T4A-NR Summary – Payments to non-residents for services provided in Canada
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What is a T4A-NR Summary
The T4A-NR summary (T4A-NR-SUM) represents the total of the information reported on all of the T4A-NR slips you prepared for each recipient for the calendar year.
You can get a Form T4A-NR-SUM in a PDF or PDF fillable/saveable format to file on paper.
What to report
- Report all amounts in Canadian dollars, even if they were paid in another currency. Learn more about the average exchange rates: Exchange rates
- Fill out a separate T4A-NR Summary for each of your payroll accounts. The totals you report on your T4A-NR Summary have to agree with the totals of all amounts you reported on your T4A-NR slips for that payroll account
- If you do not have any amounts to report on a T4A-NR slip or summary, there is no need to send the CRA either form
- Do not change your address using the T4A-NR summary. Learn more about making changes: Make changes to your account
How to fill out
Enter the last 2 digits of the calendar year for which you are filing the T4A-NR Summary.
Payer's account number
Enter your 15-character payroll account number (for example, 123456789RP0001).
Name and address of payer
Enter your legal name, your operating or trading name (if it differs from your legal name), and address.
Line 88 – Total number of T4A-NR slips filed
Enter the total number of T4A-NR slips that you are filing with the T4A-NR summary.
Line 18 – Gross income
Add the amountd in box 18 of all T4A-NR slips. Report the total on line 18.
Line 20 – Travel expenses
Add the amountd in box 20 of all T4A-NR slips. Report the total on line 20.
Line 22 –Income tax deducted
Add the amountd in box 22 of all T4A-NR slips. Report the total on line 22.
Line 82 – Remittances
Report the total amount of income tax deductions you remitted to the CRA for your payroll account. You can get this amount from your most recent PD7A.
Learn more: Receiving payroll correspondence from the CRA
Subtract line 82 from line 22. Report the difference in the space provided.
- the amount is negative, there is an overpayment. Report the result on line 84.
- the amount is positive, there is a balance due. Report the result on line 86.
- 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 charge or refund 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 account), report the difference on line 84.
Attach or send a note providing the reason for the overpayment and whether you want the CRA to transfer this amount to another account, another year, or refund the overpayment to you.
Line 86 – Balance due
If the amount on line 22 is more than the amount on line 82, report 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 contact person that the CRA can call to get or clarify information you reported on the T4A-NR Summary.
An authorized person must sign and date the T4A-NR Summary.
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