Who this is for
- People who left Canada and still receive T4, T4A, T5 or T3 slips
- Emigrants sorting slips for the year they left
Not covered here
- Whether a non-resident must file at all, and unfiled years
- Reading an NR4 box by box or claiming back Part XIII overwithholding
- Pension, RRSP, RRIF and rent slips, and departure tax
Which slip should each payer send after you leave Canada?
A slip's type follows the payer's records, not your tax status. Once you are non-resident, a bank, broker or trust should report your investment income on an NR4 and withhold any non-resident (Part XIII) tax due, generally at 25% unless a treaty lowers it (section 212; T4058). Employers still issue a T4 for pay from your Canadian job (T4058).
| Slip | What it reports | After you leave | On a Canadian return? |
|---|---|---|---|
| T4 | Employment pay | Still issued for pay from a job you held in Canada, such as a late bonus or vacation pay | Yes, if the pay is for work done in Canada |
| T4A | Pensions, other income, some fees | Still issued for amounts paid while you were resident and some fees; a pension paid after you leave should come on an NR4 | Depends on the box and where the work was done |
| T4A-NR | Fees to a non-resident for services performed in Canada | Issued instead of a T4A when you work in Canada as a non-resident contractor | Through a non-resident return |
| T5, T3 | Interest, dividends, trust and fund income of a resident | Should cover only amounts paid while you were resident | Only the amounts paid while you were resident |
| NR4 | Income paid to a non-resident, and any Part XIII tax withheld | Replaces the T5 or T3 once the payer knows you left | Generally no; the withholding is usually final |
A T5 or T3 still arriving usually means the payer was never told. The CRA says you must notify Canadian payers and financial institutions that you are no longer resident (Leaving Canada); how to do that, including Form NR301, is in Canadian bank and brokerage accounts after leaving.
What makes a case not simple: slips from several payers across the departure year, a bonus or stock award paid after you left, a slip that covers a year you were already gone, years of T5 or T3 slips with no non-resident tax withheld, or a second country's return that needs the same numbers.
Gather: every slip (T4, T4A, T4A-NR, T5, T3, NR4), your departure date, pay stubs and account statements showing the date of each payment, and any letters you sent payers about your residence.
In the year you left, do you get two slips from the same payer?
Yes, if the payer updated its records. The CRA tells payers to prepare separate slips when a recipient changes residence during the year: income paid while you were resident goes on the Canadian slip (such as a T5, T3 or T4A), and only income paid while you were non-resident goes on the NR4 (T4061).
You may get no NR4 for very small amounts (under $50 with nothing withheld). NR4 slips should reach you by the last day of March after the year; a trust or estate has until 90 days after its tax year ends (T4061). What each NR4 box means is in the NR4 slip guide.
A slip covers the whole year: which part goes on your departure-year return?
Split by the date each amount was paid; never copy a whole-year total. For the year you leave, you report world income for the resident part of the year, and after departure only certain Canadian-source income (Leaving Canada; section 114). Your departure date goes on page 1 of the return.
| Income on the slip | Paid before you left | Paid after you left |
|---|---|---|
| Interest, dividends, trust income (T5, T3) | On the departure-year return | Not on the return; reported on an NR4 and subject to Part XIII tax, though arm's-length interest is generally exempt |
| Employment pay for work done in Canada (T4) | On the return | On the return too: section 114 keeps pay for duties performed in Canada in the non-resident period |
| Pay for work done outside Canada after you left | Not applicable | Generally not on the return, whatever the slip says; the exception is pay from a Canadian employer that section 115(2) catches (see working for a Canadian employer from abroad) |
A whole-year T4 from a job you did only in Canada is usually reported in full, because all the pay was earned in Canada. If you kept working for the employer from abroad after you left, split it by where the work was done. A whole-year T5 or T3 is different: only the resident-period amounts go on the return. If the payer issued one T5 for the whole year, report the resident-period part from your statements and ask the payer to correct the slip. Credits and the rest of the part-year mechanics are in the part-year return guide.
You got a T5 or T3 for a year you were non-resident all year: what do you ask the payer to fix?
A T5 or T3 for a full non-resident year usually means the payer still treats you as resident and withheld nothing. Filing a resident-style return does not fix that. Tell the payer you are non-resident, give the residence proof it asks for, and ask whether it will issue an amended slip or an NR4 for that year.
