Part XIII Withholding Tax (NR4) – Advisory & Compliance

Part XIII Withholding Tax (NR4) – Advisory & Compliance Services

At Larivco & Cie, we help non-resident companies and Canadian payers manage Part XIII withholding tax on Canada-source payments to non-residents—clearly, efficiently, and without compliance gaps. Whether you’re paying dividends, interest, royalties, rent, pension-type amounts, or other Part XIII payments, we make sure the right rate is withheld, remitted on time, and reported properly on NR4 slips and the NR4 Summary—so you reduce risk, avoid penalties, and keep cross-border operations running smoothly.

Know when Part XIII applies (and what rate to withhold)

Part XIII rules apply to specific types of Canadian-source income paid to non-residents. We review your payment flows and contracts to confirm whether Part XIII applies, identify the payer/withholding agent responsibilities, and determine the correct withholding rate—often 25% by default, potentially reduced under an applicable tax treaty when properly supported.

Apply treaty relief with the right support (NR301/NR302/NR303)

Treaty-reduced rates are not “automatic.” We help you collect and maintain the right documentation to support treaty benefits and beneficial ownership, including use of NR301/NR302/NR303 (where relevant), and implement a repeatable process your finance team can apply consistently.

Build a simple withholding + remittance workflow

Compliance should fit your day-to-day operations. We help implement a clean process for:

• classifying payments and mapping them to Part XIII rules

• applying the correct withholding rate (default vs treaty)

• remitting on time and tracking payments

• keeping consistent records that support each withholding decision

File correctly (NR4 slips + NR4 Summary)

NR4 reporting is the annual reporting layer of Part XIII compliance. We support preparation and filing of NR4 slips and the NR4 Summary, and help ensure recipients receive accurate slips on time (typically due by the end of March for the prior calendar year).

Built for cross-border business

We work with companies from the US, UK, France, and Germany across all industries—supporting both Canadian payers and non-resident recipients. Our approach is direct, practical, and aligned with how AP/Finance teams operate.

Common add-ons: NR4 filing support, treaty rate relief documentation (NR301/NR302/NR303), withholding reduction applications (NR5/NR6 where applicable), and CRA audit support.