T4A-NR Slips

Distributing the 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.

Provide the recipient with one of the following:

• 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 as 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.

Send your completed paper T4A-NR information return to:

Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1G9
CANADA

Useful link:
http://www.cra-arc.gc.ca/E/pub/tg/rc4445/README.html