The non-resident tax applies to the non-resident under section 212 whether or not the payer withheld it, so unwithheld years are not simply forgotten. Interest is an exception for many people: arm's-length interest is generally exempt from withholding (T4058). Dividends are not.
Issuers correct slips by sending an amended slip marked AMENDED, with copies to you and the CRA (CRA: T5 guide). Whether a payer amends past years is its decision, but the tax does not disappear: a payer that failed to withhold is liable for the whole amount and may recover it from you, for example by deducting it from your account (section 215(6)); the CRA can also assess you directly, and you share liability for the interest (section 227(8.1) and (10.1)). Ask in writing, keep the reply, and get help if several years are affected.
A T4 or T4A arrived after you left: when does that pay still go on a Canadian return?
Pay received after you leave still goes on a Canadian return when it is for work you did in Canada. A non-resident is taxed on income from employment duties performed in Canada, and on duties performed outside Canada while still resident (section 115). The CRA lists vacation pay, sick-leave pay, bonuses and security option benefits from a job held while you lived in Canada, and says the employer must send the T4 (T4058).
Employment pay received after you leave for work done in Canada is reported on a non-resident return for the year it was paid, on line 10100, for the province where you earned it (T4058; 5013-G). Whether you must file, and which package, is in the non-resident return guide. Severance, retiring allowances and final pay have their own rules: see severance and final pay after leaving Canada.
A T4A for work done entirely abroad: does the slip make it taxable in Canada?
Generally not, if you were non-resident when you did the work. A slip does not create tax; the law decides. Work done abroad while you were still resident is taxable in Canada, and some employment pay is caught by section 115(2) (see below). Regulation 105 withholding of 15% does not apply to fees for services performed outside Canada, and a mixed contract needs a reasonable split between Canadian and foreign work (IC75-6R2, paragraph 32). Fees for services performed in Canada go on a T4A-NR (CRA).
If a Canadian payer issues a resident T4A for work you did from abroad, ask it to correct the slip and keep your invoices and proof of where you worked. One exception: from the year after you leave, pay from a Canadian-resident employer for work abroad can be taxed in Canada under section 115(2) if a treaty exempts it from tax in your new country. That case is covered in working for a Canadian employer from abroad.
A slip shows Canadian tax withheld: do you file to get it back?
Tax on an NR4 is generally final; tax withheld on a T4 or T4A-NR is a payment toward your tax and comes back only through a return.
| Slip | Is the withholding final? | How excess comes back |
|---|---|---|
| NR4 (Part XIII tax) | Yes, if the correct amount was deducted | Not by filing a regular return; overwithholding has its own claim on Form NR7-R (T4061); see the NR4 slip guide |
| T4 | No; it is a payment toward your tax | Through a Canadian return for that year |
| T4A-NR | No; it is a payment toward your tax | Through a non-resident return, claimed on line 43700 |
The CRA says Part XIII tax is not refundable by filing a Canadian return (Non-residents of Canada). Elective returns for rent and pensions are the exception; see pension and RRSP income and non-resident landlords. Tax on a T4 or T4A-NR comes back only if you file; the CRA can generally refund a late individual return only if it is filed within 10 calendar years after the end of that tax year.
A slip never arrived or went to your old Canadian address: can you report without it?
Yes. Ask the employer or issuer for a copy; if you use the CRA's My Account, you may be able to view your slips there; signing in from abroad is covered in CRA My Account from outside Canada (CRA: copy of slips). Most slips arrive by the end of February; T3 slips may come as late as the end of March (CRA: Tax slips).
If the slip still has not come, estimate the income from pay stubs or statements and include a note with the issuer's name and address, the type of income, and what you are doing to get the slip (CRA: copy of slips). If you file on paper, attach copies of the stubs or statements; if you file online, keep them. Interest paid while you were still resident must be reported even without a T5, which may not be issued for amounts under $50 (5013-G). Give every payer your new address when you tell it you are non-resident.
Which Canadian slips do you keep for your new country's tax return?
All of them, even ones that never go on a Canadian return. Your new country may tax the same income and allow a credit for Canadian tax; the NR4 and T4 are the usual proof of the Canadian tax paid. Keep also the pay-date records you used to split the departure year, so both countries' returns use the same amounts and dates. How the other country treats the income depends on its own rules and any tax treaty with Canada.
