Applying for a refund of tax overpayments

To get a refund of excess or incorrectly withheld Part XIII tax, a non-resident has to fill out Form NR7-R, Application for Refund of Part XIII Tax Withheld. The CRA has to receive this form no later than two years from the end of the calendar year in which the tax was sent to the CRA.

You may be a non-resident of Canada filing Form NR7-R, Application for Refund of Part XIII Tax Withheld. If so, you can ask the CRA to deposit your refund directly into your bank account at a Canadian financial institution by filling out and attaching Form NR304, Direct Deposit for Non-Resident Tax Refunds. The name on the account must match the name of the applicant or the authorized person who signs the certification section on Form NR7-R. For more information, go to Direct deposit – Canada Revenue Agency.

Residents of Canada who receive an NR4 slip with non-resident tax withheld can get a credit for the amount withheld by including the slip with their Canadian Income Tax and Benefit Return.

For more information on Part XIII tax, go to Information Circular IC76-16R, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with wihch Canada has a tax convention.

Forms and publications

• Form NR7-R, Application for a Refund of Part XIII Tax Withheld
• Information Circular IC76-16R, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with wihch Canada has a tax convention
• Form NR304, Direct Deposit for Non-Resident Tax Refunds