T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada

2020V1 - updated 2019-09-27

What’s New: No changes

<Return>

<T4A_NR>


<T4A_NRSlip>
Note:
When completing the T4A-NR return, include either the Corporation Information or the Recipient Information, NOT both.

<RCPNT_NM>

<snm></snm>
Recipient surname
- Required
, 20 alphanumeric
- first 20 letters of the recipient's surname (or corporation name)
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials

<gvn_nm></gvn_nm>
Recipient first name
- 12 alphanumeric
- first 12 letters of the recipient's first given name
Note: If only initials are available, provide the recipient's first initial.

<init></init>
Recipient initial
- 1 alphanumeric
- initial of the recipient's second given name

</RCPNT_NM>

<ENTPRS_NM>

<l1_nm></l1_nm>
Corporation, organization, association, trust, or institution recipient name - line 1
- Required
, 30 alphanumeric

<l2_nm></l2_nm>
Corporation, organization, association, trust, or institution recipient name - line 2
- 30 alphanumeric

</ENTPRS_NM>

<RCPNT_ADDR>

<addr_l1_txt></addr_l1_txt>
Recipient address - line 1
- 30 alphanumeric
- first line of the recipient's address

<addr_l2_txt></addr_l2_txt>
Recipient address - line 2
- 30 alphanumeric
- second line of the recipient's address

<cty_nm></cty_nm>
Recipient city
- 28 alphanumeric
- city in which the recipient is located

<ste_cd></ste_cd>
Recipient state code
- 2 alpha
- state in the USA where the recipient is located
- use the abbreviations listed in the "T619 - Electronic media transmittal" under section: Transmitter province or territory code
- when the recipient's country code is not USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Country code
- 3 alpha
- T4A-NR slip, box 27
- enter the country code that corresponds to the country you indicated on the address. Use the three-letter alphabetic country code as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use USA for the United States of America

<fgn_pstl_cd></fgn_pstl_cd>
Recipient zip code or postal code
- 10 alphanumeric
- or the recipient's USA zip code
- or when the recipient's country code is not USA, enter the foreign postal code.

</RCPNT_ADDR>

<RCPNT_NBR>

<sin></sin>
Recipient Canadian social insurance number (SIN)
- Required
, 9 numeric
- T4A-NR slip, box 12
- when the recipient has failed to provide a Canadian SIN or is filing for a corporation, enter zeroes in the entire field

<rcpnt_bn></rcpnt_bn>
Recipient BN
- Required, 15 alphanumeric characters – 9 numeric, 2 alpha and 4 numeric, example: 000000000RP0000.
- T4A-NR slip, box 13
- when the recipient has failed to provide a BN or is filing for an individual enter the example: 000000000RP0000 in the field

<fssn></fssn>
Recipient foreign or Canadian tax identification number
- Required
, 20 alphanumeric
- T4A-NR slip, box 14
- when the recipient has failed to provide a foreign or Canadian tax identification number(e.g. FSSN), or a SIN, enter zeroes in the entire field

</RCPNT_NBR>

<bn></bn>
Business Number (BN)
- Required
, 15 alphanumeric, 9 digits RP 4 digits, example: 000000000RP0000.
- must correspond to the Business Number (BN) on the related T4A-NR Summary record
- enter the Account Number as used on Form PD7A, Statement of Account for Current Source Deductions
Note: In order to process a return, the complete BN is required.

<T4A_NR_AMT>
- enter dollars and cents

<itx_ddct_amt></itx_ddct_amt>
Income tax deducted
- 9 numeric
- T4A-NR slip, box 22

<trvl_examt></trvl_examt>
Travel expenses
- 9 numeric
- T4A-NR slip, box 20

<gro_incamt></gro_incamt>
Gross income
- 11 numeric
- T4A-NR slip, box 18

</T4A_NR_AMT>

<redn_auth_cd></redn_auth_cd>
Reduction authorized
- 1 numeric
- T4A-NR slip, box 23
- 1 if you have received written authorization from the CRA allowing for a reduction or waiver of the required withholding tax due.
- 2  if you and the non- resident both completed Form R105-S, Simplified Waiver Application, allowing for a reduction or waiver of the required withholding tax due


<srvc_rndr_cty_nm></srvc_rndr_cty_nm>
City where services rendered
- 28 alphanumeric
- T4A-NR slip, box 24
- enter the name of the Canadian city where the actual services were performed


<srvc_rndr_prov_cd></srvc_rndr_prov_cd>
Province or territory where services rendered
- 2 alpha
- T4A-NR slip, box 24
- enter Canadian province or territory where the actual services were performed
Use the following abbreviations:
AB - Alberta
BC - British Columbia
MB – Manitoba
NB - New Brunswick
NL – Newfoundland and Labrador
NS - Nova Scotia
NT - Northwest Territories
NU – Nunavut
ON - Ontario
PE - Prince Edward Island
QC - Quebec
SK - Saskatchewan
YT - Yukon Territories
US - United States
ZZ - Other

<rcpnt_pres_dy_cnt></rcpnt_pres_dy_cnt>
Number of days recipient was present in Canada
- 3 numeric
- T4A-NR slip, box 26
- enter the total number of days, including weekends and holidays, that the non-resident was present in Canada during this calendar year while under contract with the payer

<pro_nm_txt></pro_nm_txt>
Professional name (if applicable)
- 30 alphanumeric
- T4A-NR slip, box 16

<sic_cd></sic_cd>
Non-resident's service industry
- 4 numeric
- For tax year 2001 and previous only
- Enter the industrial code that describes the non-resident's business operation.
- Use the following list of Standard Industrial Codes:
0710 - Petroleum and Gas
4010 - Construction
4510 - Transportation
4810 - Communications
7710 - Business Professionals
7750 - Architectural engineering, scientific/Technical services
8510 - Educational Services
8610 - Medical professionals
9610 - Entertainment and Sports
9710 - Other Personal Services

