T4A-NR Summary

Filling out the T4A-NR Summary

If you are filing your return electronically, do not send a paper copy of the slips or summary but keep a copy for your record. For more information about filing electronically, see Electronic filing methods or go to Filing Information Returns Electronically (T4/T5 and other types of returns) – Overview.

If you are filing on paper, use the T4A-NR Summary to report the totals of all the amounts you reported on the T4A-NR slips.

When filling out the summary:

• Report all amounts in Canadian dollars even if they were paid in another currency.
• The totals you report on the summary must agree with the amounts you report on your slips.
• If you have not reported any amounts on the T4A-NR slip or summary, there is no need to send a form.
• You cannot change your address using the T4A-NR Summary. To do this, please contact your tax centre.

Detailed instructions

Year

Enter the last two digits of the calendar year for which you are filing the return.

Payer's account number

Enter your 15-character payroll program account number.

Name and address of payer

Enter your operating or trading name, and address.

Line 88 – Total number of T4A-NR slips filed

Enter the total number of slips that you are including with the summary.

Line 18 – Gross income

Enter the total of box 18 from all T4A-NR slips.

Line 20 – Travel expenses

Enter the total of box 20 from all T4A-NR slips.

Line 22 – Total tax deductions reported on T4A-NR slips

Enter the total of box 22 from all T4A-NR slips.

Line 82 – Minus: Remittances

Enter the amount you remitted for the year under your payroll program account number.

Difference

Subtract line 82 from line 22. Enter the difference in the space given. If 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, we do not refund or charge 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 program account), enter the difference on line 84. Attach or send a note giving the reason for the overpayment and whether you want the CRA to transfer this amount to another account or refund the overpayment to you.

Line 86 – Balance due

If the amount on line 22 is more than the amount on line 82, enter 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 person that we can contact for more information about this return.

Certification

A current officer of the business has to sign the T4A-NR Summary to confirm that the information is correct and complete.

Forms and publications

• T4A-NRSUM, Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada