T4A-NR – Payments to Non-Residents for Services Provided in Canada

RC4445(E) Rev. 22

Available electronically only

Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-5525. If you are outside Canada and the United States, call 613-940-8499. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

La version française de ce guide est intitulée T4A-NR – Paiements versés à des non-résidents pour services rendus au Canada.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

Table of contents

Is this guide for you

Use this guide if you are a payer who makes payments to non-residents for services performed in Canada, other than in employment situations.

Do not use this guide if:


Payments for acting services of a stage performer or stage actor, or services for behind-the-scenes personnel are reported on a T4A-NR slip.

What’s new

Web Access Code

In October 2023, the Web Access Code digital service will be enhanced to allow information return filers to create, view, replace, or inactivate their web access code.

For more information, or to obtain your web access code, go to Need a Web access code?.

Mandatory electronic filing of T4A-NR returns

Budget 2021 announced that the threshold for mandatory electronic filing of income tax information returns for a calendar year would be lowered from 50 to 5 information returns.

The legislation for this measure was not finalized when the guides and forms were published. For the latest information about the penalty for not filing information returns over the Internet, go to our web page at Penalty for failure to file information returns over the Internet. You can also subscribe to our email distribution list about the electronic filing of information returns at Canada Revenue Agency electronic mailing lists.

Before you start

Penalties, interest and other consequences

Late filing and failing to file the T4A-NR information return

You have to give the recipient their T4A-NR slip and file your T4A-NR information return with the Canada Revenue Agency on or before the last day of February after the calendar year the information return applies to. If the last day of February falls on a Saturday or a Sunday, your information return is due the next business day.

The CRA considers your return to be filed on time if the CRA receives it or it is postmarked on or before the due date.

The CRA may assess a penalty if you file your information return late. Each slip is an information return, and the penalty the CRA assesses is based on the number of information returns you filed late. The penalty is $100 or the amount calculated according to the chart below, whichever is more:

Late-filing penalties
Number of information
returns (slips) filed late
Penalty per day
up to 100 days)
1 to 50 $10 $1,000
51 to 500 $15 $1,500
501 to 2,500 $25 $2,500
2,501 to 10,000 $50 $5,000
10,001 or more $75 $7,500

Mandatory electronic filing

Failure to file information returns over the Internet

If you file more than 50 information returns for a calendar year and you do not file the returns by Internet file transfer or Web Forms, you may have to pay a penalty as determined in the table below:

Each slip is an information return, and the penalty the CRA assesses is based on the number of information returns filed in an incorrect way. The penalty is calculated according to the type of information return. For example, if you file 51 NR4 slips and 51 T4A-NR slips on paper, the CRA will assess two penalties of $250, one for each type of information return.

Penalties for failure to file over the Internet
Number of information
returns (slips) by type
51 to 250 $250
251 to 500 $500
501 to 2,500 $1,500
2,501 or more $2,500

Failure to deduct

If you failed to deduct the required amount of income tax from the amounts that you pay to non-residents, you may be assessed a penalty as described below. As soon as you realize that you did not deduct the proper amount of income tax, you should let the non-residents know. The non-resident can either pay the amount when they file their income tax and benefit return or they can ask you to deduct more income tax at source.

Penalty for failure to deduct

The CRA can assess a penalty of 10% of the required amount of tax you failed to deduct.

If you are assessed this penalty more than once in a calendar year, the CRA will apply a 20% penalty to the second or later failures if they were made knowingly or under circumstances of gross negligence.

Failure to remit amounts deducted

When you deduct income tax from the amounts you pay to the non-resident, you have to remit it to the Receiver General for Canada.

The CRA can assess you a penalty and interest as described in the section below.

Penalty for failure to remit and remitting late

The CRA can assess a penalty when:

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered to be on time if the CRA receives it on the next business day.  

The penalty is:

Generally, the CRA only applies this penalty to the part of the amount you failed to remit that is more than $500. However, the CRA will apply the penalty to the total amount if the failure was made knowingly or under circumstances of gross negligence.

If you are assessed this penalty more than once in a calendar year, the CRA may assess a 20% penalty to the second or later failures if they were made knowingly or under circumstances of gross negligence. If you send a payment to cover the balance due with your return, it is considered late. Penalties and interest charges may apply.

Whether you file electronically or file a paper information return, you can make your payment in several different ways. For more information, go to Payments to the Canada Revenue Agency or see Guide T4001, Employers’ Guide – Payroll Deductions and Remittances.


