• 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.

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:

Useful link:

RC4445 T4A-NR - Payments to Non-Residents for Services Provided in Canada