NR7 - Application for Refund of Part XIII Tax Withheld

• Attach the NR4 slip(s) or Canadian tax slip(s) to your T1, T2 or T3 Income Tax Return if third party participants were not involved in the transaction. If your return is already processed, send an amendment request with the tax slip(s) to your local Tax Centre.
• You must complete the NR7-R application if you do not have an NR4 tax slip issued in your name, or, if third parties participated in the transaction. Attach this completed form, the appropriate affidavits and other documents to your T1, T2 or T3 Income Tax Return for the year of payment to claim a credit for any tax withheld.

Applicant

• The only person/entity entitled to the refund is typically the beneficial owner. A refund will only be issued in another name, if a qualifying situation arises (e.g., partnership, multiple beneficial owners, Canadian Securities Dealers etc.). One (1) NR7-R application per year, per income type, per beneficial owner, per Canadian payer or agent's non-resident tax account number is required.

• Where tax was remitted to us in Canadian currency, you must enter the "Refund applied for" in Canadian currency. We will then issue only a Canadian currency refund. You may need to contact the Canadian payer or agent to confirm the remittance currency.
• We will issue refunds in a foreign currency only if the tax was remitted in that same foreign currency. If we approve a refund in foreign funds, we will use the exchange rate that applies on the date we issue the refund cheque. As a result, the amount refunded may be different from the amount remitted.
• You must verify the "Tax payable" rate to ensure it agrees with the rate provided under Section 212 of the Income Tax Act or with the relevant tax treaty rate provided within Information Circular 76-12R5 (or later) based on the non-resident's country of residence at the time of payment.

• With respect to security payments, such as dividends and interest we require one (1) NR7-R application per payment date, type of income, actual ownership, CUSIP number, and per Canadian payer or agent’s non-resident account number. In general, for all other types of payments, you must file one (1) NR7-R application per year, per income type, actual ownership, and per Canadian payer or agent’s non resident account number.

• We only issue current year refunds to clients for security payments that flowed through custodians or nominees.
  Otherwise, you may request a current year refund directly from the Canadian payer or agent where an NR4 slip or Canadian tax slip has not yet been issued.
• If you want to have your refund deposited directly into your bank account at a Canadian financial institution, you must attach a completed Form NR304, Direct Deposit Request for Non-Resident Account Holders and NR7-R Refund Applicants.
• We do not issue refunds for $2.00 or less.

• Ensure the appropriate "Reason for refund" is identified and any relevant exemption number for the beneficial owner is entered.
• Where there are third party participants, such as a custodian, we require an (notarized) affidavit of beneficial ownership linking the custodian and beneficial owner. The affidavit must include: the name of the registered owner of the security, the name of the custodian, the number of units held by the custodian, the name of the security, the payable date of the security and the notary or lawyer's seal and signature.
• Where there are third party participants, such as a custodian, we also require an (notarized) affidavit of registered ownership linking the custodian and the registered owner. The affidavit must include: the name of the registered owner of the security, the name of the custodian, the number of units held by the custodian, the name of the security, the payable date of the security and the notary or lawyer's seal and signature. If the transaction flowed through the Depository Trust Company (D.T.C.) in the United States, a (authorized) D.T.C. Statement, specifically a Final Detail Report, CSH SDFS Settlement Stmt Div. or Dividend Cash Settlement Items List, are mandatory substitutions for the "affidavit of registered ownership."
• A combined (notarized) affidavit of registered ownership and affidavit of beneficial ownership may be submitted where payments flow through one (1) third party participant other than D.T.C.
• Where more than three (3) participants are involved, we require multiple affidavits. Specify all custodians' names on the front of this form.
• Only the notary or lawyer for the custodian and/or registered owner directly involved in the transaction may provide the relevant affidavits.
• U.S. Residents must ensure that they meet the requirements as stipulated in the 5th Protocol of the Canada/U.S.Tax Convention.
• You may provide forms NR301, NR302 or NR303 to support your entitlement to treaty benefits.

• Only a person authorized by the beneficial owner may sign this area.

• Attach an original (or photocopy) of the NR4 slip or Canadian tax slip issued in either the beneficial owner or nominee's name.
• If an NR4 slip or Canadian tax slip was not issued in the beneficial owner's name, the Canadian payer or agent must complete this area. For security payments, such as dividend and interest, we require a certificate of tax withheld for each payable date.

• The six (6)-digit Control Number printed on the front of this form will appear on the refund cheque. If you complete the form without the six (6)-digit Control Number, Canada Revenue Agency (CRA) will assign one for you.

• Send this original, signed NR7-R application form with all required documentation no later than two (2) years after the end of the calendar year in which the non-resident tax was remitted to the Non-Resident Withholding Section, Canada Revenue Agency, P.O. Box 20000, Station A, Sudbury ON P3A 5C1. If you have questions about this form, contact us by telephone at 1-855-284-5946 (in Canada or the United States), or at 613-940-8499 (outside Canada and the United States), or by sending a fax to 1-866-765-8460 (within Canada and the United States only) or 1-705-677-7712 (outside Canada and the United States), or by writing to the address provided.