Last updated 2026-06-27

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NR7-R — Application for Refund of Part XIII Tax (Canada)

Refund
Official fileable form

NR7-R — Application for Refund of Part XIII Tax (Canada) is the Canada form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Canada Revenue Agency (NR7-R), issued by the Canada Revenue Agency (CRA). The deadline is 2 years from the end of the calendar year. You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
Canada Revenue Agency (CRA)
Deadline
2 years from the end of the calendar year
Where to file
the Canada Revenue Agency (NR7-R)
Type
Refund (reclaim at source)

What is NR7-R — Application for Refund of Part XIII Tax (Canada)?

NR7-R — Application for Refund of Part XIII Tax (Canada) is used to claim a Canada withholding tax refund. Canada withholds 25.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Canada withholding tax guide.

How to file NR7-R — Application for Refund of Part XIII Tax (Canada)

  1. 1

    Confirm your eligibility

    Use NR7-R — Application for Refund of Part XIII Tax (Canada) if you received Canada income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete NR7-R — Application for Refund of Part XIII Tax (Canada)

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via the Canada Revenue Agency (NR7-R). Deadline: 2 years from the end of the calendar year.

Frequently asked questions

Is NR7-R — Application for Refund of Part XIII Tax (Canada) an official form I can file directly?

Yes — this fills the official template. Sign it and submit it as-is via the Canada Revenue Agency (NR7-R).

What is the deadline for NR7-R — Application for Refund of Part XIII Tax (Canada)?

2 years from the end of the calendar year. Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Canada Revenue Agency (CRA) requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Generate NR7-R — Application for Refund of Part XIII Tax (Canada) pre-filled

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