Distributing T4A-NR slips
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Distributing T4A-NR slips
You must give recipients two copies of their T4A-NR slips on or before the last day of February following the calendar year to which the slips apply.
If you do not, you may be assessed a penalty. The penalty for failing to distribute T4A-NR slips to recipients is $25 per day with a minimum penalty of $100 and a maximum of $2,500.
Give each of your recipients their T4A-NR slip in one of the following ways:
- one copy distributed electronically (for example, by email or by secure portal), if you have the recipient's written consent on paper or in electronic format to send T4A-NR slips electronically;
- two copies, delivered in person; or
- two copies, sent by mail to the recipient's last known address.
Notes
If T4A-NR slips copies are returned as not deliverable, you may want to keep the copies with the recipient's file.
If you know that the address you have on file for a recipient is not correct, do not send the recipient's T4A-NR slip copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T4A-NR slip in the recipient's file. You still have to include that T4A-NR slip information in your T4A-NR information return when you file it.
Print the two T4A-NR slips that you have to give to each recipient on one sheet. For security purposes, do not print your payroll program account number on these copies.
Keep the information from the T4A-NR slips in your records.
- Date modified:
- 2016-12-15