RC4445 T4A-NR – Payments to Non-Residents for Services Provided in Canada

Is this guide for you?

Use this guide if you are a payer who makes payments to non-residents for services performed in Canada, other than in employment situations.

Do not use this guide if:

• You paid non-resident employees who are in regular and continuous employment and who provide employment services in Canada on a temporary or permanent basis.
  For more information, go to Payroll or see Guide T4001, Employers’ Guide – Payroll Deductions and Remittances. To report amounts paid to these employees, use a T4 slip. For more information, go to Completing and filing information returns or see Guide RC4120, Employers’ Guide – Filing the T4 Slip and Summary.
• You paid directors’ fees to a non-resident director.
  Report those amounts on a T4 slip. For more information, go to Completing and filing information returns or see Guide RC4120, Employers’ Guide – Filing the T4 Slip and Summary.
• 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 Film Advisory Services and select Non-resident actors or see Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting.

What’s new?

We list the service enhancements and major changes below, including announced income tax changes that are not yet law at the time this guide was published. If they become law as proposed, they will be effective for 2018 or as of the dates given.

R105-S Simplified Waiver Application

The CRA has created a new simplified process for self-employed non-resident artists and athletes earning money for performances in Canada. For more information, see Deducting income tax.

Before you start

Penalties, interest and other consequences

Late filing and failing to file the T4A-NR information return.

You have to give the recipient his or her T4A-NR slip and file your T4A-NR information return with the Canada Revenue Agency on or before the last day of February after the calendar year the information return applies to. If the last day of February falls on a Saturday or a Sunday, your information return is due the next business day.

We consider your return to be filed on time if we receive it or it is postmarked on or before the due date.

We may assess a penalty if you file your information return late. Each slip is an information return, and the penalty we assess is based on the number of information returns you filed late. The penalty is $100 or the amount calculated according to the chart below, whichever is more:

Mandatory electronic filing

Failure to file information returns over the Internet

If you file more than 50 information returns for a calendar year and you do not file the returns by Internet file transfer or Web Forms, you may have to pay a penalty decided as determined in the table below.

Each slip is an information return, and the penalty we assess is based on the number of information returns filed in an incorrect way. The penalty is calculated according to the type of information return. For example, if you file 51 NR4 slips and 51 T4A-NR slips on paper, we will assess two penalties of $250, one for each type of information return.

Failure to deduct

If you failed to deduct the required amount of income tax from the amounts that you pay to non‑residents, you may be assessed a penalty as described below. As soon as you realize that you did not deduct the proper amount of income tax, you should let the non‑residents know. The non-resident can either pay the amount when they file their income tax and benefit return or they can ask you to deduct more income tax at source.

Penalty for failure to deduct

We can assess a penalty of 10% of the required amount of tax you failed to deduct.

If you are assessed this penalty more than once in a calendar year, we will apply a 20% penalty to the second or later failures if they were made knowingly or under circumstances of gross negligence.

Failure to remit amounts deducted

When you deduct income tax from the amounts you pay to the non-resident, you have to remit it to the Receiver General for Canada.

We can assess you a penalty and interest as described in the section below.

Penalty for failure to remit and remitting late

We can assess a penalty when:

• you deduct the amounts, but do not remit them to CRA
• you deduct the amounts, but send them to CRA late

When the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day.

The penalty is:

• 3% if the amount is one to three days late
• 5% if it is four or five days late
• 7% if it is six or seven days late
• 10% if it is more than seven days late or if no amount is remitted

Generally, we only apply this penalty to the part of the amount you failed to remit that is more than $500. However, we will apply the penalty to the total amount if the failure was made knowingly or under circumstances of gross negligence. If you are assessed this penalty more than once in a 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. If you send a payment to cover the balance due with your return, it is considered late. Penalties and interest charges may apply.

Whether you file electronically or file a paper return, you can make your payment in several different ways. For more information, go to Make a payment to the Canada Revenue Agency or see Guide T4001, Employers’ Guide – Payroll Deductions and Remittances.

Interest

If you do not pay an amount, we may apply interest from the day your payment was due. The interest rate we use is determined every three months, based on prescribed interest rates. Interest is compounded daily. We also apply interest to unpaid penalties. For the prescribed interest rates, go to Prescribed interest rates.

Cancel or waive penalties or interest

The CRA administers legislation, commonly called the taxpayer relief provisions, that gives the CRA discretion to waive penalties or interest when taxpayers are unable to meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2019 must relate to a penalty for a tax year or fiscal period ending in 2009 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2019 must relate to interest that accrued in 2009 or later.

To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. For more information about relief from penalties or interest and how to submit your request, go to Taxpayer relief provisions.

