Form NR5 "Application by a Non-resident of Canada When Completed for a Reduction in the Amount of Non-resident Tax Required to Be Withheld - Large Print" - Canada

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Download Form NR5 "Application by a Non-resident of Canada When Completed for a Reduction in the Amount of Non-resident Tax Required to Be Withheld - Large Print" - Canada

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NR5 E (12-2018)
Protected B – when completed
Application by a non-resident of Canada when completed for
a reduction in the amount of non-resident tax required to be
withheld for tax year
NOTE: In this form, the text inserted between square brackets
represents the regular print information.
Section 1 – Information and terms of agreement
Use this form if you are a non-resident receiving qualifying Canadian
income and would like to apply for a reduced tax rate on this income.
You are only required to file one Form NR5 every five years and your
reduction will be valid for the five year period.
As a non-resident, it may be beneficial for you to elect under section
217 of the Canadian Income Tax Act to pay tax at the same rate as
residents of Canada on your Canadian-source pensions or other
benefits described in Section 2 on page 3 [below]. If you wish to elect
under section 217, we will use the information you give on this
applicationto determine if the election may benefit you. If we process
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NR5 – 1
NR5 E (12-2018)
Protected B – when completed
Application by a non-resident of Canada when completed for
a reduction in the amount of non-resident tax required to be
withheld for tax year
NOTE: In this form, the text inserted between square brackets
represents the regular print information.
Section 1 – Information and terms of agreement
Use this form if you are a non-resident receiving qualifying Canadian
income and would like to apply for a reduced tax rate on this income.
You are only required to file one Form NR5 every five years and your
reduction will be valid for the five year period.
As a non-resident, it may be beneficial for you to elect under section
217 of the Canadian Income Tax Act to pay tax at the same rate as
residents of Canada on your Canadian-source pensions or other
benefits described in Section 2 on page 3 [below]. If you wish to elect
under section 217, we will use the information you give on this
applicationto determine if the election may benefit you. If we process
continue on next page
è
NR5 – 1
your application and it indicates that an election under section 217
may be beneficial, we will authorize your Canadian payer(s) to reduce
the amount of non-resident tax withheld from your benefits.
If we approve this application, you will have to file a Canadian income
tax return within six months of the end of every taxation year covered
under the five year approval period to benefit from the election under
section 217. If you do not file your return within that time, you will have
to pay the full amount of tax that your payer(s) should have withheld.
We cannot process a return if it is filed la te.
If you are a resident of Algeria, Azerbaïjan, Brazil, Croatia, Cyprus,
Ecuador, Greece, Ireland, Italy, the Philippines, Portugal, Romania,
Senegal, Slovenia or Turkey and are applying only to receive a treaty
exemption on qualifying income, you must complete all sections of
this form and report all your Canadian-source benefits. Although you
are not electing under section 217 and need not to file a Ca nadian
income tax return, we also require information on your net world
income. We will apply the treaty exemption on qualifying income.
Send the completed application to the Non-Resident Withholding
Section, Sudbury Tax Centre, P.O. Box 20000, Station A, Sudbury ON
P3A 5C1. If you have questions about this application, contact us by
NR5 – 2
telephone at 1-855-284-5946 (in Canada or the United States), or at
613-940-8499 (outside Canada and the United States), or by sending a
fax to 1-866-765-8460 (within Canada and the United States only) or
1-705-677-7712 (outside Canada and the United States), or by writing
to the address provided.
Section 2 –
Types of Canadian benefits you have to report in
Section 4 on pages 6 to 8 [below]
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits
1.
Old Age Security (OAS) pension
2.
Superannuation or pension benefits including registered pension
3.
*
plan (RPP) benefits
*
Retiring allowance
4.
Death benefits
5.
Benefits under the Employment Insurance Act
6.
*
Registered retirement savings plan (RRSP) payments
7.
Registered retirement income fund (RRIF) payments
8.
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Do not use this application for amounts 3, 4, or 7 that you are
*
transferring to your RRSP or RPP. Instead, use Form NRTA1,
Authorization for Non-Resident Tax Exemption. For additional
Canadian benefits, refer to guide T4145 – Electing Under
Section 217 of the Income Tax Act.
Section 3 – Applicant identification (please print)
First name
Last name
Address (street number and name)
City
Country
Zip or postal code
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Area code
Telephone number
Spouse's name
*
Your Canadian Social Insurance
Number (SIN) or Individual Tax
Number (ITN)
Year
Month
Day
Your date of birth
Year
Month
Day
Date of departure from Canada
Spouse's SIN or ITN
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