When is the NR4 return due?

No later than March 31 following the calendar year in which the amounts were paid or credited. Check CRA's NR4 guide if you file for an estate or trust.

Do I have to file NR4 slips electronically?

Yes, if you file more than 5 NR4 slips for a calendar year. CRA requires electronic filing above that number. Internet File Transfer with an XML file is one of the accepted ways.

Which CRA XML schema does TaxXML use for NR4?

CRA XML schema 1-26-3: T619 2026 and NR4 2026V3. It also follows CRA's rule that empty optional tags must be left out, because IFT rejects them.

Is my data uploaded anywhere?

No. The spreadsheet is read and the XML is built in your browser. TaxXML does not send the file to a server or to CRA. You upload it to Internet File Transfer yourself.

How do I cancel an NR4 slip CRA already accepted?

The NR4 summary only accepts Original (O) or Amendment (A). Send the cancelled slip under an amended summary, with a new Submission Reference ID. TaxXML does this for you when you choose Cancel.

Yes. No signup, no per-slip fee, no email required.

Free NR4 XML generator for CRA

Built to CRA XML schema 1-26-3 (T619 2026, NR4 2026V3)

If you pay or credit amounts such as interest, dividends or pensions to non-residents of Canada, you report them on the NR4 information return: an NR4 slip for each recipient and an NR4 Summary. Those amounts are generally subject to Part XIII non-resident tax. The return is due no later than March 31 following the calendar year. TaxXML turns the NR4 spreadsheet you already have into the XML file CRA accepts through Internet File Transfer (IFT), in your browser, for free.

Information and a conversion tool, not advice

TaxXML provides information and a conversion tool only. It is not tax, legal, or accounting advice. CRA specifications change, so always verify the requirements, and your files, against the CRA's official XML specifications for information returns before you file.

Open the free NR4 converter

What an NR4 XML file is

An NR4 XML file is one <Submission> with two parts:

T619 transmitter record. The wrapper that says who is sending the file: the transmitter's CRA account number (usually the 15-character business number), a Submission Reference ID, a contact name, phone and email, and the language.
NR4 return. One <NR4Slip> per non-resident recipient, followed by one <NR4Summary> with the payer's details and the totals for every slip in the file.

You upload the file to IFT, which checks it against CRA's XML schema. Electronic filing is required once you file more than 5 slips of a type in a calendar year. Below that, it is optional but still accepted.

CRA XML specifications in plain terms

TaxXML follows schema 1-26-3: T619 2026 for the transmitter record and NR4 2026V3 for the return. The elements you will see most:

nr_acct_nbr: the payer's non-resident account number, 3 letters and 6 digits, for example NRA123456. The same number goes on the summary and every slip.
RCPNT_NM or ENTPRS_NM: the recipient's name. Individuals and joint accounts use RCPNT_NM; corporations and everyone else use ENTPRS_NM.
rcpnt_tcd: recipient type. 1 individual, 2 joint account, 3 corporation, 4 other (association, trust, partnership), 5 government or international organization.
tx_cntry_cd, fssn_nbr: the recipient's 3-letter country of tax residence (Box 12) and their foreign or Canadian tax identification number (Box 13).
RCPNT_ADDR: a foreign address, so it uses ste_cd and fgn_pstl_cd instead of a province and postal code.
inc_1_tcd, crcy_1_cd: the income code (Box 14) and currency code (Box 15).
NR4_AMT: gross income (Box 16) and non-resident tax withheld (Box 17).
tx_xmpt_1_cd: the exemption code (Box 18), when one applies.
rpt_tcd: report type. O for original, A for amendment, C for cancel on a slip. The summary takes O or A only.

The full rules are on CRA's site: XML specifications for information returns and the T619 2026 specification.

How to make an NR4 XML file in 3 steps

Pick NR4 and open your spreadsheet. Choose NR4 in Step 1 of the converter, then open the .xlsx or .csv with one row per recipient. Not sure how to lay it out? Download the NR4 sample spreadsheet.
Check the columns and fill in the filing details. TaxXML matches your headers to CRA fields. Fix any it missed, then enter the transmitter and payer details and your non-resident account number. Those are saved in this browser for next time.
Generate and download. Problems are listed by row and column before anything downloads. Then upload the XML to IFT signed in with My Business Account, Represent a Client, or a web access code (WAC).

Convert my NR4 spreadsheet

Common reasons CRA rejects an NR4 XML file

Country codes with 2 letters. NR4 needs 3-letter codes, like USA or DEU, not DE. TaxXML converts US and CA for you and flags any other code that isn't 3 letters.
Empty optional tags. CRA rejects files that contain empty optional tags: a tag with nothing in it, like <fgn_pstl_cd/>, gets the file rejected. Optional fields with no value must be left out entirely. TaxXML leaves out blank optional fields. Don't type "N/A" or a space to fill a cell.
Non-resident account number in the wrong format. It is 3 letters and 6 digits, and it must be the same on the summary and every slip.
Income codes that lost their leading zero. Income codes are 2 digits, like 02 or 06. Excel turns 06 into 6 unless the column is formatted as Text. TaxXML puts the zero back and flags any code that isn't 2 digits.
Reused Submission Reference ID. Every file needs a new one. TaxXML bumps it for you (A to B) when you come back to resubmit.
A cancel code on the summary. The NR4 summary has no C. Cancelled slips go under an amended (A) summary.

Other free CRA XML returns

The same converter handles these. Pick the return in Step 1:

T4: Statement of Remuneration Paid.
T5018: Statement of Contract Payments (construction subcontractors).
T1204: Government Service Contract Payments.