Distributing T4A-NR slips

You must give recipients 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 subject to a penalty. The penalty for failing to distribute T4A-NR slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2500.

Provide the recipients with:

• two copies, sent by mail to their last known address;
• two copies, delivered in person; or
• one copy distributed electronically, (for example, by e-mail) if you have the recipient's consent in writing or electronic format.

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 account number on these copies.

Note
If T4A-NR slips are returned undeliverable, we suggest that you retain the slips with the non-resident's file.

Keep a copy of the T4A-NR slips for your records.