Information for payers (T1204)

The recipient may be an individual, partnership, small business, or corporation that provides goods or services under contract.

Residency determines which information slip to complete. Contract payments are reported on a T1204 slip if the recipient is a resident of Canada (for services provided inside or outside Canada), and on a T4A-NR, Statement of Fees, Commissions or Other Amounts Paid to Non-Residents for Services Rendered in Canada slip if the recipient is a non-resident of Canada (for services provided inside Canada).

Date modified:

2016-12-15