T4A Information Reporting Requirement
A T4A NR is the CRA information slip used to report payments made during a calendar year to non resident individuals partnerships or corporations for services they performed in Canada when the relationship is not employment. It exists because Canada has a specific compliance framework for cross border services performed in Canada. That framework combines information reporting with a withholding regime under Regulation 105.
In other words the T4A NR is the annual reporting piece that supports CRA visibility into non resident services activity that took place in Canada during the year.
When a T4A NR is required
A T4A NR is required when you pay a non resident for services the non resident performed in Canada and those services were not performed in the ordinary course of an office or employment. CRA guidance also states this reporting requirement applies regardless of the amount paid and regardless of whether any tax was withheld. In practice that means a payer can still have a T4A NR obligation even where withholding was reduced to zero under an approved waiver.
This is most commonly triggered in situations where a non resident consultant contractor technician engineer or other service provider comes into Canada to perform work on site. It can also apply when a contract includes a mix of work performed inside and outside Canada because the test focuses on whether services were rendered in Canada. Where only part of the work is performed in Canada many organizations manage risk by tracking the Canadian portion clearly in contracts invoices travel records and work orders so the reporting position is supportable.
Situations that do not belong on a T4A NR
The biggest separator is employment. If the payment is employment income the reporting is generally done on a T4 and the withholding rules fall under the employment withholding framework rather than Regulation 105.
CRA also directs that directors fees paid to a non resident director are reported on a T4 rather than a T4A NR. Another specific exclusion CRA highlights is acting services of a non resident actor in a film television or video production rendered in Canada which falls under the non resident reporting rules for that industry rather than T4A NR.
Finally the T4A NR trigger is services performed in Canada. If services are performed entirely outside Canada the normal CRA trigger for T4A NR is not met. The risk area is when work is partially in Canada and partially outside Canada because the Canadian presence can be enough to create a reporting and withholding obligation.
Deadlines for the 2025 calendar year
CRA requires you to provide the T4A NR slip to the non resident recipient and file the T4A NR information return with CRA on or before the last day of February following the calendar year to which the slip relates. CRA also applies a weekend rule so when the last day of February falls on a Saturday or Sunday the due date moves to the next business day.
For calendar year 2025 payments the last day of February 2026 falls on Saturday February 28 2026. The next business day is Monday March 2 2026. That is the practical due date for both delivering recipient copies and filing the information return with CRA for the 2025 T4A NR reporting cycle.
How this connects to Regulation 105
The T4A NR is the annual reporting slip for non resident services performed in Canada. Regulation 105 is the withholding rule that often applies to the same payments during the year. Even if Non-Resident Contractor has 105 waiver, a T4A must be filed.
When it comes to taxation of Non-Resident, at the part of contractor, not payor, it is important to determine if the income is exempt under the tax treaty or not. Read more on the Permanent Establishment of Non-Residents providing services in Canada.
Maroof HS CPA Professional Corporation is a professional accounting firm focus on International and cross border tax issues. Get in touch with us if you need assistance.
