The Canada Revenue Agency (CRA) has released the tax year 2026 NR4 (Statement of Amounts Paid or Credited to Non-Residents of Canada), Publication T4061, and related electronic filing specifications.
The most significant change is to how recipient tax identification numbers are reported. Box 13 now only supports reporting Canadian Tax Identification Number (CIN), and reporting for recipient’s foreign tax identification number has migrated to new Box 30. The CIN in Box 13 must be identified and reported as a SIN/TTN/ITN, Business Number, or Trust Account Number. Previously, both Canadian and foreign identification numbers were reported in Box 13.
Additionally, the phone number for contacting the International Tax Services Office has been updated to 855-284-5946 (toll free) and 613-940-8499 (direct).
Tax year 2026 NR4 can be found here.
Publication T4061 can be found here.
Tax year 2026 NR4 Electronic Filing Specifications can be found here.
