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T4A-NR – Payments to Non-Residents for Services Provided in

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					Non-Resident Withholding Tax Guide




T4A-NR – Payments to
Non-Residents for Services
Provided in Canada

2010




RC4445(E) Rev. 10
    Is this guide for you?

U   se this guide if you are a payer who makes payments
    to non-residents for services performed in Canada,
other than in employment situations.
                                                                   ■   You paid directors’ fees to a non-resident director.
                                                                       Report those amounts on a T4 slip. For information,
                                                                       go to www.cra.gc.ca/slips or see Guide RC4120,
                                                                       Employers’ Guide – Filing the T4 Slip and Summary.
Do not use this guide if:
                                                                   ■   You paid amounts for acting services of a non-resident
■   You paid employees not resident in Canada who are in
                                                                       actor in a film, television, or video production rendered
    regular and continuous employment in Canada.
                                                                       in Canada.
    For information go to www.cra.gc.ca/payroll or see
                                                                       Report those amounts on a NR4 slip. For information,
    Guide T4001, Employers’ Guide – Payroll Deductions and
                                                                       go to www.cra.gc.ca/filmservices and select
    Remittances. To report amounts paid to these employees,
                                                                       “Non-resident actors” or see Guide T4061, NR4 –
    use a T4 slip. For information, go to www.cra.gc.ca/slips
                                                                       Non-Resident Tax Withholding, Remitting, and Reporting.
    or see Guide RC4120, Employers’ Guide – Filing the T4 Slip
    and Summary.                                                       Note
                                                                       Payments for acting services of a stage performer or
                                                                       stage actor, or services for behind-the-scenes personnel
                                                                       are reported on a T4A-NR slip.




If you have a visual impairment, you can get our publications in
braille, large print, etext (CD or diskette), or MP3. For more
information, go to www.cra.gc.ca/alternate or call
1-800-959-2221.




La version française de cette publication est intitulée T4A-NR – Paiements versés à des non-résidents pour services rendus au
Canada.


                                                         www.cra.gc.ca
 What’s new?

Mandatory electronic filing
You must file information returns by Internet File Transfer in eXtensible mark-up language (XML) if you file more
than 50 T4A-NR information returns (slips) for a calendar year. Mandatory electronic filing relates to the date of filing, not
the tax year of the returns filed. If you are filing prior year returns with more than 50 T4A-NR information returns (slips),
they must also be filed electronically.




                                                       www.cra.gc.ca
    Table of contents
                                                                                       Page                                                                                           Page
Before you start ...................................................................      5   T4A-NR Summary..............................................................               9
                                                                                              T4A-NR information return .............................................                   10
Penalties and interest ..........................................................         5
                                                                                              Filing over the Internet.......................................................           10
Deducting income tax ........................................................             5   Electronic media..................................................................        10
Applying for a waiver or a reduction                                                          Filing on paper ....................................................................      10
  of withholding..................................................................        6
                                                                                              After you file.......................................................................     10
Recipients’ filing requirements..........................................                 6
                                                                                              Amending, cancelling, adding, or replacing slips ..........                               10
Remitting deductions.........................................................             6
                                                                                              Appendix A – Country codes ...........................................                    12
When to remit ......................................................................      6   Appendix B – U.S. state, territory,
My Payment .........................................................................      6                or possession codes ..................................                       14
Are you a new remitter? .....................................................             6
Missing or lost remittance voucher ...................................                    7   For more information ........................................................             15

T4A-NR slips .......................................................................      7
Completing T4A-NR slips ..................................................                7
Distributing the T4A-NR slips ...........................................                 9




4                                                                                 www.cra.gc.ca
                                                                 The penalty for failing to file the T4A-NR information
    Before you start                                             return by the due date is the greater of $100 or a penalty
                                                                 determined as follows:
Penalties and interest
                                                                      Number of             Penalty           Maximum
                                                                     information           (per day)           penalty
Failure to deduct                                                   returns (slips)
We can assess a penalty of 10% of the required amount of               by type
tax you failed to deduct.
                                                                         50 or less           $10                $1,000
When you are subject to this penalty more than once in a
calendar year, we may apply a 20% penalty to the second                  51 – 500             $15                $1,500
or later failures if they were made knowingly or under                501 – 2,500             $25                $2,500
circumstances of gross negligence.
                                                                    2,501 – 10,000            $50                $5,000
Failure to remit and late remitting
                                                                    10,001 or more            $75                $7,500
We can assess a penalty up to 20% of the amount you failed
to remit when:
                                                                 Interest
■   you deduct the amounts, but do not remit them; or
                                                                 If you fail to pay an amount, we may apply interest from
■   we receive the amounts you deducted after the due date.      the day your payment was due. The interest rate we use
If the remittance due date is a Saturday, Sunday, or public      is determined every three months, based on prescribed
holiday, your remittance is due on the next business day.        interest rates. Interest is compounded daily. We also apply
                                                                 interest to unpaid penalties.
The penalty is:
■   3% if the amount is one to three days late;                  Cancelling or waiving penalties and interest
                                                                 The taxpayer relief provisions of the Income Tax Act give
■   5% if it is four or five days late;
                                                                 us some discretion to cancel or waive all or part of any
■   7% if it is six or seven days late; and                      interest charges and penalties. This allows us to consider
                                                                 extraordinary circumstances that may have prevented
■   10% if it is more than seven days late or if no amount is    payers from fulfilling their obligations under the Income
    remitted.                                                    Tax Act. For details see www.cra.gc.ca/fairness or
We consider a non-sufficient funds (NSF) cheque to be a          Information Circular IC07-1, Taxpayer Relief Provisions.
failure to remit and will automatically apply a penalty, as
well as an administrative charge.
If you are subject to this penalty more than once in a            Deducting income tax
calendar year, we may assess a 20% penalty to the second
or later failures if they were made knowingly or under
circumstances of gross negligence.                               A    s a payer, you have to withhold 15% from fees,
                                                                      commissions, or other amounts that you pay to
                                                                 non-resident individuals, partnerships, or corporations
Late filing and failure to file the T4A-NR                       for services provided in Canada. A T4A-NR slip is used
information return                                               to report these payments.
In all instances, you have to file the T4A-NR information        For more information about your Canadian withholding
return and give the T4A-NR slips to the recipients on or         obligations, see Information Circular IC75-6, Required
before the last day of February following the calendar           Withholding From Amounts Paid to Non-Residents Providing
year to which the information return applies. If the last        Services in Canada.
day of February is a Saturday or Sunday, or a Canadian
public holiday, your information return is due the next
business day.
We consider your return to be filed on time if we receive it
or if it is postmarked on or before the due date.