Regardless of your filing method, if you are a threshold 2 accelerated remitter, you must remit any balance due electronically or in person at your Canadian financial institution.

The CRA will charge you a fee for any payment that your financial institution refuses to process. If your payment is late, the CRA can also charge you a penalty and interest on any amount you owe.


If you do not pay an amount, the CRA may apply interest from the day your payment was due. The interest rate the CRA uses is determined every three months, based on prescribed interest rates. Interest is compounded daily. The CRA also applies interest to unpaid penalties. For the prescribed interest rates, go to Prescribed interest rates.

Cancel or waive penalties or interest

The CRA administers legislation, commonly called the taxpayer relief provisions, that allows the CRA discretion to cancel or waive penalties or interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2022 must relate to a penalty for a tax year or fiscal period ending in 2012 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2022 must relate to interest that accrued in 2012 or later.

To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. For more information about relief from penalties or interest and how to submit your request, go to Cancel or waive penalties or interest.

Deducting income tax

As a payer, you have to withhold 15% from fees, commissions, or other amounts that you pay to non-resident individuals, partnerships, or corporations for services provided in Canada. Use a T4A-NR slip to report these payments.

If you are a payer who is party to the R105-S Simplified Waiver, you have to withhold 23% from the net income paid to certain non-residents who request a waiver based on their income and expenses. For more information, go to Simplified Regulation 105 income tax waiver application for non-resident artist and athletes.

For more information about your Canadian withholding obligations, see the current version of Information Circular IC75-6R2, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada.

Applying for a waiver or a reduction of withholding

The 15% withholding is not the final tax of the non-resident. The CRA considers the withholding to be a payment on account of the non-resident’s potential tax liability in Canada. Generally, non-residents have to file a Canadian income tax return to calculate their tax liability or to get a refund of any excess withholding amounts.

If a non-resident can show that the withholding is more than their potential tax liability in Canada, either due to treaty protection or income and expenses, the CRA may waive or reduce the withholding.

Non-residents who want to ask for a waiver or reduction of the withholding have to send a waiver application to a tax services office. They can find information on which tax services office to send their application to by going to Where to send completed waiver and non-resident employer certification applications.

Non-residents working in the film industry should send their waiver application to one of the three tax services offices that provide specialized service to non-residents in that industry. To find out which tax services office to send their application to, they can go to Where to send completed waiver and non-resident employer certification applications.

Non-residents have to send their waiver application no later than 30 days before they begin the period of service, or 30 days before they receive the first payment for the related services.

The non-resident has to give you a letter from the CRA authorizing a waiver or reduction of the withholding amount. If you do not receive such a letter, you have to withhold the usual 15%.

For more information about the waiver or reduction of withholding tax, see the following publications:

Recipients’ filing requirements

Non-residents who have carried on business in Canada or who have been employed in Canada usually have to pay Canadian tax on the income from such activities. These non-residents have to file a Canadian income tax return to calculate their tax liability or to get a refund of any excess amounts that were withheld.

(a)    Individuals must file an Income Tax and Benefit Return for the province or territory where they earned the income             by April 30 of the following year, or by June 15 of the following year if the individual carried on business in Canada.           In either case, if the individual has a balance owing for the year, they must pay it on or before April 30 of the           following year.

(b)    Corporations must file a T2 Corporation Income Tax Return within six months after the end of each tax year. The tax            year of a corporation is its fiscal period.

(c)    For partnerships, each member of the partnership must file the appropriate income tax return (either an Income                Tax  and Benefit Return or a T2 Corporation Income Tax Return) within the required time.

Send the returns to the following address:

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C2

Remitting deductions

When to remit

You have to remit your tax deductions so that the CRA receives them on or before the 15th day of the month following the month the amount was paid or credited to the non-resident. The CRA considers the payment to be received on the date the payment is received at your Canadian financial institution or at the Canada Revenue Agency.


If the due date is a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is due on the next business day. For a list of public holidays, see Public holidays.

If your business or activity ends during the year, you have to remit your tax deductions so that the CRA receives them no later than seven days after the day your business or activity ends.

How to make a remittance

For more information, go to Payments to the Canada Revenue Agency.

Online payment methods

Online or telephone banking

Most financial institutions let you set up payments to be sent to the Canada Revenue Agency (CRA) on a pre-set date or dates. Businesses have to make their remittances using a business bank account. If you are remitting, your options will display according to the business number provided. For example, corporation tax, GST/HST, payroll deductions, non-residents.

