Box 16 or 26 - Gross income

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https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/payments-non-residents/nr4-part-xiii-tax/nr4/nr4-slip/nr4-statement-amounts-paid-credited-non-residents-canada/box-16-26-gross-income.html

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Box 16 or 26 - Gross income

Enter in Canadian funds the gross income you paid or credited to non-residents of Canada if one of the following applies:

  • the amount paid or credited, or deemed paid or credited under Part I or Part XIII of the Income Tax Act is $50 or more
  • any amount of Part XIII tax has been withheld

In addition, payers of rental income have to enter the gross rental income, and film industry payers have to enter the gross income for acting services, even if no tax was withheld on some or all of the income.


Note


If you cannot convert gross income and tax withheld, the CRA will convert both amounts to Canadian funds, based on the currency code and the average annual exchange rate as published by the Bank of Canada on December 31 of each year. Report the amounts of gross income and tax withheld in the same currency as stated by the currency code.

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Date modified:
2019-11-26