Deducting income tax

As a payer, you have to withhold 15% from fees, commissions, or other amounts that you pay to non-resident individuals, partnerships, or corporations for services provided in Canada. Use a T4A-NR slip to report these payments.

If you are a payer who is party to the R105-S Simplified Waiver, you have to withhold 23% from the net income paid to certain non-residents who request a waiver based on their income and expenses. For more information go to Simplified income tax process for non-resident artists and athletes.

For more information about your Canadian withholding obligations, see the current version of Information Circular IC75-6, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada.

Applying for a waiver or a reduction of withholding

The 15% withholding is not the final tax of the non-resident. We consider the withholding to be a payment on account of the non-resident’s potential tax liability in 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.

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. They can find information on which tax services office to send their application to by going to Rendering services in Canada, and choosing “Where to send waiver application.”

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. If you do not receive such a letter, you have to withhold the usual 15%.

For more information about the waiver or reduction of withholding tax, see the following publications:

• the current version of the Information circular, IC75-6, Required Withholding from Amounts Paid to Non-ResidentsProviding Services in Canada;
• Form R105, Regulation 105 Waiver Application; and
• Form R107, Regulation 105 Waiver Application – Film Industry.

Recipients’ filing requirements

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.

1. Individuals must file a T1 – General – Income Tax and Benefit Return for the province or territory where they earned the income by April 30 of the following year, or by June 15 of the following year if the individual carried on business in Canada. In either case, if the individual has a balance owing for the year, they must pay it on or before April 30 of the following year.
2. Corporations must file a T2 Corporation Income Tax Return within six months after the end of each tax year. The tax year of a corporation is its fiscal period.
3. For partnerships, each member of the partnership must file the appropriate income tax return (either T1 or T2) within the required time.

Send the returns to the following address:

Non-Resident Withholding Section
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1

Remitting deductions

When to remit

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 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.

How to make a remittance

For more information, go to Make a payment to the Canada Revenue Agency.

Online payment methods

Online or telephone banking

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. For example, corporation tax, GST/HST, payroll deductions, non-residents.

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.

My Payment

My Payment is an electronic payment service offered by the CRA that uses Visa® Debit, Debit MasterCard®, or Interac Online® for individuals and businesses to make payments directly to the CRA using their bank access cards. 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

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. You can set up a pre-authorized debit agreement using the CRA’s secure My Account for Individuals or My Business Account. For more information, go to Pay by pre-authorized debit.

Third-party service provider

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.

Other payment methods

Wire transfers

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

Pay at your Canadian financial institution

You can make your payment at your financial institution in Canada. To do so, you need a personalized remittance voucher.

Are you a new remitter?

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. For more information on the BNand CRA business accounts, go to Registering your business or see Guide RC2, The Business Number and Your Canada Revenue Agency Program Accounts.

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:

• you are a new remitter
• the period the remittance covers
• your business name, address, and telephone number
• your payroll program account number

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 1-800-959-5525.

Missing or lost remittance voucher

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.

T4A-NR slips

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.

Customized T4A-NR slips

For those who fill out a large number of slips, we accept certain slips other than our own. To make sure they meet the standards, consult the guidelines for the production of customized forms at Customized forms or see the current version of Information Circular IC97‑2, Customized Forms.

Filling out T4A-NR slips

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, see After you file.
• 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.

Filling out the boxes

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:

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 Canada Revenue Agency 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 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 give enough details of the expenses or if the amount does not seem reasonable. Do not include these expenses in box 18, “Gross income.”

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

Enter a “1” if you have received written authorization from the CRA to reduce or waive the required withholding on the gross payment to the non-resident. Enter a “2” if both you and the non-resident completed Form R105-S, Simplified Waiver Application, allowing for a reduction or waiver of the withholding tax due.

Box 24 – City and province or territory where services rendered

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:

Box 26 – Number of days recipient was present in Canada

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.

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 50 is for non-residents working in the film or television industry, including commercials, but does not include film actors.

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.

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 provincial or territorial code (see 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 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.

Distributing the T4A-NR slips

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. The penalty for failing to distribute T4A-NRslips to recipients is $25 per day with a minimum penalty of $100 and a maximum of $2,500.

Give each of your recipients their T4A-NR slips in one of the following ways:

• one copy sent electronically (for example, by email or secure portal), if you have the recipient’s written consent on paper or in electronic format to send T4A-NR slips electronically
• two copies, delivered in person
• two copies, sent by mail to the recipient’s last known address
  Notes
  If T4A-NR slips copies are returned as not deliverable, you may want to keep the copies with the recipient’s file.