Make sure you correctly enter your payroll program account number, and the period the remittance covers. For help remitting your source deductions through online banking, contact your financial institution.

My Payment

My Payment is an electronic payment service offered by the CRA that uses Visa® Debit, Debit MasterCard® or Interac Online® for individuals and businesses to make payments directly to the CRA using their bank access cards. Your transaction total cannot be more than the daily withdraw limit fixed by your financial institution.

Use this service to make payments to one or more CRA accounts, from your personal or business account, in one simple transaction. For more information, go to My Payment.

Pre-authorized debit

Pre-authorized debit is an online, self-service payment option. Use it to authorize the CRA to withdraw a pre-set payment from your bank account to remit tax on one or more dates. You can set up a pre-authorized debit agreement using the CRA’s secure My Account for Individuals or My Business Account. For more information, go to Pay by pre-authorized debit.

Third-party service provider

You may be able to make your payments through a third-party service provider. The third-party provider, will send your business payments and remittance details to the CRA electronically.


You are responsible for making sure the CRA receives your payment by the payment due date. If you are using a third-party service provider, you must clearly understand the terms and conditions of the services you are using. The CRA does not endorse these products, services or publications.

Other payment methods

Wire transfers

Non-residents who do not have a Canadian bank account can pay using wire transfers. For more information, go to Pay by wire transfer for non-residents.

Pay at your Canadian financial institution

You can make your payment at your financial institution in Canada. To do so, you need a personalized remittance voucher.

Are you a new remitter

You must have a payroll program account in order to remit the income tax deducted from payments made to non-residents for services rendered in Canada.

If you already have a 9-digit CRA business number (BN), but have never remitted income tax deductions before, you only need to add a payroll program account to your existing BN. However, if you do not have a BN, you have to apply for one and register for a payroll program account.

There are various methods available to register for a BN and a payroll program account. For more information on the BN and CRA business accounts, go to Business number registration.

Once you are registered, the CRA will send you a letter confirming your business number, as well as a summary of the information you have provided.

When you make your first payment, send it to any tax centre. The addresses are listed at the end of this guide. Make it payable to the Receiver General, and print your payroll program account number on it. Include a letter stating:

After you make your first remittance, the CRA will send you a remittance voucher for your next payment.

If you need help in calculating or remitting your deductions, call 1-800-959-5525.

Missing or lost remittance voucher

If you do not receive a remittance voucher in time for your next payment, send in the payment as described above. In your letter, indicate that you did not receive your remittance voucher.


Even if you do not have a remittance voucher, you still have to send the CRA your payment on time.

T4A-NR slips

Use the T4A-NR slip to report all amounts you paid to non-resident individuals, partnerships, and corporations for services they performed in Canada that they did not perform in the ordinary course of an office or employment.

Customized T4A-NR slips

For those who fill out a large number of slips, the CRA accepts certain slips other than our own. To make sure they meet the standards, consult the guidelines for the production of customized forms at Customized forms or see the current version of Information Circular IC97-2R, Customized Forms.

Filling out T4A-NR slips

When filling out T4A-NR slips, follow these instructions:

Filling out the boxes


Enter the four digits of the calendar year in which you made the payment to the recipient.

Box 11 – Recipient code

Enter the appropriate code from the following list:

Recipient codes and related types of recipient
Recipient code Type of recipient
1 individual
3 corporation
4 other (for example, association, trust, including fiduciary-trustee, nominee, estate, or partnership)
5 government, government enterprise, or international organizations and agencies
Box 12 – Social insurance number (SIN) or individual tax number (ITN)

Enter the Canadian social insurance number (SIN) assigned to the non-resident individual. If a SIN has not been assigned, ask the non-resident if they have been assigned an individual tax number (ITN) or a temporary tax number (TTN) by the Canada Revenue Agency and enter it here. An ITN is normally assigned to a non-resident individual if they have applied for a waiver or a reduction of withholding or if they have previously filed a Canadian tax return. If a SIN, ITN, or TTN has not been assigned to the non-resident, leave the box blank.

Box 13 – Account number

If the recipient of the reported amount is a business (sole proprietor, partnership, or corporation), enter the recipient’s 15-character account number.

Box 14 – Foreign tax identification number

Enter the tax identification number (such as the social security number or other number) assigned to the non-resident for tax purposes by their country of residence.

