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

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What is a T4A-NR slip

A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations.

You can get a Form T4A-NR in a PDF or PDF fillable/saveable format to file on paper.


T4A-NR slip

When to issue

You must issue a T4A-NR slip when all of the following apply:

  • Payment was made to non-resident individuals, partnerships, or corporations
  • Payment was made for services the non-resident performed in Canada that they did not perform in the ordinary course of an office or employment regardless of the amount paid or the taxes withheld

What to report

What to report and not report on a T4A-NR


  • Payment 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
  • 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

Do not report

What are the guidelines for filling out slips


  • If you have multiple payroll accounts, file a separate T4A-NR return for each payroll account based on the account that the payments were made from
  • Amounts are reported on a T4A-NR slip for the year in which it is paid
  • Report, in dollars and cents, all amounts you paid during the year
  • Report all amounts in Canadian dollars, even if they were paid in another currency. Learn more about the average exchange rates: Exchange rates

Do not

  • Do not show negative dollar amounts on slips, to make changes to previous years. Learn more: Make corrections after filing
  • If a box does not have a value, do not enter "nil" or "N/A", leave the box blank
  • Do not change the headings of any of the boxes
  • Do not enter hyphens or dashes between numbers
  • Do not enter the dollar sign ($)

How to fill out


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

Box 18 – Gross income

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.

Box 20 – Travel expenses

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.

Box 22 – Income tax deducted

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.

Box 23 – Reduction authorized
Procedure to fill in Box 23 – Reduction authorized
Situation Code to enter
If you have received written authorization from the Canada Revenue Agency (CRA) to reduce or waive the required withholding on the gross payment to the non-resident


If both you and the non-resident fill out Form R105-S, Simplified Waiver Application, allowing for a reduction or waiver of the withholding tax due 2
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 24 – City and province or territory where services rendered

Enter the name of the city and the appropriate 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 present in Canada (continuous or not) during the calendar year while under contract with you.

You need to include weekends and holidays.

Box 27 – Country code of residence

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.

List of 3-letter codes and related countries
3-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 Turkey
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
Box 28 – Non-resident's industry type code

Enter 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 for the non-resident
21 Mining, oil, or gas extraction
23 Construction
48 Transportation
49 Warehousing
50 Film industry 1
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 2
81 Other personal services (except public administration)
91 Public administration

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."

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.

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

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
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)

Country code

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.

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 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.

Box 13 – Account number

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

Box 14 – Foreign tax identification number

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.

Payer's name

Enter your operating or trade name in the space provided.

Payer's account number

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.

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