                                                         www.cra.gc.ca                                                         5
                                                                  Send the returns to the following address:
Applying for a waiver or a reduction
                                                                     International Tax Services Office
of withholding                                                       Canada Revenue Agency
The 15% withholding is not the final tax of the                      P O Box 9769, Station T
non-resident. We consider the withholding to be a payment            Ottawa ON K1G 3Y4
on account of the non-resident’s potential tax liability in          CANADA
Canada. Generally, non-residents have to file a Canadian
income tax return to calculate their tax liability or to get a
refund of any excess withholding amounts.
                                                                   Remitting deductions
If a non-resident can show that the withholding is more
than their potential tax liability in Canada, either due to
treaty protection or income and expenses, we may waive            When to remit
or reduce the withholding.
                                                                  You have to remit your non-resident tax deductions so that
Non-residents who want to ask for a waiver or reduction of        we receive them on or before the 15th day of the month
withholding have to file a waiver application to the tax          following the month the amount was paid or credited to the
services office in the area where their services are to be        non-resident. We consider the payment to be received on the
provided. Non-residents working in the film industry should       date the payment is received at your Canadian financial
send their applications to the applicable Film Services Unit in   institution or at the CRA.
the Toronto, Montréal or Vancouver tax services office. For
more information see “Film services units” on page 15.              Note
                                                                    If the due date is a Saturday, Sunday, or Canadian
Waiver applications have to be filed no later than 30 days          public holiday, your remittance is due on the next
before the period of service begins, or 30 days before the          business day. For a list of public holidays, see
first payment for the related services.                             www.cra.gc.ca/duedates.
The non-resident has to give you a letter from us                 If your business or activity ends during the year, you have
authorizing a waiver or reduction of the withholding              to remit your non-resident tax deductions so that we
amount. If you do not receive such a letter, you have to          receive them no later than seven days after the day your
withhold the usual 15%.                                           business or activity ends.
For more information about the waiver or reduction of
withholding tax, see Information Circular IC75-6, Required        My Payment
Withholding from Amounts Paid to Non-Residents Providing          My Payment is a payment option that allows individuals
Services in Canada, Form R105, Regulation 105 Waiver              and businesses to make payments online, using the CRA
Application and Form R107, Regulation 105 Waiver                  Web site, from an account at a participating Canadian
Application – Film Industry.                                      financial institution. For additional information on this
                                                                  self-service option, go to www.cra.gc.ca/mypayment.
Recipients’ filing requirements
Non-residents who have carried on business in Canada or           Are you a new remitter?
who have been employed in Canada are usually taxable in           You must have a payroll account in order to remit the
Canada for their income from such activities. These               income tax deducted from payments made to non-residents
non-residents have to file a Canadian income tax return to        for services rendered in Canada.
calculate their tax liability or to get a refund of any excess
amounts that were withheld.                                       If you already have a 9-digit CRA Business Number (BN),
                                                                  but have never remitted income tax deductions before, you
(a) For individuals, a T1 Income Tax and Benefit Return           only need to add a payroll account to your existing BN.
    for the province or territory where the individual            However, if you do not have a BN, you have to apply for
    earned the income must be filed by April 30 of the            one and register for a payroll account.
    following year, or by June 15 of the following year
    if the individual is carrying on business in Canada.          There are various methods available to register for a BN
    In either case, if the individual has a balance owing         and a payroll account. For information on the BN and CRA
    for the year, it must be paid on or before April 30           business accounts, go to www.cra.gc.ca/bn or see
    of the following year.                                        Guide RC2, The Business Number and Your Canada Revenue
                                                                  Agency Program Accounts.
(b) For a corporation, a T2 Corporation Income Tax Return
    must be filed within six months after the end of each tax     Once you are registered, we will send you a letter
    year. The tax year of a corporation is its fiscal period.     confirming your Business Number, as well as a summary of
                                                                  the information you have provided.
(c) For partnerships, each member of the partnership must
    file the appropriate income tax return (either T1 or T2)
    within the required time.




6                                                        www.cra.gc.ca
When you make your first payment, send a cheque or money          ■   Do not show negative dollar amounts on slips; to make
order to any tax centre. The addresses are listed at the end of       changes to previous years, send us amended slips for
this guide. Make the cheque or money order payable to the             the years in question. For more information, see page 10.
Receiver General, and print your payroll account number on
                                                                  ■   If you do not have to enter an amount in a box, do not
the back.
                                                                      enter “nil”—leave the box blank.
Include a letter stating:
                                                                  ■   Do not change the headings of any of the boxes.
■   you are a new remitter;
■   the period the remittance covers;                             Completing the boxes
                                                                  Year
■   your complete business name, address, and telephone
                                                                  Enter the four digits of the calendar year in which you
    number; and
                                                                  made the payment to the recipient.
■   your account number.
                                                                  Box 18 – Gross income
After you make your first remittance, we will send you a
remittance voucher for your next payment.                         Enter the gross amount of fees, commissions, or other
                                                                  amounts you paid to the non-resident for services rendered
If you need help in calculating or remitting your                 in Canada. Do not include travel expenses that you
deductions, call 1-800-959-5525.                                  included in box 20.

Missing or lost remittance voucher                                Box 20 – Travel expenses
                                                                  Enter all travel expenses you paid directly to third parties
If you do not receive a remittance voucher in time for your
                                                                  for the benefit of the non-resident, and travel expenses
next payment, send in the payment as described above.
                                                                  you reimbursed to the non-resident. Travel expenses
In your letter, indicate that you did not receive your
                                                                  are restricted to reasonable expenses incurred for
remittance voucher.
                                                                  transportation, accommodation, and meals. Keep vouchers
    Note                                                          to support these travel expenses. Do not include these
    Even if you do not have a remittance voucher, you still       expenses in box 18, “Gross income.”
    have to send us your payment on time.
                                                                  For more information, see Information Circular IC75-6,
                                                                  Required Withholding From Amounts Paid to Non-Residents
                                                                  Providing Services in Canada.
    T4A-NR slips
                                                                  Box 22 – Income tax deducted
                                                                  Enter the amount of income tax you deducted from the
U   se the T4A-NR slip to report all amounts you paid
    to non-resident individuals, partnerships, and
corporations for services they performed in Canada that
                                                                  recipient during the year. Leave this box blank if you did
                                                                  not deduct income tax.
they did not perform in the ordinary course of an office
or employment.                                                    Box 23 – Reduction authorized
                                                                  Enter a “1” if you have received written authorization from
Completing T4A-NR slips                                           us to reduce or waive the required withholding on the
                                                                  gross payment to the non-resident. Enter a “2” if you have
When completing T4A-NR slips:                                     not received this authorization.
■   Complete the slips clearly and in alphabetical order.
                                                                  Box 11 – Recipient code
■   Report, in dollars and cents, all amounts you paid during     Enter the appropriate code from the following list:
    the year.
                                                                  Code      Type of recipient
■   Report all amounts in Canadian dollars, even if they
    were paid in another currency.                                    1     individual
                                                                      3     corporation
■   Do not enter hyphens or dashes between numbers or                 4     other (for example, association, trust, including
    names.                                                                  fiduciary-trustee, nominee, estate, or partnership)
■   Do not enter the dollar sign ($).                                 5     government, government enterprise, or
                                                                            international organizations and agencies




