The Canada Revenue Agency (CRA) has updated its publication, T4061 NR4 entitled ‘Non-Resident Tax Withholding, Remitting, and Reporting 2016’ on 6th December 2016. The new publication explains that residents of Estonia have been exempt from tax on certain royalties paid or credited to them since 1st January 2016. Additionally, there are new rules for when to submit the NR4 information return for a loss restriction event of a trust or an estate.