When to complete a T4A-NR slip

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.

Do not use a T4A-NR slip in the following situations:

• You paid employees not resident in Canada who are in regular and continuous employment in Canada. To report amounts paid to these employees, use a T4 slip. For information, see Completing and filing information returns.
• You paid directors' fees to a non-resident director. Report those amounts on a T4 slip. For information, go to Completing and filing information returns.
• 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 information, go to Non-resident actors or see Guide T4061, NR4 - Non Resident Tax Withholding, Remitting, and Reporting.
  
  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.

Forms and publications

• T4061, NR4 - Non-Resident Tax Withholding, Remitting and Reporting
• RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
• RC4120, Employers' Guide - Filing the T4 Slip and Summary
• NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada
• T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• T4, Statement of Remuneration Paid