Remitting T4A-NR deductions

On this page

• When to remit
• New remitter
• Missing or lost remittance voucher

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 (CRA).

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.

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 Registering your business.

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. Make the it payable to the Receiver General, and print your payroll program account number on it.

Include a letter stating:

• you are a new remitter
• the period the remittance covers
• your business name, address, and telephone number
• your payroll program account number

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 for a new remitter. In your letter, indicate that you did not receive your remittance voucher.