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  • T4A-NR Summary


Use the T4A-NR Summary to report the totals of all the amounts you reported on the T4A-NR slips.

When completing the summary:

  • Report all the 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. Lines description

Year – Enter the last two digits of the calendar year for which you are filing the return.

Identification – Enter your 15-character Payroll Account Number, operating or trading name, and address in the relevant boxes at the top of the blank summary.

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 Account Number.

Difference – Subtract line 82 from line 22. Enter the difference in the space provided. 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 Account Number), enter the difference on line 84. Attach a note indicating the reason for the overpayment and whether you want us 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.

Amount enclosed – If you have a balance due, attach a cheque or money order payable to the Receiver General for the balance owing.

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.

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