Last updated 2026-06-27Source: www.canada.ca
NR7-R — Application for Refund of Part XIII Tax (Canada)
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.
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
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
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
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
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.
Sources for this page
- Treaty rate — Bilateral tax treatywww.bir.gov.phas of 2026-08-26
- Treaty rate — Bilateral tax treatyporezna-uprava.gov.hras of 2026-08-26
- Treaty rate — CA tax authoritywww.canada.caas of 2026-05-03
- Treaty rate — Bilateral tax treatyassets.publishing.service.gov.ukas of 2026-08-28
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-08-28
- Filing deadline — canada.cawww.canada.caas of 2026-06-15
Generate NR7-R — Application for Refund of Part XIII Tax (Canada) pre-filled
Tax Reclaim fills NR7-R — Application for Refund of Part XIII Tax (Canada) with your dividend data so you can file it in minutes.
Start your claim — it's freeEstimate the amount before filing with the withholding-tax calculator.