimes bureau. It is tested on the aggregate of all foreign accounts at their highest point in the year.
Reverse charge
A mechanism shifting the obligation to account for tax from the foreign supplier to the local business customer.
nr5 reduced part xiii withholding: Our analysis

Approved, it stops the annual over-withholding at source and covers a multi-year period, with an undertaking to keep filing the elective return.

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 nr5 reduced part xiii withholding

Approval carries an undertaking to keep filing the elective Canadian return, and that annual return is work of its own with a fee of its own. Say at the outset whether you want the reduced withholding application alone or the years that follow it, and the written quote will cover only what you have chosen.

Section 217 pension return

$349fixed, before work starts

Covers: The elective return on Canadian pension and benefit income, modelled first to confirm it improves the position, and the advance application that reduces withholding for future years.

What makes it bigger: Multiple income streams. The election applies to all eligible income for the year, so each stream has to be modelled together rather than separately.

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

Cross-border payroll setup

$999fixed, before work starts

Covers: Registrations, source deductions and reporting in the country of work, plus the social security certificate and the day-count discipline that supports the position.

What makes it bigger: The number of jurisdictions and whether any is sub-national. A single federal registration is quick; several states or provinces each bring their own filings.

See this fee page

Why clients bring nr5 reduced part xiii withholding to us

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

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.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

The team at work in the open-plan office

From first call to filed return

Step 1

The opening call

We establish what happened and when, because every position here is anchored to a date

Step 2

Scope in writing

A written scope and a fixed price, so you know the cost before committing

Step 3

Prepared and checked

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Filed, then supported

You see the result, approve it, and we file it

Two of the firm’s advisers at a desk in the Delhi office

From first document to filed return

  • Step 1: Send what you already have – Slips, statements, prior returns — in any order. We list what is still needed after reading them.
  • Step 2: A fee agreed in writing – Quoted from those documents, before the work starts, and it does not move once you accept it.
  • Step 3: Each side drafted against the other – The returns are built together rather than in sequence, so relief is claimed once and in the right country.
  • Step 4: You approve before it is filed – The finished return comes to you first. Nothing is submitted on your behalf unseen.

Quoted up front, in writing.

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

More of the same work, from other angles

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

Non-resident receiving a Canadian pension Everything on non-resident receiving Canadian pension, at the same depth as this page.
Surplus & FAPI computations Surplus & fapi computations — the guide, the FAQ and the fixed fee.
Form T2209 — federal foreign tax credit The full guide to T2209 federal foreign tax credit, with the fee fixed before any work starts.
Form 8621 — PFIC Its own page: form 8621 PFIC — mechanism, deadlines and published fees.
Delinquent FBAR submission Everything on delinquent FBAR submission, at the same depth as this page.
Family business succession across borders Family business succession across borders — the guide, the FAQ and the fixed fee.
Form 3CEB — TP accountant's report (India) The full guide to form 3ceb India, with the fee fixed before any work starts.
Am I an NRI? — the 182 / 60+365 day tests Its own page: am I an NRI? — the 182 / 60+365 day tests — mechanism, deadlines and published fees.
MAT and AMT for foreign-owned companies Everything on mat and amt for foreign-owned companies, at the same depth as this page.

Who we help

Advisors & referral partners cross-border tax Everything on advisors & referral partners cross border tax, at the same depth as this page.
Franchise owners — your filing calendar Franchise owners your filing calendar — the guide, the FAQ and the fixed fee.
Day traders — what we charge The full guide to day traders what we charge, with the fee fixed before any work starts.
Family holding companies cross-border tax Its own page: family holding companies cross border tax — mechanism, deadlines and published fees.
Non-resident landlords — what you owe in each country Everything on non-resident landlords what you owe in each country, at the same depth as this page.
Non-resident landlords — relief you're probably missing Non-resident landlords relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for adult-platform creators The full guide to adult-platform creators tax, with the fee fixed before any work starts.
Tax for actors & film crew Its own page: actors & film crew tax — mechanism, deadlines and published fees.
Law firms cross-border tax Everything on law firms cross border tax, at the same depth as this page.

Where our clients live and work

US–United Kingdom tax corridor Everything on US United Kingdom tax, at the same depth as this page.
Brazil tax for expats — country guide Brazil tax for expats — the guide, the FAQ and the fixed fee.
Uzbekistan tax for expats — country guide The full guide to uzbekistan tax for expats, with the fee fixed before any work starts.
Oman tax for expats — country guide Its own page: Oman tax for expats — mechanism, deadlines and published fees.
Malta tax for expats — country guide Everything on Malta tax for expats, at the same depth as this page.
Switzerland tax for expats — country guide Switzerland tax for expats — the guide, the FAQ and the fixed fee.
Saudi Arabia tax for expats — country guide The full guide to Saudi Arabia tax for expats, with the fee fixed before any work starts.
Italy tax for expats — country guide Its own page: Italy tax for expats — mechanism, deadlines and published fees.
Portugal tax for expats — country guide Everything on Portugal tax for expats, at the same depth as this page.

