When to fill out a T4A-NR slip

Use the T4A-NR slip to report all amounts you paid 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.

Do not use a T4A-NR slip in the following situations:

• You paid non-resident employees in Canada who are in regular and continuous employment in Canada and who provide employment services in Canada on a temporary or permanent basis. To report amounts paid to these employees, use a T4 slip. For more information, see T4 – Information for employers.
• You paid directors' fees to a non-resident director. Report those amounts on a T4 slip. For more information, see T4 – Information for employers.
• You paid amounts for acting services of a non-resident actor in a film, television, or video production rendered in Canada. Report those amounts on a NR4 slip. For more information, go to Non-resident actors or see Guide T4061, NR4 – Non Resident Tax Withholding, Remitting, and Reporting

Forms and publications

• Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting
• Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
• Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary
• Form NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada
• Form T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• Form T4, Statement of Remuneration Paid