  If you know that the address you have on file for a recipient is not correct, do not send the recipient’s T4A-NR slip copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T4A-NR copies in the recipient’s file. You still have to include that T4A-NR slip information in your T4A-NR information return when you file it.

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.

Keep the information from the T4A-NR slips in your records.

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, contact your Tax centres.

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.

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.

T4A-NR information return

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.

Electronic filing methods

Internet filing will be available starting January 7, 2019.

You must file information returns by Internet if you file more than 50 information returns (slips) for a calendar year.

Filing by Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can fill out an information return easily, following the step-by-step instructions.

Web Forms lets you:

• file up to 100 slips (original, additional, amended, or cancelled) from our website
• calculate all of the totals for the summary
• create an electronic information return containing slips and a summary, which you can save and import at a later date
• print all your slips and your summary
• validate data in real time

After you submit your information return, you will receive a confirmation number that will be your proof that we received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see Web access code.

To start using this application or to get more information about Web Forms, go to File using Web Forms.

Filing by Internet file transfer (XML)

Internet file transfer allows you to transmit an original or amended return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet, and your software will create, print, and save your electronic information return in XML format.

If you use commercial or in house-developed payroll software to manage your business, you can file up to 150 MB, by Internet file transfer. For example, a service bureau can file multiple returns in one submission, as long as the total submission does not exceed the 150 MB restriction.

For more information, contact your software provider or go to Filing Information Returns Electronically (T4/T5 and other types of returns).

Web access code

To file your return over the Internet using the Internet file transfer or Web Forms services, you will need a business number and its associated web access code (WAC), unless you are filing through My Business Account or Represent a Client. For more information about these services, see Filing without a web access code. If you do not remember your code or you need a code for a new account, navigate to “Where do you find your Web access code?” by going to
Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before or call the e-Services Helpdesk at 1-855-284-5946 or 613-940-8499.

Filing without a web access code

To register as a business owner, go to My Business Account and do the following:

• Select “CRA Register” and create a CRA user ID and password. You can also select “Sign-In Partner Login/Register” and use the same sign-in information you use for other online services, such as online banking.
• To register, you will need to provide the following information:
  • your social insurance number (SIN)
  • your date of birth
  • your postal code or ZIP code
  • an amount you entered on your income tax and benefit return (the line we ask for will vary; it could be from the current or previous tax year)
  • your business number (BN)
• You must enter a CRA security code to finalize the registration process. You can ask for the CRA security code by paper mail or by email.
• Return to My Business Account to enter your CRA security code.

To register as a representative, go to Represent a Client and do the following:

• Select “CRA Register” and create a CRA user ID and password. You can also select “Sign In Partner Login/Register” and use the same sign in information you use for other online services, such as online banking.
• To register, you will need to provide the following information:
  • your access code from your notice of assessment
  • your postal code or ZIP code
• Register as the business owner (using your BN) or as yourself and receive a representative identifier (RepID), or create a group of representatives and receive a group identifier (GroupID).
• Get authorization to have online access to the tax free saving account (TFSA) account by doing one of the following:
  • using the “Authorization request” service with Represent a Client at canada.ca/taxes-representatives
  • giving your BN, RepID, or GroupID to businesses or your employer so they can authorize you using the “Authorize or manage representatives” service in My Business Account at canada.ca/my cra business account

    Note
    If the business authorizes you online in My Business Account at canada.ca/my cra business account, you will have immediate online access to the business accounts.

Once you are registered as the business owner, or registered and authorized as a representative, an employee, or a group of employees, you will be able to file or amend T4 slips without a Web access code. If you are a non‑resident representative living in the United States, you will need to provide your non-resident representative number (NRRN) and your ZIP code. To apply for an NRRN, you must submit Form RC391, Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN).

Filing on paper

If you file 1 to 50 slips, we strongly encourage you to file over the Internet using Internet file transfer or Web Forms. We explain these options under Electronic filing methods. However, you can still file up to 50 slips on paper.

If you need more paper copies, you can order a maximum of 9 single-page slips at Forms and publications or by calling 1-800-959-5525. There are two slips per page intended for printers, for typing, or to be filled out by hand. If you choose to file your return on paper, mail it to:

Jonquière Tax Centre
T4A-NR Program
Post Office Box 1300 LCD Jonquière
Jonquière QC  G7S 0L5

Fill out one copy of the T4A-NR slip for each recipient and include it with your T4A-NR Summary. Enter the information for two different recipients on one sheet. You must keep the information from the T4A-NR slips and the T4A-NR Summary or a copy of these forms for your files.

After you file

When 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 system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.

