What Documents Prove Withholding? NR4 vs T4A-NR vs Payer Letter

The Canada Revenue Agency (CRA) is a stickler for paperwork. You might know they withheld 15% of your money. Your client knows it. But unless the CRA receives the official slip matching that amount, your refund application will grind to a halt.

Here is the guide to the documents you need to prove your case.

The NR4 Slip: The Gold Standard

For most US corporations, the NR4 (Statement of Amounts Paid or Credited to Non-Residents of Canada) is the document you need. It is a small slip that shows:

• Income Code: Describing the type of service.
• Gross Income: The total amount invoiced (CAD).
• Non-Resident Tax Withheld: The 15% amount.

Your client is legally required to file this with the CRA and send you a copy.

The T4A-NR: For Individuals

If you are a sole proprietor or an individual consultant, you might receive a T4A-NR (Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada) instead. It serves the same purpose but is linked to your Social Security Number or ITN rather than a corporate Business Number.

When Should I Receive These?

The deadline for Canadian companies to issue these slips is the last day of February following the calendar year of payment. If you did work in June 2025, you should get the slip by February 28, 2026.

What to Do If Your Client is Ghosting You

Sometimes clients forget. Sometimes they go out of business. If you cannot get an NR4, you can try submitting:

1. Copies of invoices showing the deduction.
2. Bank statements showing the net deposit.
3. A confirmation letter from the client's payroll/finance department stating the amount remitted to CRA.

The CRA may accept this, but it will trigger a manual review, slowing down your refund.

Frequently Asked Questions

The NR4 is in Canadian Dollars. Do I convert it?
You must file your Canadian tax return in CAD. If your books are in USD, exchange rate calculations are required.

My client withheld tax but didn't send it to the CRA. What now?
This is a serious issue. You are effectively paying tax that wasn't remitted. Usually, the burden is on the Canadian payer, but you will need strong proof.

Can I download the NR4 from the CRA website?
Only if you have a "Representation a Client" account authorized for your business in Canada. We can often check this for our clients.

Is the NR4 the same as a T4?
No. T4 is for resident employees. NR4 is for non-resident passive or business income.

Do I need the original copy?
PDF copies are generally accepted for E-filing.