Filling out the T4A-NR slip
When filling out T4A-NR slips, follow these instructions:
- Clearly fill out the slips.
- 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.
- Do not enter hyphens or dashes between numbers.
- Do not enter the dollar sign ($).
- Do not show negative dollar amounts on slips; to make changes to previous years, send amended slips for the years in question. For more information, go to Amending T4A-NR slips.
- If you do not have to enter an amount in a box, do not enter "nil"—leave the box blank.
- Do not change the headings of any of the boxes.
Detailed instructions
-
Year
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 CRA 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 account 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 provide enough details of the expenses or if the amount may not seem reasonable. Do not include these expenses in box 18.
-
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
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 1
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 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. 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 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."
-
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.
Note
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, two-letter code for the province or territory, and the postal code.
For U.S. addresses enter the city, two-letter state, territory or possession code as found in Appendix B, and the zip code.
For addresses outside Canada and the United States, enter the postal code and then the city name.
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.
Report a problem or mistake on this page
- Date modified: