T4a-nr pdf

By the end of February every year, you need to supply your employees with the proper forms required to fill out their income tax returns. Rather, you pay them a lump sum to complete a project.

For example, if you pay an American contractor to move furniture from Detroit to Toronto, you fill out a T4A-NR to record those expenses. For all three of these slips, the CRA has general instructions. Fill out each slip clearly. If you have automated accounting software that helps with this, you can type in names and amounts.

Some programs let you upload your information automatically into the slip. Enter exact amounts, in dollars and cents, of everything you paid to the employee, except for pension adjustment amounts.

Enter those in dollar amounts only. Do not enter dashes, dollar signs, or amounts in currency other than Canadian dollars. Remember, you have to provide your employees with a T4 slip for each province or territory they worked in while employed with your company. That makes the slip more accurate and prevents mistakes.

Then, you have up to 16 blank spots for information, if they apply. Some of these blanks include:. Use pages 2, 3, and 4 to print the two copies you are giving to the recipients and the one you are keeping for your records. Using the free Adobe Reader , version 8.

To do so, select "File", then "Save as" from the Reader menu bar. You can save the file in the default directory, or browse and select a different directory. If the form you have accessed includes only a normal "PDF" link, you will not be able to complete or save the form unless you have access to a copy of Adobe Acrobat Standard or Professional, version 8.

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Newer forms are set up to stop accepting characters once the limit for a field is reached. Use a T4A-NR slip to report these payments. For more information go to Simplified income tax process for non-resident artists and athletes. 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.

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 or reduce the withholding. Non-residents who want to ask for a waiver or reduction of the withholding have to send a waiver application to a tax services office. Non-residents working in the film industry should send their waiver application to one of the three tax services offices that provide specialized service to non-residents in that industry.

To find out which tax services office to send their application to, they can go to Where to send completed waiver and non-resident employer certification applications.

Non-residents have to send their waiver application no later than 30 days before they begin the period of service, or 30 days before they receive the first payment for the related services. The non-resident has to give you a letter from the CRA authorizing a waiver or reduction of the withholding amount.

For more information about the waiver or reduction of withholding tax, see the following publications:. Non-residents who have carried on business in Canada or who have been employed in Canada usually have to pay Canadian tax on the income from such activities. These non-residents have to file a Canadian income tax return to calculate their tax liability or to get a refund of any excess amounts that were withheld. You have to remit your tax deductions so that we receive them on or before the 15th day of the month following the month the amount was paid or credited to the non-resident.

We consider the payment to be received on the date the payment is received at your Canadian financial institution or at the Canada Revenue Agency. If the due date is a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is due on the next business day. For a list of public holidays, see Public holidays. If your business or activity ends during the year, you have to remit your tax deductions so that we receive them no later than seven days after the day your business or activity ends.

For more information, go to Make a payment to the Canada Revenue Agency. Most financial institutions let you set up payments to be sent to the Canada Revenue Agency CRA on a pre-set date or dates. Businesses have to make their remittances using a business bank account. If you are remitting, your options will display according to the business number provided. Make sure you correctly enter your payroll program account number, and the period the remittance covers.

For help remitting your source deductions through online banking, contact your financial institution. Your transaction total cannot be more than the daily withdraw limit fixed by your financial institution. Use this service to make payments to one or more CRA accounts, from your personal or business account, in one simple transaction.

For more information, go to My Payment. Pre-authorized debit is an online, self-service payment option. Use it to authorize the CRA to withdraw a pre-set payment from your bank account to remit tax on one or more dates. For more information, go to Pay by pre-authorized debit. You may be able to make your payments through a third-party service provider.

The third-party provider, will send your business payments and remittance details to the CRA electronically. You are responsible for making sure the CRA receives your payment by the payment due date. If you are using a third-party service provider, you must clearly understand the terms and conditions of the services you are using. The CRA does not endorse these products, services or publications.

Non-residents who do not have a Canadian bank account can pay using wire transfers. For more information, go to Pay by wire transfer for non-residents.

You can make your payment at your financial institution in Canada. To do so, you need a personalized remittance voucher. 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. Once you are registered, we 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. The addresses are listed at the end of this guide. Make it payable to the Receiver General, and print your payroll program account number on it.

Include a letter stating:. After you make your first remittance, we will send you a remittance voucher for your next payment. If you need help in calculating or remitting your deductions, call If you do not receive a remittance voucher in time for your next payment, send in the payment as described above. In your letter, indicate that you did not receive your remittance voucher.

Even if you do not have a remittance voucher, you still have to send the CRA your payment on time. 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.

For those who fill out a large number of slips, we accept certain slips other than our own. Enter the Canadian social insurance number SIN assigned to the non-resident individual. 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.

Enter the tax identification number such as the social security number or other number assigned to the non-resident for tax purposes by their country of residence.

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. 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 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 give enough details of the expenses or if the amount does not seem reasonable. 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.

Enter the name of the city and the appropriate province or territory code from the following list to indicate where the non-resident performed the services:. Enter the total number of days the non-resident was in Canada continuous or not during the calendar year while under contract with you. Include weekends and holidays. 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.

However, if they are different, you must always enter the country of residency for tax purposes. Code 50 is for non-residents working in the film or television industry, including commercials, but does not include film actors.

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. Do not enter the name of the secretary-treasurer or any other individual who has signing authority. Lines 1 and 2: Enter the street address civic number, street name, and post office box number or rural route number.

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. This number appears in the top right corner of the statement of account that we send 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.

You must give recipients two copies of their T4A-NR slips on or before the last day of February following the calendar year to which the slips apply. If you do not, you may be assessed a penalty. Document why the copies were not sent and your efforts to get the correct address. Print the two T4A-NR slips that you have to give to each recipient on one sheet. For security purposes, do not print your payroll program account number on these copies.

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. You can also change the address of your business online in My Business Account. An authorized representative can use this service through Represent a Client. Enter the total of box 18 from all T4A-NR slips. Enter the total of box 20 from all T4A-NR slips.

Enter the total of box 22 from all T4A-NR slips. Subtract line 82 from line 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. 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 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.

If the amount on line 22 is more than the amount on line 82 , enter the difference on line Enter the name and telephone number of a person that we can contact for more information about this return.

A current officer of the business has to sign the T4A-NR Summary to confirm that the information is correct and complete. The 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 Saturday or a Sunday, it is due on the next business day.

Your return is considered on time if we receive it or it is postmarked on or before the next business day. If you fail to file it on time, we may assess a penalty. See Penalties and interest.