                                                         www.cra.gc.ca                                                            7
Box 24 – City and province or territory where services             For non-residents involved in live performances or sporting
rendered                                                           events, including stage actors, use code 71 “Arts,
                                                                   entertainment, and recreation.”
Enter the name of the city and the appropriate code from
the following list to indicate where the non-resident
                                                                   Box 16 – Professional name (if applicable)
performed the services:
                                                                   If the professional or operating name is different from the
             Province or territory                  Code           real or legal name of the non-resident, enter the
                                                                   professional name in this box.
    Alberta                                           AB
    British Columbia                                  BC           Box 12 – Social insurance number (SIN) or individual
    Manitoba                                          MB           tax number (ITN)
    New Brunswick                                     NB           Enter the Canadian social insurance number (SIN) assigned
    Newfoundland and Labrador                         NL           to the non-resident individual. If a SIN has not been
                                                                   assigned, ask the non-resident if they have been assigned
    Northwest Territories                             NT
                                                                   an individual tax number (ITN) or a temporary tax number
    Nova Scotia                                       NS           (TTN) by us and enter it here. An ITN is normally assigned
    Nunavut                                           NU           to a non-resident individual if they have applied for a
    Ontario                                           ON           waiver or a reduction of withholding or if they have
    Prince Edward Island                              PE           previously filed a Canadian tax return. If a SIN, ITN, or
    Quebec                                            QC           TTN has not been assigned to the non-resident, leave the
    Saskatchewan                                      SK
                                                                   box blank.
    Yukon                                             YT
                                                                   Box 13 – Account number
                                                                   If the recipient of the reported amount is a business (sole
Box 26 – Number of days recipient was present in
                                                                   proprietor, partnership, or corporation), enter the
Canada                                                             recipient’s 15-character account number.
Enter the total number of days the non-resident was
present in Canada during the calendar year while under
                                                                   Box 14 – Foreign tax identification number
contract with you. Include weekends and holidays.
                                                                   Enter the tax identification number (such as the social
                                                                   security number or other number) assigned to the
Box 27 – Country code of residence                                 non-resident for tax purposes by their country of residence.
From the list in Appendix A on page 12, enter the
three-letter code for the country in which the recipient is a
                                                                   Non-resident recipient’s name and address
resident for tax purposes. Only use the codes listed in
                                                                   If you are preparing the T4A-NR slip for an individual,
Appendix A. Generally, the recipient’s country for tax and
                                                                   enter their last name, followed by the first name and initial.
mailing purposes will be the same. However, if they are
                                                                   Otherwise, enter the name of the corporation, organization,
different, you must always enter the country of residency
                                                                   association, trust, or institution.
for tax purposes.
                                                                       Note
Box 28 – Non-resident’s industry type code                             Do not enter the name of the secretary treasurer or any
Enter one of the following classification system codes that            other individual who has signing authority.
best describes the non-resident’s industry:
                                                                   Enter the recipient’s full mailing address as follows:
Code      Type of industry
                                                                   Lines 1 and 2 – Enter the street address, (civic number,
    21    Mining, oil, or gas extraction                           street name, and post office box number or rural route
    23    Construction                                             number).
    48    Transportation
                                                                   Line 3:
    49    Warehousing
    50    Film industry                                            ■   For Canadian addresses, enter the city, two-letter
    51    Information and cultural industries                          provincial or territorial code (see this page), and the
    54    Professional technical and scientific services               postal code.
    61    Educational services
                                                                   ■   For U.S. addresses enter the city, two-letter state,
    62    Health care and social assistance
                                                                       territory or possession code (as found in Appendix B),
    71    Arts, entertainment, and recreation
                                                                       and the zip code.
    81    Other personal services (except public
          administration)                                          ■   For addresses outside Canada and the United States
    91    Public administration                                        enter the postal code and then the city name.

Code 50 is for non-residents working in the film or                Line 4 – Enter the full country name (if Canada, leave blank
television industry, including commercials, but does not           but enter CAN in the country code box).
include film actors.                                               Country code – Enter the three-letter country code from
                                                                   Appendix A that corresponds to the country you indicated
                                                                   on line 4. The country code is for mailing purposes only.


8                                                          www.cra.gc.ca
Payer’s name                                                      Identification
Enter your operating or trade name in the space provided.         Enter your 15-character Payroll Account Number,
                                                                  operating or trading name, and address in the relevant
Payer’s account number                                            boxes at the top of the blank summary.
Enter the 15-character Payroll Account Number you use to
send us your recipients’ deductions. This number appears          Line 88 – Total number of T4A-NR slips filed
in the top left corner of the statement of account that we        Enter the total number of slips that you are including with
send you each month. It consists of three parts—the               the summary.
nine-digit Business Number (BN), a two-letter Program
Identifier, and a four-digit reference number.                    Line 18 – Gross income
Your Payroll Account Number should not appear on the              Enter the total of box 18 from all T4A-NR slips.
two copies of the T4A-NR slip that you give to the
recipients.                                                       Line 20 – Travel expenses
                                                                  Enter the total of box 20 from all T4A-NR slips.
Distributing the T4A-NR slips                                     Line 22 – Total tax deductions reported
You must give recipients their T4A-NR slips on or before          on T4A-NR slips
the last day of February following the calendar year to           Enter the total of box 22 from all T4A-NR slips.
which the slips apply. If you do not, you may be subject to
a penalty. The penalty for failing to distribute T4A-NR slips     Line 82 – Minus: remittances
to recipients is $25 per day for each such failure with a         Enter the amount you remitted for the year under your
minimum penalty of $100 and a maximum of $2,500.                  Payroll Account Number.
Provide the recipient with one of the following:
                                                                  Difference
■   two copies, sent by mail to their last known address;
                                                                  Subtract line 82 from line 22. Enter the difference in the
■   two copies, delivered in person; or                           space provided. If there is no difference between the total
                                                                  deductions you reported and the amount you remitted for
■   one copy distributed electronically (for example, by          the year, leave lines 84 and 86 blank. Generally, we do not
    e-mail), if you have the recipient’s consent in writing or    refund or charge a difference of $2 or less.
    electronic format.
Print the two T4A-NR slips that you have to give to each          Line 84 – Overpayment
recipient on one sheet. For security purposes, do not print       If the amount on line 82 is more than the amount on line 22
your Payroll Account Number on these copies.                      (and you do not have to file another type of return for this
                                                                  payroll account number), enter the difference on line 84.
    Note
                                                                  Attach a note indicating the reason for the overpayment
    If T4A-NR slips are returned as undeliverable,
                                                                  and whether you want us to transfer this amount to another
    we suggest that you retain the slips with the
                                                                  account or refund the overpayment to you.
    non-resident’s file.
Keep a copy of the T4A-NR slips for your records.                 Line 86 – Balance due
                                                                  If the amount on line 22 is more than the amount on line 82,
                                                                  enter the difference on line 86.
    T4A-NR Summary                                                Amount enclosed
                                                                  If you have a balance due, attach a cheque or money order
U     se the T4A-NR Summary to report the totals of all the
      amounts you reported on the T4A-NR slips.
                                                                  payable to the Receiver General for the balance owing.