Box 16 – Professional name (if applicable)

If the professional or operating name is different from the real or legal name of the non-resident, enter the professional name in this box.

Box 18 – Gross income

Enter the gross amount of fees, commissions, or other amounts you paid to the non-resident for services rendered in Canada. Do not include travel expenses that you included in box 20.

Box 20 – Travel expenses

Enter all travel expenses you paid directly to third parties for the benefit of the non-resident, and travel expenses you reimbursed to the non-resident. Travel expenses are restricted to reasonable expenses incurred for transportation, accommodation, and meals. Keep vouchers to support these travel expenses if the invoice from the non-resident does not give enough details of the expenses or if the amount does not seem reasonable. Do not include these expenses in box 18, “Gross income.”

Box 22 – Income tax deducted

Enter the amount of income tax you deducted from the recipient during the year. Leave this box blank if you did not deduct income tax.

Box 23 – Reduction authorized

Enter a “1” if you have received written authorization from the CRA to reduce or waive the required withholding on the gross payment to the non-resident. Enter a “2” if both you and the non-resident completed Form R105-S, Simplified Waiver Application, allowing for a reduction or waiver of the withholding tax due.

Box 24 – City and province or territory where services rendered

Enter the name of the city and the appropriate province or territory code from the following list to indicate where the non-resident performed the services:

List of provinces and territories and their corresponding codes
Province or territory Code
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Box 26 – Number of days recipient was present in Canada

Enter the total number of days the non-resident was in Canada (continuous or not) during the calendar year while under contract with you. Include weekends and holidays.

Box 27 – Country code of residence

From the list in Appendix A enter the three-letter code for the country in which the recipient is a resident for tax purposes. Only use the codes listed in Appendix A. Generally, the recipient’s country for tax and mailing purposes will be the same. However, if they are different, you must always enter the country of residency for tax purposes.

Box 28 – Non-resident’s industry type code

Enter one of the following classification system codes that best describes the non-resident’s industry:

Code and type of industry for the non-resident
Code Type of industry
21 Mining, oil, or 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

Code 50 is for non-residents working in the film or television industry, including commercials, but does not include film actors.

For non-residents involved in live performances or sporting events, including stage actors, use code 71 “Arts, entertainment, and recreation.”

Non-resident recipient’s name and address

If you are preparing the T4A-NR slip for an individual, enter their last name, followed by the first name and initial. Otherwise, enter the name of the corporation, organization, association, trust, or institution.


Do not enter the name of the secretary-treasurer or any other individual who has signing authority.

Enter the recipient’s full mailing address as follows:

Lines 1 and 2: Enter the street address (civic number, street name, and post office box number or rural route number).

Line 3:

Line 4: Enter the full country name (if Canada, leave blank but enter CAN in the country code box).

Country code – Enter the three-letter country code from Appendix A that corresponds to the country you entered on line 4. The country code is for mailing purposes only.

Payer’s name

Enter your operating or trade name in the space provided.

Payer’s account number

Enter the 15-character payroll program account number you use to send your recipients’ deductions. This number appears in the top right corner of the statement of account that the CRA sends you each month. It consists of three parts-the nine-digit business number (BN), a two-letter program identifier, and a four-digit reference number.

Your payroll program account number should not appear on the two copies of the T4A-NR slip that you give to the recipients.

Distributing the T4A-NR slips

You must give recipients two copies of their T4A-NR slips on or before the last day of February following the calendar year to which the slips apply. If you do not, you may be assessed a penalty. The penalty for failing to distribute T4A-NR slips to recipients is $25 per day with a minimum penalty of $100 and a maximum of $2,500.

Give each of your recipients their T4A-NR slips in one of the following ways:


If T4A-NR slips copies are returned as not deliverable, you may want to keep the copies with the recipient’s file.

If you know that the address you have on file for a recipient is not correct, do not send the recipient’s T4A-NR slip copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T4A-NR copies in the recipient’s file. You still have to include that T4A-NR slip information in your T4A-NR information return when you file it.

Print the two T4A-NR slips that you have to give to each recipient on one sheet. For security purposes, do not print your payroll program account number on these copies.

Keep the information from the T4A-NR slips in your records.

T4A-NR Summary

If you are filing your return electronically, do not send a paper copy of the slips or summary but keep a copy for your record. For more information about filing electronically, see Electronic Filing Methods, or go to Filing Information Returns Electronically (T4/T5 and other types of returns) – Overview.

