Nr301 2025

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The document outlines the Declaration of Eligibility for Benefits Under a Tax Treaty for Non-Resident Taxpayers (NR301) in Canada. It is intended for non-resident taxpayers from countries with which Canada has a tax treaty, allowing them to claim reduced tax rates or exemptions on certain types of income subject to Part XIII withholding tax. The form requires personal information, recipient type, income type, and certification of eligibility for treaty benefits. It also provides instructions on when not to use the form and details about hybrid entities and limitations on benefits.

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Click ‘Get Form’ to open the NR301 in the editor.
Begin by entering your legal name as the non-resident taxpayer in the designated field. Ensure that you include your first name and last name for individuals.
Fill in your mailing address, including city, state/province, zip/postal code, and country of residence for treaty purposes.
Select your recipient type (Individual, Corporation, or Trust) and provide a Canadian tax number if applicable.
Indicate the type of income you are declaring by checking the appropriate box for interest, dividends, royalties, or other income types.
Finally, sign and date the form. Ensure that all information is correct before submitting it through our platform.

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What is a form NR301?

CRA Form NR301 (PDF): Use this form to declare eligibility if you are a nonresident individual (or a non-individual like a trust or corporation) taxpayer residing in a country where Canada has a tax treaty. Send this form to receive the reduced rate of tax or exemption on all or certain income.

What is NR302?

NR302 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners.

Do I need to file a Canadian tax return as a non-resident?

As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive. Generally, Canadian income received by a non-resident is subject to Part tax or Part I tax.

How long is the NR301 valid for?

A completed NR301 form is valid for three years.

What is the difference between w8ben and NR301?

Using the Wrong Form Always try to match your form to your income: Form W-8BEN For dividends, interest, and royalties. Form NR301 For U.S. residents earning Canadian income. Form 8833 To claim treaty benefits.

form nr301

NR301 type of income Computershare form NR301 Nr301 form Nr301 requirements Nr301 pdf NR4 NR73 Non resident withholding Tax Form

Do I need to fill out NR301?

Completing Form NR301 is not mandatory. However, if a non-resident refuses to provide certification of beneficial ownership, residency, or eligibility for treaty benefits after being asked to do so by a payer, the full statutory rate should be withheld, under the assumption that treaty benefits do not apply.

Do I need to report NR4 on tax return Canada?

Reporting an NR4 slip on your Canadian tax return involves entering foreign income on line 10400 Other Employment Income on your T4 slips. If you paid any foreign withholding tax, enter this on line 40500. After gathering all NR4 slips received, proceed with completing your tax return as usual.