Canada Revenue Agency (CRA) Edition NR5 E (23) 2 pages

Form NR5 — Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld

For people living outside Canada who receive Canadian pensions or benefits and want their payers to withhold less non-resident tax.

Fill out NR5 non-resident tax reduction online View the form Free on every FileIt plan
NR5 non-resident tax reduction · Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld
The official Canada Revenue Agency (CRA) form, edition NR5 E (23) — blank
Page 1 of 2
NR5 non-resident tax reduction (2023) Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld — page 1 of 2
Page 1 of 2
NR5 non-resident tax reduction (2023) Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld — page 2 of 2
Page 2 of 2
Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is NR5 non-resident tax reduction?

Canadian pensions and benefits paid to non-residents usually have non-resident tax withheld. The form explains that it may be beneficial to elect under section 217 of the Income Tax Act to be taxed at the same rates as residents of Canada, and that the CRA uses the NR5 to see whether that election would help you. If it would, the CRA authorizes your payers to withhold less.

An approved NR5 covers five years. In return you must file a Canadian return within six months of the end of each of those years; otherwise you owe the full tax that should have been withheld. Residents of certain treaty countries also use it to apply for a treaty exemption, as the form lists.

FileIt walks you through the benefits you receive, your world income and your tax credit situation, and prints everything into the CRA's official NR5 PDF. Names and foreign addresses print correctly, and the SIN and dates fill their boxes digit by digit. The PDF is saved in your vault, ready to print and sign. FileIt never sends it to the CRA.

Who fills it
Non-residents of Canada receiving Canadian pensions or benefits
Given to
The CRA's Non-Resident Withholding Section, by mail, fax or My Account
Valid for
Five years once approved
Pages
2 legal-size pages
Edition
NR5 E (23)
Your obligation
File a Canadian return within six months of each year's end

Who needs to fill out NR5 non-resident tax reduction?

  • Former residents living abroad who receive CPP, QPP or OAS.
  • Non-residents receiving Canadian employer pensions, RRSP or RRIF payments.
  • Non-residents who want to elect under section 217 to be taxed like residents.
  • Residents of the treaty countries the form lists who apply only for a treaty exemption.

When to use NR5 non-resident tax reduction

  • Before the first year you want less tax withheld, and again every five years.
  • When you start receiving a Canadian pension or benefit after leaving Canada.
  • Within 30 days after your estimated world income changes, as an amended application.
  • Not for amounts you transfer to an RRSP or RPP: the form points to Form NRTA1 for those.

What you need before you start

  • Your Canadian SIN or Individual Tax Number (or apply for an ITN with Form T1261).
  • Your foreign address, date of birth and the date you left Canada.
  • Each Canadian benefit's account number and estimated gross annual amount in Canadian dollars.
  • The payer's name, plan or policy number and address.
  • Your estimated Canadian-source and foreign income for the year.
  • Details of any dependants, studies or disability for the tax credit questions.

What’s on NR5 non-resident tax reduction

The 2023 edition has 2 pages. FileIt asks for it in 7 parts:

  1. Section 1: The tax yearNon-resident applicant
  2. Section 3: About youNon-resident applicant
  3. Section 4: Canadian benefits you will receive in the yearNon-resident applicant
  4. Section 5: Your net world income (CAN$)Non-resident applicant
  5. Section 6: Non-refundable tax creditsNon-resident applicant
  6. Section 7: DependantNon-resident applicant
  7. Section 8: CertificationNon-resident applicant

How to fill out NR5 non-resident tax reduction, step by step

1 Sections 1 and 2: Terms and benefit types

The tax year, the terms you agree to, and the Canadian benefits the form covers.

2 Section 3: About you

Name, SIN or ITN, address abroad, date of birth, departure date, telephone number, and your spouse's name and SIN or ITN.

3 Section 4: Canadian benefits

CPP, QPP, death benefits and OAS with account numbers and estimated annual amounts, then pensions, RRSP, RRIF and other payments, and the payer's details.

4 Section 5: Net world income

Other Canadian-source income you must file for, other Canadian income such as interest or the GIS, whether you have foreign income and how much, and the religious order question.

5 Sections 6 and 7: Tax credits and dependants

Whether you support a spouse or dependants, are a student (with tuition and months), or have a prolonged disability, and one dependant's details.

6 Section 8: Certification

Your name in the certification, the date, and your signature by hand.

Common mistakes to avoid

  • Reporting the Guaranteed Income Supplement with OAS in Section 4 instead of on line b) of Section 5.
  • Using NR5 for amounts being transferred to an RRSP or RPP.
  • Not filing the required Canadian return within six months of each year's end.
  • Forgetting the separate sheet the form asks for with details of other Canadian-source income.
  • Signing for someone else without including the power of attorney.

After you fill it out

Print the PDF and sign Section 8 by hand.

Send it to the Non-Resident Withholding Section by mail, fax, or Submit documents in My Account, as the form explains. FileIt does not send it.

Keep the saved copy in your vault and note the deadline for each year's return.

Fill out NR5 non-resident tax reduction online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 63 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start NR5 non-resident tax reduction now — it’s free

NR5 non-resident tax reduction: frequently asked questions

How often do I file NR5?

The form says you only need to file one every five years, and the reduction is valid for that five-year period.

What do I agree to?

If the CRA approves it, you must file a Canadian income tax return within six months of the end of every year in the period to benefit from the section 217 election, or pay the full tax your payers should have withheld.

I don't have a SIN. What do I do?

The form says to complete Form T1261 to apply for an Individual Tax Number.

Where does the GIS go?

Not in Section 4. The form asks you to report it on line b) of Section 5.

Can I send it online?

The form says you can mail it, fax it, or send it through the Submit documents service in My Account.

Can I fill out NR5 with FileIt?

Yes. FileIt prints your answers into the CRA's official PDF and saves it in your vault. You print, sign and send it. FileIt never submits it.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

Fill out NR5 non-resident tax reduction online