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

What these engagements turn on

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 US LLC Owned From Canada

The two countries classify the vehicle differently, so relief that ought to apply frequently does not and the same profit can be taxed in both hands. The engagement examines whether the structure can be changed and what the change itself costs.

Read how this one runs
Case study 3

A Trust Abroad With a Canadian Connection

Contributions or beneficiaries in Canada can bring a foreign trust inside the Canadian net entirely. The analysis is who contributed what and when, because the answer decides whether the trust files here at all.

Read how this one runs
Case study 4

Documentation Requested, and the Deadline Is Not Extendable

Contemporaneous documentation has to exist by the filing deadline, not be assembled when it is asked for, and the penalty protection turns on that timing. The engagement produces the analysis for the year in question and puts a repeatable process behind the next one.

Read how this one runs
Case study 5

A Foreign Subsidiary That Nobody Had Been Reporting

Owning a company abroad triggers an information return separate from the corporate return, with its own penalty. The work is the surplus and income computations behind it, which also determine how a future dividend is taxed on the way home.

Read how this one runs
Case study 6

An Estate Using Its Graduated Rates in Time

The favourable rate treatment an estate can access is time-limited and conditional, and it is lost by administration rather than by decision. The file identifies the window and the filings that keep it open.

Read how this one runs
Case study 7

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 8

A Country-by-Country Report and Who Files It

The obligation sits with the group and the filing can fall on a surrogate where the parent's jurisdiction does not exchange. Establishing who files where comes before preparing anything.

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 NR5 — questions we are asked

Do I file Form NR5 even if no tax is owed?

Certificate or waiver obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Non-residents receiving Canadian pension or annuity income who expect an elective return to produce a refund every year.

What happens if I have missed Form NR5 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 NR5 the same as the other reports I already file?

No. The application to reduce withholding on Canadian periodic payments to a non-resident, based on the tax they will actually owe. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Which kind of investor income is most exposed to double taxation?

Dividends from a foreign corporation. They have already borne corporate tax, the source country withholds on payment, and your residence country taxes the receipt — three layers, only two of which a credit can reach. Interest and royalties carry the same source withholding without the corporate layer. This is why the withholding article and the paperwork that reduces it matter more for portfolio income than for salary. See dividends, interest and royalties articles.

Branch or subsidiary — which should we use to expand?

A branch keeps one taxpayer: results consolidate at home, losses are usable sooner, and the exposure is that the branch is a permanent establishment whose profit the host country taxes, sometimes with a branch tax on repatriation. A subsidiary is a separate taxpayer with limited liability and local rates, at the cost of withholding on dividends home and transfer pricing on everything between them. The deciding facts are usually expected losses, liability and exit plans. See branch against subsidiary.

How do I get back tax withheld in another country?

By the route that country provides, and it is rarely automatic. Where an elective return is available — on rent or pension income, for instance — filing it recomputes the tax on net income and refunds the difference. Where it is not, you file a refund claim with the withholding authority, supported by evidence of your residence and entitlement to the treaty rate. Both take time, which is why fixing the rate before payment is worth more. See withholding refund and recovery.

Tax terms explained

Hybrid surplusQualified domestic minimum top-up taxPermanent establishmentForm 15CBControlled foreign affiliatePreparatory or auxiliaryProfit attributionWash saleEconomic double taxationPhysical presence testRegulation 105Second opinionRNORForm 8858 Browse the full A–Z glossary

Forms and situations related to Form NR5

Nearby pages

All Canadian (CRA) formsForm T2062A — depreciable / resource propertySection 85 — rollover on incorporationForm T106 — non-arm's-length transactionsForm T1213 — request to reduce tax at sourceForm T3 non-resident beneficiary — reportingForm T2 Schedule 29 — payments to non-residents

Related work

Dividends, interest and royalties — the treaty articlesTreaty relief for students & researchersSection 195 — TDS under a DTAA on Indian paymentsForeign beneficiary of a Canadian trustTreaty relief on RRSP / 401(k) / IRAWithholding refund & recovery claims

Answered questions

Who files Form NR5?What is the late filing penalty for Form NR5?
Fixed fee agreed before we start

Let us take Form NR5 off your desk

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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  • Fixed fees agreed before work starts
  • 24-hour helpline, +1 (416) 619-0068

Our practitioners are alumni of leading accounting and tax institutions

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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