T4A-NR slip – Payments to non-residents for services provided in Canada

Enter the 4 digits of the calendar year in which you made the payment to the recipient.

Report 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 reported in box 20.

Do not include GST/HST or PST in the amount reported in box 18.

Learn more: Payments of fees for services.

Report 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 provide enough details of the expenses or if the amount may not seem reasonable.

Do not report these expenses in box 18.

Report the amount of income tax you deducted from the recipient during the year.

Leave this box blank if you did not deduct income tax.

Enter the appropriate code from the following list:

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

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

You need to include weekends and holidays.

Enter the 3-letter code for the country in which the recipient is a resident for tax purposes.

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.

Enter the following classification system codes that best describes the non-resident's industry:

¹ Code 50 is for non-residents working in the film or television industry, including commercials, but does not include film actors.

² For non-residents involved in live performances or sporting events, including stage actors, use code 71 "Arts, entertainment, and recreation."

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.

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

For Canadian addresses, enter the city, 2-letter code for the province or territory, and the postal code.

For addresses outside Canada and the United States, enter the postal code and then the city name.

For U.S. addresses enter the city, 2-letter state, territory or possession codes and the zip code:

List of state, territory or possession and related code

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	AE
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

Line 4

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

Enter the 3-letter country code of residence that corresponds to the country you entered on line 4. The country code is for mailing purposes only.

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 CRA . You must enter the ITN or the TTN in this box.

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.

If the recipient of the reported amount is a business (sole proprietor, partnership, or corporation), enter the recipient's business number  (for example, 123456789RT0001).

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

Enter your operating or trade name in the space provided.

Enter your 15-character payroll account number  (for example, 123456789RP0001) on your copy and the copy you send to the CRA only.

Do not enter your payroll account on the copies you give to the recipients.