<tx_cntry_cd></tx_cntry_cd>
Tax Country Code
Required
, 3 alpha
T4A-NR slip, box 27
- enter the three-letter code for the country in which the recipient is a resident for tax purposes
- use the alphabetic country code as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use USA for the United States of America


<nr_indst_tcd></nr_indst_tcd>
Non resident’s Industry Type Code
Required
for 2002 and subsequent tax years only
- 2 numeric,
- T4A-NR slip, box 28
- Enter one of the following industry type codes that best describes the non-residents industry:
21 - Mining and Oil and Gas Extraction
23 - Construction
48 - Transportation
49 - Warehousing
50 - Film Industry
51 - Information and Cultural Industries
54 - Professional Technical and Scientific Services
61 - Educational Services
62 - Health Care and Social Assistance
71 - Arts, Entertainment and Recreation
81 - Other Personal Services (except Public Administration)
91 - Public Administration
- non-residents involved in live performances and/ or sporting events should always be coded as 71 "Arts Entertainment and Recreation"
Note: the new code 50 is for non-residents (other than film actors) working in the film or television industry, including commercials.

<rcpnt_tcd></rcpnt_tcd>
Recipient type code
- Required
1 numeric
- T4A-NR slip, box 11
- 1 if the recipient is an individual
- 3 if the recipient is a corporation
- 4 if the recipient is a partnership, an association, a trust, an estate or other
- 5 if the recipient is a government, government enterprise, or international organization or agency

<rpt_tcd></rpt_tcd>
Report Type Code
- Required
1 alpha
- Originals = O
- Amendments = A
- Cancel = C
Note: An amended return cannot contain an original slip.

</T4A_NRSlip>

<T4A_NRSummary>

<bn></bn>
Business Number (BN)
- Required
, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000.
- enter the Account Number as used on Form PD7A, Statement of Account for Current Source Deductions
Note: In order to process a return, the complete BN is required.

<PAYR_NM>

<l1_nm></l1_nm>
Payer name - line 1
- Required
, 30 alphanumeric
- first line of payer's name
- if "&" is used in the name area enter as "&amp;"


<l2_nm></l2_nm>
Payer name - line 2
- 30 alphanumeric
- second line of payer's name

<l3_nm></l3_nm>
Payer name - line 3
- 30 alphanumeric
- use for "care of" or "attention"
</PAYR_NM>

<PAYR_ADDR>


<addr_l1_txt></addr_l1_txt>
Payer address - line 1
- 30 alphanumeric
- first line of the payer's address

<addr_l2_txt></addr_l2_txt>
Payer address - line 2
- 30 alphanumeric
- second line of the payer's address

<cty_nm></cty_nm>
Payer city
- 28 alphanumeric
- city in which the payer is located

<prov_cd></prov_cd>
Payer province or territory code
2 alpha
- Canadian province or territory in which the payer is located or the state in the USA where the payer is located
- use the abbreviations listed in the "T619 - Electronic media transmittal" under section: Transmitter province or territory code.
- when the payer's country code is neither CAN nor USA, enter ZZ in this field.

<cntry_cd></cntry_cd>
Payer country code
3 alpha
- country in which the payer is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<pstl_cd></pstl_cd>
Payer postal code
- 10 alphanumeric
- payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the payer's USA zip code
- or when the payer's country code is neither CAN nor USA, enter the foreign postal code

</PAYR_ADDR>

<CNTC>

<cntc_nm></cntc_nm>
Contact Name
- Required
, 22 alphanumeric
- contact’s first name followed by surname for this return
- omit titles such as Mr.,Mrs., etc.


<cntc_area_cd></cntc_area_cd>
Contact area code
- Required
, 3 numeric
- area code of telephone number


<cntc_phn_nbr></cntc_phn_nbr>
Telephone number of contact
- Required
, 3 numeric with a (-), followed by 4 numeric.
- telephone number of contact

<cntc_extn_nbr></cntc_extn_nbr>
Contact extension number
- 5 numeric
- telephone extension number of contact

</CNTC>

<tx_yr></tx_yr>
Taxation year
- Required
, 4 numeric
- the taxation year (e.g., 2001)

<slp_cnt></slp_cnt>
Total number of T4A-NR slip records
- Required
, 7 numeric
- total number of T4A-NR slip records filed with this T4A-NR Summary

<PPRTR_SIN>

<pprtr_1_sin></pprtr_1_sin>
Proprietor #1 social insurance number (SIN)
- 9 numeric
- if the payer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #1 or principal owner

<pprtr_2_sin></pprtr_2_sin>
Proprietor #2 social insurance number (SIN)
- 9 numeric
- if the payer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #2 or second principal owner

</PPRTR_SIN>

<rpt_tcd></rpt_tcd>
Report Type Code
- Required
, 1 alpha
- originals = O
- amendments = A
Note: An amended return cannot contain an original slip.

<fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- 1309 alphanumeric

<T4A_NR_TAMT>
- enter dollars and cents

<tot_gro_incamt></tot_gro_incamt>
Total gross income
- 11 numeric
- accumulated total of recipients' gross income

<tot_itx_ddct_amt></tot_itx_ddct_amt>
Total income tax deducted
- 11 numeric
- accumulated total of recipients' income tax deducted

<tot_trvl_examt></tot_trvl_examt>
Total travel expenses
- 11 numeric
- accumulated total of recipients' travel expenses
</T4A_NR_TAMT>

</T4A_NRSummary>

</T4A_NR>
</Return>

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