When completing the summary:                                      Lines 74 and 75 – Canadian-controlled private
                                                                  corporations or unincorporated payers
■   Report all amounts in Canadian dollars even if they were
                                                                  Enter the social insurance numbers of any proprietors or
    paid in another currency.
                                                                  principal owners.
■   The totals you report on the summary must agree with
    the amounts you report on your slips.                         Lines 76 and 78 – Person to contact about this return
                                                                  Enter the name and telephone number of a person that we
Detailed instructions                                             can contact for more information about this return.

Year                                                              Certification
Enter the last two digits of the calendar year for which you      A current officer of the business has to sign the
are filing the return.                                            T4A-NR Summary to confirm that the information is
                                                                  correct and complete.




                                                          www.cra.gc.ca                                                         9
 T4A-NR information return                                         Electronic media
                                                                   If you file 1 to 50 T4A-NR information slips you may file
                                                                   using electronic media (DVD, CD and diskette), however
T   he T4A-NR information return is due on or before the
    last day of February following the calendar year in
which you paid the amounts. If the due date falls on a
                                                                   we encourage you to file over the Internet in eXtensible
                                                                   mark-up language (XML) by Internet File Transfer. For an
Saturday or Sunday, or a Canadian public holiday, it is due        explanation of the technical specifications and instructions
on the next business day.                                          you need to file on electronic media (DVD, CD, or diskette),
                                                                   go to www.cra.gc.ca/electronicmedia.
We consider your return to be filed on time if we receive it
or if it is postmarked on or before the due date. If you fail to     Note
file it on time, we may assess a penalty. See “                      If you use electronic media (DVD, CD or diskette) to file
Penalties and interest” on page 5.                                   more than 50 information returns (slips), you are now
                                                                     required to file by Internet File Transfer in eXtensible
                                                                     mark up language (XML).
Filing over the Internet
If you file 1 to 50 T4A-NR information slips we encourage          Filing on paper
you to file over the Internet in eXtensible mark-up language
(XML) by Internet File Transfer. However, you can file up          If you file 1 to 50 T4A-NR slips you may file on paper;
to 50 T4A-NR slips on electronic media (DVD, CD, or                however, we encourage you to file over the Internet in
diskette) or on paper.                                             eXtensible mark-up language (XML) format by Internet File
                                                                   Transfer. You will get immediate confirmation that we
                                                                   received your information return. See “Internet File
Internet File Transfer                                             Transfer” on this page.
If you use commercial or in-house developed software to
manage your business, you can file up to 150 MB by                   Note
Internet File Transfer. Go to www.cra.gc.ca/iref for more            If you file more than 50 T4A-NR slips for a calendar
information.                                                         year, you must file over the Internet.

     Note                                                          Send your completed paper T4A-NR information return to:
     If your return is more than 150 MB, you can either               Ottawa Technology Centre
     compress your return or you can divide it so that each           Canada Revenue Agency
     submission is no more than 150 MB.                               875 Heron Road
If you file more than 50 T4A-NR information slips for a               Ottawa ON K1A 1G9
calendar year, you must file the return over the Internet.            CANADA

Internet filing is available from January 10, 2011, to early       Complete one copy of the T4A-NR slip for each
December 2011.                                                     non-resident to send with your T4A-NR Summary. Enter
                                                                   the information for two different recipients on one sheet.
Web access code                                                    You must keep copies of the slips and summary for your
                                                                   files.
To file your return using Internet File Transfer, you need a
Web access code (WAC). If you qualify, you will receive a
letter providing you with your WAC. If you do not receive
a WAC, call our help desk at 1-877-322-7849.                        After you file
My Business Account
My Business Account allows you to file your T4A-NR
information return (up to 3.5 MB) over the Internet without
                                                                   W      hen we receive your information return, we check it
                                                                          to see if you have prepared it correctly. After an
                                                                   initial review, we enter your return into our processing
a Web access code by Internet File Transfer.                       system, which captures the information and performs
Log in to My Business Account using your user ID and               various validity and balancing checks. If there are any
password. If you have not registered with the My Business          problems, we may contact you.
Account service, go to www.cra.gc.ca/mybusinessaccount.
Please note that it may take up to five business days to get       Amending, cancelling, adding, or
your CRA security code in the mail.
                                                                   replacing slips
For details, go to www.cra.gc.ca/mybusinessaccount.                If you notice errors on the slips before you file them with
                                                                   us, you can correct them by preparing new slips and
                                                                   removing any incorrect copies from the return. If you do
                                                                   not prepare a new slip, initial any changes you make on the
                                                                   slip. Make sure you correct the summary.