If you are filing on paper, use the T4A-NR Summary to report the totals of all the amounts you reported on the T4A-NR slips.

When filling out the summary:


You can also change the address of your business online in My Business Account. An authorized representative can use this service through Represent a Client.

Detailed instructions


Enter the last two digits of the calendar year for which you are filing the return.

Payer’s account number

Enter your 15-character payroll program account number.

Name and address of payer

Enter your operating or trading name, and address.

Line 88 – Total number of T4A-NR slips filed

Enter the total number of slips that you are including with the summary.

Line 18 – Gross income

Enter the total of box 18 from all T4A-NR slips.

Line 20 – Travel expenses

Enter the total of box 20 from all T4A-NR slips.

Line 22 – Total tax deductions reported on T4A-NR slips

Enter the total of box 22 from all T4A-NR slips.

Line 82 – Minus: Remittances

Enter the amount you remitted for the year under your payroll program account.


Subtract line 82 from line 22. Enter the difference in the space given. If there is no difference between the total deductions you reported and the amount you remitted for the year, leave lines 84 and 86 blank. Generally, the CRA does not refund or charge a difference of $2 or less.

Line 84 – Overpayment

If the amount on line 82 is more than the amount on line 22 (and you do not have to file another type of return for this payroll program account), enter the difference on line 84. Attach or send a note giving the reason for the overpayment and whether you want the CRA to transfer this amount to another account or refund the overpayment to you.

Line 86 – Balance due

If the amount on line 22 is more than the amount on line 82, enter the difference on line 86.

Lines 74 and 75 – Canadian-controlled private corporations or unincorporated payers

Enter the social insurance numbers of any proprietors or principal owners.

Lines 76 and 78 – Person to contact about this return

Enter the name and telephone number of a person that the CRA can contact for more information about this return.


A current officer of the business has to sign the T4A-NR Summary to confirm that the information is correct and complete.

T4A-NR information return

The T4A-NR information return is due on or before the last day of February following the calendar year in which you paid the amounts. If the due date falls on a Saturday or a Sunday, it is due on the next business day.

Your return is considered on time if the CRA receives it or it is postmarked on or before the next business day. If you fail to file it on time, the CRA may assess a penalty. See Penalties, interest and other consequences.

Electronic filing methods

Internet filing will be available starting January 9, 2023.

You must file information returns by Internet if you file more than 50 information returns (slips) for a calendar year.

Filing by Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can fill out an information return easily, following the step-by-step instructions.

Web Forms lets you:

After you submit your information return, you will receive a confirmation number that will be your proof that the CRA received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see Web access code.

To start using this application or to get more information about Web Forms, go to File using Web Forms.

Filing by Internet file transfer (XML)

Internet file transfer allows you to transmit an original or amended return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet, and your software will create, print, and save your electronic information return in XML format.

If you use commercial or in-house developed software to manage your business, you can file up to 150 MB by Internet file transfer. For example, a service bureau can file multiple returns in one submission, provided the total submission does not exceed the 150 MB restriction.

If your return is more than 150 MB, you can either compress your return or divide it so that each submission is no more than 150 MB.


If you are filing multiple slips electronically for the same return type, tax year and account number, group all slips together under one summary and file as one return. File original and amended slips in separate returns. For more information on filing information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

Web access code

To file your return over the Internet using the Internet file transfer or Web Forms services, you will need a business number and its associated web access code (WAC), unless you are filing through My Business Account or Represent a Client. For more information about these services, see Filing without a web access code. If you do not remember your code or you need a code for a new account, navigate to "Where do you find your Web access code" by clicking on Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before to access the web access code online service or call the e-Services Helpdesk at 1-800-959-5525.

Filing without a web access code

To register as a business owner, go to My Business Account and do the following:

To register as a representative, including employees of a business, go to Represent a Client and do the following:


If the business authorizes you online in My Business Account, you will have immediate online access to the business accounts.

Once you are registered as the business owner, or registered and authorized as a representative, an employee, or a group of employees, you will be able to file or amend T4A-NR slips without a Web access code.

If you are a non-resident representative living in the United States, you will need to provide your non-resident representative number (NRRN) and your ZIP code. To apply for an NRRN, you must submit Form RC391, Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN).

Filing on paper

If you file 1 to 50 slips, the CRA strongly encourages you to file over the Internet using Internet file transfer or Web Forms. The CRA explains these options under Electronic filing methods. However, you can still file up to 50 slips on paper.

