Enter the three-letter code for the country in which the recipient is a resident for tax purposes. The list is found in Appendix A of Guide T4061, NR4 - Non-Residents Tax Withholding, Remitting, and Reporting. Only use the codes listed in Appendix A. Generally, the recipient's country for tax and mailing purposes will be the same. If they are different, you must always enter the country of residency for tax purposes in Box 12. For more information about residency and tax treaty benefits, see the procedures listed under Beneficial ownership and tax treaty benefits.