10                                                       www.cra.gc.ca
Amending slips                                                    Cancelling paper slips
After you file your information return, you may notice that       If you are cancelling a slip, send us a copy of the original
you made an error when preparing the T4A-NR slips. If so,         clearly marked “CANCELLED.” The addresses of our tax
you will have to prepare amended slips to correct                 centres are listed at the end of this guide.
the information.
                                                                  Adding slips
Amending slips electronically                                     After you file your T4A-NR information return, you may
For information on amending slips electronically, go to           discover that you need to send us additional T4A-NR slips.
www.cra.gc.ca/file-xml and select the “Amending returns”          If you have original slips that were not filed with your
option.                                                           return, file them in a separate original return. If the total
                                                                  number of T4A-NR slips you file is more than 50 slips for
Amending paper slips                                              the same calendar year, you have to file the additional slips
Clearly identify the new slips as amended slips by writing        over the Internet.
“AMENDED” at the top. When you amend a slip, complete
all the necessary boxes, including the information that was       Adding slips electronically
correct on the original slip. Send two copies of the amended      We accept additional original T4A-NR slips in electronic
slips to the non-resident in the same way you sent the            format. Go to www.cra.gc.ca/file-xml and select
originals.                                                        “Amending returns.”
Send one copy of the amended slips to any tax centre with
a letter explaining the reason for the amendment. The             Adding slips on paper
addresses of our tax centres are listed at the end of this        When sending us additional T4A-NR slips on paper, clearly
guide. Do not file an amended T4A-NR Summary when                 identify the new slips by writing “ADDITIONAL” at the
you send in amended slips.                                        top. Send a copy of the slips to any tax centre. The
                                                                  addresses of our tax centres are listed at the end of this
                                                                  guide. Do not file an additional T4A-NR Summary.
Cancelling slips
Cancelling slips electronically                                   Replacing slips
A cancelled slip is considered to be the same as an
amended slip. For information on cancelling slips                 If you issue T4A-NR slips to replace copies that are lost or
electronically, go to www.cra.gc.ca/file-xml and select           destroyed, do not send us a copy. Clearly identify them as
“Amending returns.”                                               “DUPLICATE” copies, and keep them with your records.




                                                          www.cra.gc.ca                                                          11
 Appendix A – Country codes

E    nter the appropriate three-letter code in box 27 of the T4A-NR slip. Please note that these codes should also be used in
     the address portion of the T4A-NR slip.
AFG      Afghanistan                         COD      Congo, the Democratic              ISL      Iceland
ALA      Åland Islands                                Republic of the (formerly          IND      India
ALB      Albania                                      Zaire)                             IDN      Indonesia
DZA      Algeria                             COK      Cook Islands                       IRN      Iran, Islamic Republic of
ASM      American Samoa                      CRI      Costa Rica                         IRQ      Iraq
AND      Andorra                             CIV      Côte d’Ivoire (Ivory Coast)        IRL      Ireland
AGO      Angola                              HRV      Croatia                            IMN      Isle of Man
AIA      Anguilla                            CUB      Cuba                               ISR      Israel
ATA      Antarctica                          CUW      Curaçao                            ITA      Italy
ATG      Antigua and Barbuda                 CYP      Cyprus
ARG      Argentina                           CZE      Czech Republic                     JAM      Jamaica
ARM      Armenia                                                                         JPN      Japan
ABW      Aruba                               DNK      Denmark                            JEY      Jersey
AUS      Australia                           DJI      Djibouti                           JOR      Jordan
AUT      Austria                             DMA      Dominica
AZE      Azerbaijan                          DOM      Dominican Republic                 KAZ      Kazakhstan
AZO      Azores                                                                          KEN      Kenya
                                             ECU      Ecuador                            KIR      Kiribati
BHS      Bahamas                             EGY      Egypt                              PRK      Korea, Democratic People’s
BHR      Bahrain                             SLV      El Salvador                                 Republic of (North)
BGD      Bangladesh                          GNQ      Equatorial Guinea                  KOR      Korea, Republic of (South)
BRB      Barbados                            ERI      Eritrea                            KWT      Kuwait
BLR      Belarus                             EST      Estonia                            KGZ      Kyrgyzstan
BEL      Belgium                             ETH      Ethiopia
BLZ      Belize                                                                          LAO      Lao People’s Democratic
BEN      Benin                               FLK      Falkland Islands (Malvinas)                 Republic
BMU      Bermuda                             FRO      Faroe Islands                      LVA      Latvia
BTN      Bhutan                              FJI      Fiji                               LBN      Lebanon
BOL      Bolivia, Plurinational              FIN      Finland                            LSO      Lesotho
         State of                            FRA      France                             LBR      Liberia
BES      Bonaire, Saint Eustatius            GUF      French Guiana                      LBY      Libyan Arab Jamahiriya
         and Saba                            PYF      French Polynesia                   LIE      Liechtenstein
BIH      Bosnia and Herzegovina              ATF      French Southern Territories        LTU      Lithuania
BWA      Botswana                                                                        LUX      Luxembourg
BVT      Bouvet Island                       GAB      Gabon
BRA      Brazil                              GMB      Gambia                             MAC      Macao
IOT      British Indian Ocean                GEO      Georgia                            MKD      Macedonia, the former
         Territory                           DEU      Germany                                     Yugoslav Republic of
BRN      Brunei Darussalam                   GHA      Ghana                              MDG      Madagascar
BGR      Bulgaria                            GIB      Gibraltar                          MDR      Madeira
BFA      Burkina Faso (Upper Volta)          GRC      Greece                             MWI      Malawi
BDI      Burundi                             GRL      Greenland                          MYS      Malaysia
                                             GRD      Grenada                            MDV      Maldives
KHM      Cambodia (Kampuchea)                GLP      Guadeloupe                         MLI      Mali
CMR      Cameroon                            GUM      Guam                               MLT      Malta
CMP      Campione                            GTM      Guatemala                          MHL      Marshall Islands
CNP      Canary Islands                      GGY      Guernsey                           MTQ      Martinique
CPV      Cape Verde                          GIN      Guinea                             MRT      Mauritania
CYM      Cayman Islands                      GNB      Guinea-Bissau                      MUS      Mauritius
CAF      Central African Republic            GUY      Guyana                             MYT      Mayotte
TCD      Chad                                                                            MEX      Mexico
CHL      Chile                               HTI      Haiti                              FSM      Micronesia, Federated
CHN      China (Mainland)                    HMD      Heard Island and McDonald                   States of
CXR      Christmas Island (Australia)                 Islands                            MDA      Moldova, Republic of
CCK      Cocos (Keeling) Islands             VAT      Holy See (Vatican City State)      MCO      Monaco
COL      Colombia                            HND      Honduras                           MNG      Mongolia
COM      Comoros                             HKG      Hong Kong                          MNE      Montenegro
COG      Congo                               HUN      Hungary                            MSR      Montserrat
                                                                                         MAR      Morocco