If you need more paper copies, you can order a maximum of 9 single-page slips at Forms and publications or by calling 1-800-959-5525. There are two slips per page intended for printers, for typing, or to be filled out by hand.

If you choose to file your return on paper, mail it to:

T4A-NR Program
Jonquière Tax Centre
Post Office Box 1300 LCD Jonquière
Jonquière QC  G7S 0L5

Fill out one copy of the T4A-NR slip for each recipient and include it with your T4A-NR Summary. Enter the information for two different recipients on one sheet. You must keep the information from the T4A-NR slips and the T4A-NR Summary or a copy of these forms for your files.

After you file

When the CRA receives your information return, the CRA checks it to see if you have prepared it correctly. After an initial review, the CRA enters your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, the CRA may contact you.

After filing your information return, you may notice that you made an error on a T4A-NR slip. If so, you will have to prepare an amended slip to correct the information.

Amending or cancelling slips over the Internet

To amend a slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”

To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code “A” and slip report type code “C.”

For more information on how to amend or cancel information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

If you amend or cancel slips using the Internet, the CRA may contact you to find out why.

Amending or cancelling slips on paper

If you choose to file your amended return on paper, clearly identify the slips as amended or cancelled slips by writing “AMENDED” or “CANCELLED” at the top of each slip. Make sure you fill in all the necessary boxes, including the information that was correct on the original slip. Send two copies of the amended slips to the non-resident, in the same way you sent the originals. Send one copy of the amended slips to any tax centre with a letter explaining the reason for the amendment. The addresses of our tax centres are listed at the end of this guide.

Do not file an amended T4A-NR Summary.

Adding slips

After you file your information return, you may discover that you need to send additional slips. If you have original slips that were not filed with your return, file them separately either electronically or on paper.

To file additional slips electronically, see Electronic filing methods.

When you fill out additional slips on paper, clearly identify the new slips by writing “ADDITIONAL” at the top of each slip. Send one copy of the additional slips to any tax centre with a letter explaining the reason for the addition. The addresses of your tax centres are listed at the end of this guide. Do not file an additional T4A-NR Summary.


Any additional T4A-NR slips which are filed after the due date may result in a penalty. For the penalty structure, see Late filing and failing to file the T4A-NR information return.

Replacing slips

If you issue T4A-NR slips to replace copies that are lost or destroyed, do not send a copy to the CRA. Clearly identify them as “DUPLICATE” copies, and keep them with your records.

Appendix A – Country codes for tax purposes

Enter the appropriate three-letter code in box 27 of the T4A-NR slip. Please note that these codes should also be used in the address portion of the T4A-NR slip.

For more information, refer to the International organization for standardization ISO 3166 code called Codes for the representation of names of countries and their subdivisions.

