NR4 Filing: Withholding, Remitting & Reporting

NR4 Filing: Withholding, Remitting & Reporting Services

At Larivco & Cie, we help Canadian payers and non-resident businesses execute NR4 compliance end-to-end—so Part XIII withholding is applied correctly, remitted on time, and reported accurately. NR4 reporting is often where companies run into issues: wrong tax rate, missing treaty support, late remittances, or slips that don’t reconcile. We bring structure and controls so your finance team can handle non-resident payments confidently.

Set up a clean withholding + remittance workflow

We design a practical process that fits how AP/Finance teams operate, including:

• payment classification and withholding rate mapping (default vs treaty-supported)

• remittance tracking and reconciliation

• documentation standards and internal controls

• clear roles and timelines to prevent missed steps

Prepare and file NR4 slips + NR4 Summary (accurate and reconcilable)

We support the preparation of NR4 slips and the NR4 Summary, ensuring the reporting ties back to your withholding and remittance records. We also help ensure slips are delivered to recipients on time and that the return is filed by the annual deadline (generally end of March for the prior calendar year).

Reduce errors, penalties, and back-and-forth with CRA

CRA can assess penalties and interest for failures to withhold, late remittances, and reporting errors. We help you correct issues early, document your positions, and maintain an audit-ready trail—so you minimize exposure and avoid repeat problems year after year.

Built for cross-border payers and finance teams

We work with organizations paying non-residents in the US, UK, France, and Germany, across all industries. Our approach is direct, practical, and built for repeatable compliance—whether you have a few NR4 slips per year or ongoing non-resident payment flows.

Common add-ons: Treaty rate relief support (NR301/NR302/NR303), Part XIII advisory review, and CRA audit & penalty defense.