12                                                      www.cra.gc.ca
MOZ   Mozambique                 REU   Réunion                       TWN   Taiwan
MMR   Myanmar (Burma)            ROU   Romania                       TJK   Tajikistan
                                 RUS   Russian Federation            TZA   Tanzania, United Republic
NAM   Namibia                    RWA   Rwanda                              of
NRU   Nauru                                                          THA   Thailand
NPL   Nepal                      BLM   Saint Barthélemy              TLS   Timor-Leste
NLD   Netherlands                SHN   Saint Helena, Ascension and   TGO   Togo
NCL   New Caledonia                    Tristan da Cunha              TKL   Tokelau
NZL   New Zealand                KNA   Saint Kitts and Nevis         TON   Tonga
NIC   Nicaragua                  LCA   Saint Lucia                   TTO   Trinidad and Tobago
NER   Niger                      MAF   Saint Martin                  TUN   Tunisia
NGA   Nigeria                    SPM   Saint Pierre and Miquelon     TUR   Turkey
NIU   Niue                       VCT   Saint Vincent and the         TKM   Turkmenistan
NFK   Norfolk Island                   Grenadines                    TCA   Turks and Caicos Islands
GBR   Northern Ireland           WSM   Samoa                         TUV   Tuvalu
MNP   Northern Mariana Islands   SMR   San Marino
NOR   Norway                     STP   Sao Tome and Principe         UGA   Uganda
                                 SAU   Saudi Arabia                  UKR   Ukraine
OMN   Oman                       SEN   Senegal                       ARE   United Arab Emirates
                                 SRB   Serbia                        GBR   United Kingdom
PAK   Pakistan                   SYC   Seychelles                          (incl. Northern Ireland)
PLW   Palau                      SLE   Sierra Leone                  USA   United States
PSE   Palestinian Territory,     SGP   Singapore                     UMI   United States Minor
      Occupied                   SXM   Sint Maarten (Dutch part)           Outlying Islands
PAN   Panama                     SVK   Slovakia (Slovak Republic)    URY   Uruguay
PNG   Papua New Guinea           SVN   Slovenia                      UZB   Uzbekistan
PRY   Paraguay                   SLB   Solomon Islands
PER   Peru                       SOM   Somalia                       VUT   Vanuatu (New Hebrides)
PHL   Philippines                ZAF   South Africa                  VEN   Venezuela, Bolivarian
PCN   Pitcairn                   SGS   South Georgia and the South         Republic of
POL   Poland                           Sandwich Islands              VNM   Viet Nam
PRT   Portugal                   ESP   Spain                         VGB   Virgin Islands, British
PRI   Puerto Rico                LKA   Sri Lanka                     VIR   Virgin Islands, U.S.
                                 SDN   Sudan
QAT   Qatar                      SUR   Suriname                      WLF   Wallis and Futuna
                                 SJM   Svalbard and Jan Mayen        ESH   Western Sahara
                                 SWZ   Swaziland
                                 SWE   Sweden                        YEM   Yemen
                                 CHE   Switzerland
                                 SYR   Syrian Arab Republic          ZMB   Zambia
                                                                     ZWE   Zimbabwe




                                         www.cra.gc.ca                                                13
 Appendix B – U.S. state, territory,
 or possession codes
Use the following abbreviations when you enter the U.S. state, territory, or possession on the T4A-NR slip.