After filing your information return, you may notice that you made an error on a T4A-NR slip. If so, you will have to prepare an amended slip to correct the information.

Amending or cancelling slips over the Internet

To amend a slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”

To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code “A” and slip report type code “C.”

For more information on how to amend or cancel information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

If you amend or cancel slips using the Internet, we may contact you to find out why.

Amending or cancelling slips on paper

If you choose to file your amended return on paper, clearly identify the slips as amended or cancelled slips by writing “AMENDED” or “CANCELLED” at the top of each slip. Make sure you fill in all the necessary boxes, including the information that was correct on the original slip. Send two copies of the amended slips to the non-resident, in the same way you sent the originals. Send one copy of the amended slips to any tax centre with a letter explaining the reason for the amendment.

Do not file an amended T4A-NR Summary.

Adding slips

After you file your information return, you may discover that you need to send additional slips. If you have original slips that were not filed with your return, file them separately either electronically or on paper.

To file additional slips electronically, see Electronic filing methods.

When you fill out additional slips on paper, clearly identify the new slips by writing “ADDITIONAL” at the top of each slip. Send one copy of the additional slips to any tax centre with a letter explaining the reason for the addition. The addresses of your tax centres are listed at the end of this guide. Do not file an additional T4A-NR Summary.

Replacing slips

If you issue T4A-NR slips to replace copies that are lost or destroyed, do not send a copy to the CRA. Clearly identify them as “DUPLICATE” copies, and keep them with your records.

Appendix A – Country codes for tax purposes

Enter 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.

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.

Online services

Handling business taxes online

Use the CRA’s online services for businesses throughout the year to:

• make payments to the CRA by setting up pre authorized debit agreements in My Business Account or by using the My Payment service
• initiate a payment search
• file or amend information returns without a web access code
• send documents to the CRA
• authorize a representative for online access to your business accounts
• register to receive email notifications and to view mail from the CRA in My Business Account
• change addresses
• manage direct deposit information
• view account balance and transactions
• provide a nil remittance
• transfer a misallocated credit
• download reports

To log in or register for the CRA’s our online services, go to:

• My Business Account, if you are a business owner
• Represent a Client, if you are an authorized representative or employee

For more information, go to E-services for Businesses.

CRA BizApp

CRA BizApp is a mobile web application for small business owners and sole proprietors. The application offers secure access to view accounting transactions, pay outstanding balances, and more.

For more information, go to Mobile apps.

Receiving your CRA mail online

Sign up for email notifications to get most of your CRA mail, like your PD7A – Statement of account for current source deductions, online.

For more information, go to Email notifications from the CRA – Businesses.

Authorizing the withdrawal of a pre-determined amount from your Canadian chequing account

Pre-authorized debit (PAD) is a secure online self-service, payment option for individuals and businesses. This option lets you set the payment amount you authorize the CRA to withdraw from your Canadian chequing account to pay your tax on a specific date or dates you choose. You can set up a PAD agreement using the CRA‘s secure My Business Account service at My Business Account. PADs are flexible and managed by you. You can view historical records, modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

Electronic payments

Make your payment using:

• your financial institution’s online or telephone banking services
• the CRA’s My Payment service at My Payment
• your credit card through one of the CRA’s third party service providers
• pre-authorized debit at My Business Account

For more information on all payment options, go to Payments to the Canada Revenue Agency.

For more information

What if you need help?

If you need more information after reading this guide, go to Taxes or call  1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

Forms and publications

To get our forms and publications, go to Forms and publications or call one of the following numbers:

• 1-800-959-5525 from Canada and the United States.
• 613-940-8497 from outside Canada and the United States. We accept collect calls by automated response. Contact your service provider or operator to initialte the collect call. You may hear a beep and experience a normal connection delay.

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists.

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY call 1-800-665-0354. If you use an operator-assisted relay service, call our regular telephone numbers instead of the TTY number.

Service-related complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service‑Related Complaint.

If the CRA has still not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.

Formal disputes (objections and appeals)

If you disagree with an assessment, determination, or decision, you have the right to register a formal dispute.

Reprisal complaints

If you have previously submitted a service-related complaint or requested a formal review of a CRA decision and feel that, as a result, you were treated unfairly by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Complaints, objections, appeals, disputes, and relief measures.

Addresses

Tax centres

Jonquière Tax Centre 
Post Office Box 1300, LCD Jonquière
Jonquière QC  G7S 0L5

Prince Edward Island Tax Centre 
275 Pope Road
Summerside PE  C1N 6A2

Sudbury Tax Centre 
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1

Winnipeg Tax Centre 
66 Stapon Road
Winnipeg MB  R3C 3M2