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.