Canada Releases Updated Form T4A-NR

October 26, 2018 Paul Ogawa

The Canada Revenue Agency recently released an updated version of Form T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada. This form is used to report payments made to non-residents for activities or services rendered in Canada.

There is one change to the form’s instructions, which is as follows:

  • Box 23: Greater description was added for filers using a “2” in this box:
    • “A ‘2’ means that both you and your payer completed Form R105-S, Simplified Waiver Application, allowing for a reduction or waiver of the withholding tax due.”

To review this form in its entirety, please visit the CRA website by clicking here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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