In the quark sector, the CKM matrix is obtained from (see p.723 of Peskin QFT) $$ V_{CKM} =U_u^\dagger U_d = \begin{bmatrix} V_{ud} & V_{us} & V_{ub} \\V_{cd} & V_{cs} & V_{cb} \\ V_{td} & V_{ts} & V_{tb} \end{bmatrix} $$ where $U_u$ is a matrix of $u,c,t$ flavor to flavor matrix. $U_d$ is a matrix of $d,s,b$ flavor to flavor matrix. The $U_u$ and $U_d$ are obtained in an attempt to diagonalizing the Higgs Yukawa term to a diagonalized form as the mass eigenstates. The $ V_{CKM}$ is the weak charge current coupling to the $W$ bosons with flavor changing process.
There are 9 degrees of freedom to parametrize $V_{CKM}$ including 3 Euler angles, and additonal 6 phases. There are 6 massive quarks so we can do chiral rotations to remove the remained 6 phases, however the overall total U(1) phase cannot have an effect. So there is a left over 1 complex phase in $V_{CKM}$ which is the source of CP violation!
Question
So how can we count the CP violation phases in neutrino flavor mixing sector for $n$ sterile neutrinos? We are given with three left-handed neutrinos: $\nu_e, \nu_\mu, \nu_\tau$. Suppose we have $$N$$ left-handed neutrinos (usually $N=3$ by any QFT textbook) and additional $$n$$ sterile neutrinos $$n=0,1,2,3,4,...$$
For example, regardless the value of $n$, we should start from thinking this matrix $$ \begin{bmatrix} V_{\nu_e e} & V_{\nu_e \mu} & V_{\nu_e \tau} \\ V_{\nu_{\mu} e} & V_{\nu_{\mu} \mu} & V_{\nu_{\mu} \tau} \\ V_{\nu_{\tau} e} & V_{\nu_{\tau} \mu} & V_{\nu_{\tau} \tau} \end{bmatrix} $$ which is not the $M_{PMNS}$ for neutrinos, to be clear.