Example
These scenarios are illustrative; figures are in Canadian dollars.
Departure year with two slips
Priya left Canada on June 30. Her broker sends a T5 for C$1,800 of dividends paid January to June, and an NR4 for C$1,600 paid July to December with non-resident tax withheld. Only the C$1,800 goes on her departure-year return. The NR4 tax is generally her final Canadian tax on the C$1,600, unless the rate was wrong.
A T5 three years after leaving
Marc left three years ago. His broker still issues a T5 for C$4,000 of dividends with no tax withheld. Marc tells the broker he is non-resident and provides the residence declaration it asks for. From then on, the broker should withhold non-resident tax and issue an NR4. For the past slip, Marc asks the broker in writing whether it will be corrected, rather than filing a resident return. He should expect the broker to recover the missed non-resident tax from him: about C$1,000 on this slip at 25% (less if a treaty rate applies), and the same for any earlier year with nothing withheld.
A bonus paid after leaving
Lena left in December. In February of the next year, her former employer pays a C$10,000 bonus for her Canadian work and issues a T4 with tax withheld. The bonus is generally reported on a non-resident return for the year it was paid. Filing that return is also how any tax withheld beyond what she owes comes back.
Different for you?
- You are not sure you must file at all, or years are unfiled: see non-resident returns and catch-up.
- Slips from several payers across the departure year, or a bonus or stock award paid after you left: the split by pay date and duty location decides the return; get individual tax help.
- A payer sent T5 or T3 slips for years you were already gone and withheld nothing: what is owed depends on the income type, any treaty rate and how many years; get individual tax help.
- The slip comes from your own corporation: its NR4s, withholding and how you pay yourself from abroad change together; get corporate tax help or see paying yourself from your corporation after moving abroad.
- Your new country also taxes the income: both returns must match the same split; get individual tax help.
- You need to read an NR4 or recover overwithheld Part XIII tax: see the NR4 slip guide.
- Your slips are for a pension, RRSP or RRIF: see pension and RRSP income for non-residents.
- You got a T5008 for shares or funds you sold after leaving: see Canadian bank and brokerage accounts after leaving.
- You rent out property in Canada: see non-resident landlords.
- You still need to work out departure tax: see leaving Canada.
Figures on this page
| Figure | Value | Source |
|---|---|---|
| Default Canadian non-resident withholding tax rate Domestic rate on specified Canadian-source payments; a tax treaty can reduce it | 25% | CRA: Non-Residents and Income Tax Checked |
| NR4 annual gross income reporting threshold Report gross income paid or credited during the year at or above this amount; report smaller amounts when Part XIII tax was withheld | $50 | CRA: NR4 guide Checked |
| Regulation 105 withholding on non-resident service fees Gross payment for services rendered in Canada by a non-resident, subject to a CRA waiver or reduction and statutory exceptions | 15% | Income Tax Regulations, section 105(1) Checked |
| Canadian discretionary refund limit for a late individual return The individual generally must file the return by this period after the end of the taxation year to qualify under subsection 164(1.5) | 10 calendar years | Canada Income Tax Act, subsection 164(1.5) Checked |
| T5 small payment exception No T5 slip is required when total reportable amounts paid to one recipient for the year are less than this amount | $50 | CRA: When do you have to prepare a T5 slip Checked |
Primary sources
- CRA: T4061 NR4 – Non-Resident Tax Withholding, Remitting, and Reporting
- CRA: Leaving Canada (emigrants)
- CRA: T4058 Non-Residents and Income Tax
- CRA: Non-residents of Canada
- CRA: 5013-G Guide for non-residents, Step 1 total income
- CRA: Get a copy of your tax slips
- CRA: Tax slips
- CRA: T4015 T5 Guide, amending slips
- CRA: Tax treatment of non-residents who perform services in Canada
- CRA: IC75-6R2 Required withholding from amounts paid to non-residents providing services in Canada
- Income Tax Act, section 114
- Income Tax Act, section 115
- Income Tax Act, section 212
- Income Tax Act, section 215
- Income Tax Act, section 227
About this guide
Published by Cloud Accounting under standing professional approval. This version has no separately recorded personal review. It explains general rules for the tax year shown. It is not advice for your situation.
Changes
- : First published.