Three-letter codes and related countries
Codes Countries
AFG Afghanistan
ALA Åland Islands
ALB Albania
DZA Algeria
ASM American Samoa
AND Andorra
AGO Angola
AIA Anguilla
ATA Antarctica
ATG Antigua and Barbuda
ARG Argentina
ARM Armenia
ABW Aruba
AUS Australia
AUT Austria
AZE Azerbaijan
BHS Bahamas (the)
BHR Bahrain
BGD Bangladesh
BRB Barbados
BLR Belarus
BEL Belgium
BLZ Belize
BEN Benin
BMU Bermuda
BTN Bhutan
BOL Bolivia (Plurinational State of)
BES Bonaire, Sint Eustatius and Saba
BIH Bosnia and Herzegovina
BWA Botswana
BVT Bouvet Island
BRA Brazil
IOT British Indian Ocean Territory (the)
BRN Brunei Darussalam
BGR Bulgaria
BFA Burkina Faso (Upper Volta)
BDI Burundi
KHM Cambodia (Kampuchea)
CMR Cameroon
CPV Cabo Verde
CYM Cayman Islands (the)
CAF Central African Republic (the)
TCD Chad
CHL Chile
CHN China (Mainland)
CXR Christmas Island (Australia)
CCK Cocos (Keeling) Islands (the)
COL Colombia
COM Comoros (the)
COG Congo (the)
COD Congo (the Democratic Republic of the) (formerly Zaire)
COK Cook Islands (the)
CRI Costa Rica
CIV Côte d’Ivoire (Ivory Coast)
HRV Croatia
CUB Cuba
CUW Curaçao
CYP Cyprus
CZE Czech Republic (the)
DNK Denmark
DJI Djibouti
DMA Dominica
DOM Dominican Republic (the)
ECU Ecuador
EGY Egypt
SLV El Salvador
GNQ Equatorial Guinea
ERI Eritrea
EST Estonia
SWZ Eswatini
ETH Ethiopia
FLK Falkland Islands (the) (Malvinas)
FRO Faroe Islands (the)
FJI Fiji
FIN Finland
FRA France
GUF French Guiana
PYF French Polynesia
ATF French Southern Territories (the)
GAB Gabon
GMB Gambia (the)
GEO Georgia
DEU Germany
GHA Ghana
GIB Gibraltar
GRC Greece
GRL Greenland
GRD Grenada
GLP Guadeloupe
GUM Guam
GTM Guatemala
GGY Guernsey
GIN Guinea
GNB Guinea-Bissau
GUY Guyana
HTI Haiti
HMD Heard Island and McDonald Islands
VAT Holy See (the)
HND Honduras
HKG Hong Kong
HUN Hungary
ISL Iceland
IND India
IDN Indonesia
IRN Iran (Islamic Republic of)
IRQ Iraq
IRL Ireland
IMN Isle of Man
ISR Israel
ITA Italy
JAM Jamaica
JPN Japan
JEY Jersey
JOR Jordan
KAZ Kazakhstan
KEN Kenya
KIR Kiribati
PRK Korea (the Democratic People’s Republic of) (North)
KOR Korea (the Republic of) (South)
KWT Kuwait
KGZ Kyrgyzstan
LAO Lao People’s Democratic Republic (the)
LVA Latvia
LBN Lebanon
LSO Lesotho
LBR Liberia
LBY Libya
LIE Liechtenstein
LTU Lithuania
LUX Luxembourg
MAC Macao
MDG Madagascar
MWI Malawi
MYS Malaysia
MDV Maldives
MLI Mali
MLT Malta
MHL Marshall Islands (the)
MTQ Martinique
MRT Mauritania
MUS Mauritius
MYT Mayotte
MEX Mexico
FSM Micronesia (Federated States of)
MDA Moldova (the Republic of)
MCO Monaco
MNG Mongolia
MNE Montenegro
MSR Montserrat
MAR Morocco
MOZ Mozambique
MMR Myanmar (Burma)
NAM Namibia
NRU Nauru
NPL Nepal
NLD Netherlands (the)
NCL New Caledonia
NZL New Zealand
NIC Nicaragua
NER Niger (the)
NGA Nigeria
NIU Niue
NFK Norfolk Island
MKD North Macedonia
GBR Northern Ireland and the United Kingdom of Great Britain
MNP Northern Mariana Islands (the)
NOR Norway
OMN Oman
PAK Pakistan
PLW Palau
PAN Panama
PNG Papua New Guinea
PRY Paraguay
PER Peru
PHL Philippines (the)
PCN Pitcairn
POL Poland
PRT Portugal
PRI Puerto Rico
QAT Qatar
REU Réunion
ROU Romania
RUS Russian Federation (the)
RWA Rwanda
BLM Saint Barthélemy
SHN Saint Helena, Ascension and Tristan da Cunha
KNA Saint Kitts and Nevis
LCA Saint Lucia
MAF Saint Martin (French part)
SPM Saint Pierre and Miquelon
VCT Saint Vincent and the Grenadines
WSM Samoa
SMR San Marino
STP Sao Tome and Principe
SAU Saudi Arabia
SEN Senegal
SRB Serbia
SYC Seychelles
SLE Sierra Leone
SGP Singapore
SXM Sint Maarten (Dutch part)
SVK Slovakia (Slovak Republic)
SVN Slovenia
SLB Solomon Islands
SOM Somalia
ZAF South Africa
SGS South Georgia and the South Sandwich Islands
SSD South Sudan
ESP Spain
LKA Sri Lanka
SDN Sudan (the)
SUR Suriname
SJM Svalbard and Jan Mayen
SWE Sweden
CHE Switzerland
SYR Syrian Arab Republic (the)
TWN Taiwan
TJK Tajikistan
TZA Tanzania, the United Republic of
THA Thailand
TLS Timor-Leste
TGO Togo
TKL Tokelau
TON Tonga
TTO Trinidad and Tobago
TUN Tunisia
TUR Türkiye
TKM Turkmenistan
TCA Turks and Caicos Islands (the)
TUV Tuvalu
UGA Uganda
UKR Ukraine
ARE United Arab Emirates
GBR United Kingdom of Great Britain and Northern Ireland (the)
USA United States of America (the)
UMI United States Minor Outlying Islands (the)
URY Uruguay
UZB Uzbekistan
VUT Vanuatu (New Hebrides)
VEN Venezuela (Bolivarian Republic of)
VNM Viet Nam
VGB Virgin Islands (British)
VIR Virgin Islands (U.S.)
WLF Wallis and Futuna
PSE West Bank and Gaza Strip
ESH Western Sahara
YEM Yemen
ZMB Zambia
ZWE Zimbabwe