      State, territory or possession          Code                 State, territory or possession             Code
     Alabama                                    AL               Minnesota                                     MN
     Alaska                                     AK               Mississippi                                   MS
     American Samoa                             AS               Missouri                                      MO
     Arizona                                    AZ               Montana                                       MT
     Arkansas                                   AR               Nebraska                                      NE
     Armed Forces Americas (except              AA               Nevada                                        NV
     Canada)                                                     New Hampshire                                 NH
     Armed Forces Africa                                         New Jersey                                    NJ
     Armed Forces Canada
                                                AE               New Mexico                                    NM
     Armed Forces Europe
                                                                 New York                                      NY
     Armed Forces Middle East
                                                                 North Carolina                                NC
     Armed Forces Pacific                       AP
                                                                 North Dakota                                  ND
     California                                 CA
                                                                 Northern Mariana Islands                      MP
     Colorado                                   CO
                                                                 Ohio                                          OH
     Connecticut                                CT
                                                                 Oklahoma                                      OK
     Delaware                                   DE
                                                                 Oregon                                        OR
     District of Columbia                       DC
                                                                 Palau                                         PW
     Florida                                    FL
                                                                 Pennsylvania                                  PA
     Georgia                                    GA
                                                                 Puerto Rico                                   PR
     Guam                                       GU
                                                                 Rhode Island                                  RI
     Hawaii                                     HI
                                                                 South Carolina                                SC
     Idaho                                      ID
                                                                 South Dakota                                  SD
     Illinois                                   IL
                                                                 Tennessee                                     TN
     Indiana                                    IN
                                                                 Texas                                         TX
     Iowa                                       IA
                                                                 United States Minor Outlying Islands          UM
     Kansas                                     KS
                                                                 Utah                                          UT
     Kentucky                                   KY
                                                                 Vermont                                       VT
     Louisiana                                  LA
                                                                 Virgin Islands, U.S.                           VI
     Maine                                      ME
                                                                 Virginia                                      VA
     Marshall Islands                           MH
                                                                 Washington                                    WA
     Maryland                                   MD
                                                                 West Virginia                                 WV
     Massachusetts                              MA
                                                                 Wisconsin                                     WI
     Michigan                                   MI
                                                                 Wyoming                                       WY
     Micronesia, Federated States of            FM




14                                                    www.cra.gc.ca
 For more information

I   f you need more help after reading this guide,
    see www.cra.gc.ca, or call 1-800-959-5525.
                                                               Addresses
                                                               Ottawa Technology Centre
To get forms and publications, see www.cra.gc.ca/forms,        Canada Revenue Agency
or call 1-800-959-2221.                                        875 Heron Road
                                                               Ottawa ON K1A 1G9
Electronic mailing lists                                       Electronic Media Processing Unit
We can notify you immediately about new information            Ottawa Technology Centre
on payroll, electronic filing for businesses, and more.        Canada Revenue Agency
To subscribe free of charge, go to www.cra.gc.ca/lists.        875 Heron Road
                                                               Ottawa ON K1A 1A2
Teletypewriter (TTY) users
                                                               Tax centres
TTY users can call 1-800-665-0354 for bilingual assistance
                                                               St. John’s Tax Centre
during regular business hours.
                                                               290 Empire Avenue
                                                               St. John’s NL A1B 3Z1
Film services units
                                                               Summerside Tax Centre
For more information on payments for acting services,          275 Pope Road
see www.cra.gc.ca/filmservices, and select “Non-resident       Summerside PE C1N 6A2
actors.”
                                                               Jonquière Tax Centre
You can also contact a Film Services Unit at the following     2251 René-Lévesque Boulevard
addresses and numbers:                                         Jonquière QC G7S 5J1
For services performed in British Columbia, Alberta,           Shawinigan-Sud Tax Centre
Saskatchewan, and Manitoba                                     Post Office Box 3000, Station Bureau-chef
Vancouver Tax Services Office                                  Shawinigan QC G9N 7S6
Film Services Unit, 447-14
1166 West Pender Street                                        Sudbury Tax Centre
Vancouver BC V6E 3H8                                           1050 Notre-Dame Avenue
                                                               Sudbury ON P3A 5C1
Telephone ....... 604-775-7918
Fax.................... 604-666-9670                           Winnipeg Tax Centre
                                                               66 Stapon Road
For services performed in Ontario, Nunavut, the                Winnipeg MB R3C 3M2
Northwest Territories, and Yukon
Toronto Centre Tax Services Office                             Surrey Tax Centre
Film Services Unit                                             9755 King George Boulevard
1 Front Street West                                            Surrey BC V3T 5E1
Toronto ON M5J 2X6
Telephone ....... 416-954-4791 or 416-954-4792                 Our Service complaint process
Fax.................... 416-954-8528                           If you are not satisfied with the service you have received,
                                                               contact the CRA office you have been dealing with. You
For services performed in Quebec, Prince Edward Island,
                                                               may choose to file a service complaint if the issue remains
New Brunswick, Nova Scotia, and Newfoundland and
                                                               unresolved. If you are still not satisfied with the way the
Labrador
                                                               CRA has handled your complaint, contact the Taxpayer’s
Montréal Tax Services Office
                                                               Ombudsman. For more information, go to
Film Services Unit
                                                               www.cra.gc.ca/complaints or see Booklet RC4420,
305 René-Lévesque Boulevard West
                                                               Information on CRA – Service Complaints.
8th floor
Montreal QC H2Z 1A6
Telephone ........514-283-0512
                                                               Your opinion counts
Fax.....................514-496-4574                           If you have any comments or suggestions that could help
                                                               us improve our publications, we would like to hear from
                                                               you. Please send your comments to:
                                                                           Taxpayer Services Directorate
                                                                           Canada Revenue Agency
                                                                           750 Heron Road
                                                                           Ottawa ON K1A 0L5




                                                       www.cra.gc.ca                                                      15

				
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