The Canada Revenue Agency (CRA) has released the 2025 edition of Guide T4061(E), NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. The primary change for tax year 2025 is the launch of the Non-Resident Withholding Tax online portal services. In October 2025, the CRA expanded its secure portal services to include online access to non-resident tax accounts, allowing users to view account balances, make payments, and update contact and representative information.
Canada’s tax year 2025 NR4 guide can be found here.
More information on Non-Resident Withholding Tax accounts can be found here.