Appendix B – U.S. state, territory, or possession codes

Use the following abbreviations when you enter the U.S. state, territory, or possession on the T4A-NR slip.

State, territory or possession and related code
State, territory or possession Code
Alabama AL
Alaska AK
American Samoa AS
Arizona AZ
Arkansas AR
Armed Forces Americas (except Canada) AA
Armed Forces Africa
Armed Forces Canada
Armed Forces Europe
Armed Forces Middle East
Armed Forces Pacific AP
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Florida FL
Georgia GA
Guam GU
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Louisiana LA
Maine ME
Marshall Islands MH
Maryland MD
Massachusetts MA
Michigan MI
Micronesia, Federated States of FM
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
Northern Mariana Islands MP
Ohio OH
Oklahoma OK
Oregon OR
Palau PW
Pennsylvania PA
Puerto Rico PR
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
United States Minor Outlying Islands UM
Utah UT
Vermont VT
Virgin Islands, U.S. VI
Virginia VA
Washington WA
West Virginia WV
Wisconsin WI
Wyoming WY

Digital services

Handling business taxes online

Use the CRA’s digital services for businesses throughout the year to:

To log in to or register for the CRA’s digital services, go to:

For more information, go to E-services for Businesses.

CRA BizApp

CRA BizApp is a mobile web app that offers secure access for small business owners and sole proprietors to view accounting transactions, pay outstanding balances, make interim payments, and more.

You can access CRA BizApp on any mobile device with an Internet browser—no app stores needed! To access the app, go to Mobile apps.

Receiving your CRA mail online

Sign up for email notifications to find out when your CRA mail, like your PD7A – Statement of account for current source deductions, is available in My Business Account.

For more information, go to Email notifications from the CRA – Businesses.

Authorizing the withdrawal of a pre-determined amount from your Canadian chequing account

PAD is a secure online, self-service, payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA’s secure My Business Account service at My Business Account, or the CRA BizApp. PADs are flexible and managed by you. You can use My Business Account to view historical records and modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

Electronic payments

Make your payment using:

For more information, go to Payments to the Canada Revenue Agency.

For more information

If you need help

If you need more information after reading this guide, go to Taxes or call 1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit.

Forms and publications

The CRA encourages electronic filing of your return. If you need a paper version of the CRA’s forms and publications, go to Forms and publications or call one of the following numbers:

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354. If you use an operator-assisted relay service, call our regular telephone numbers instead of the TTY number.  

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA). For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received:

  1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information, go to Contact information.
  2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
  3. If the problem is still not resolved, you can file a service related complaint by filling out Form RC193, Service Complaint. For more information and how to file a complaint, go to Submit service feedback.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsperson.

Formal disputes (objections and appeals)

If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.

For more information about objections and formal disputes, and related deadlines, go to Service feedback, objections, appeals, disputes, and relief measures.

Reprisal complaints

If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Service feedback, objections, appeals, disputes, and relief measures.


Tax centres

Jonquière Tax Centre
Post Office Box 1300 LCD Jonquière
Jonquière QC  G7S 5J2

Prince Edward Island Tax Centre
275 Pope Road
Summerside PE  C1N 6A2

Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1

Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB  R3C 3M2

Report foreign income and other foreign amounts

Report in Canadian dollars foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises. Alternatively, the CRA will also generally accept a rate for that day from another source if it is:

Other sources that the CRA would generally accept include rates from Bloomberg L.P., Thomson Reuters Corporation and OANDA Corporation. In certain circumstances described in the Income Tax Folio S5-F4-C1, Income Tax Reporting Currency, an average rate may be used to convert foreign currency amounts. Also refer to that Folio for more information about this or converting foreign amounts generally. For more information about converting foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.

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