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Year

This page contains information for the box related to the year on the T4A-NR.

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Payer or agent identification number

This page contains information about the payer or remitter identification number for the NR4 slip.

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Payer's account number

This page contains information about the payer's account number on the T4A-NR.

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NR4 Summary line instructions

This page contains the instructions to complete the NR4 Summary lines.

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Customized slips

This page provides information for payers about customized T4A-NR slips.

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Line 440 - Refundable Quebec abatement

This page provides information on the refundable Quebec abatement line 440.

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Replacing T4A-NR slips

This page contains information for payers how to replace a T4A-NR slip.

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Line 114 - CPP or QPP disability benefit (box 16)

This page explains how to report CPP or QPP disability benefit you may have received in the year.

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Line 448 - CPP overpayment

This page provides information on the CPP overpayment line 448.

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Indians - Taxable self-employment income

If you pay taxable income to a self-employed Indian who works as a fisher, barber or hairdresser, taxi driver or driver of other passenger-carrying vehicles, you have to pay EI premiums (and PPIP premiums for workers in Quebec). For more information on fishers, see Guide T4005, Fishers and Employment Insurance. If the Indian’s income was earned while working in one of these special situations, follow the instructions under Barbers and hairdressers and Taxi drivers and drivers of other passenger-...(more)

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Agency that hires the employee

An agency that hires an employee (even if he or she is located at a client’s premises) has to deduct CPP/QPP contributions, EI premiums, income tax, and PPIP premiums (for employees working in Quebec) from amounts paid to these employees. The agency also has to report these amounts on a T4 slip for the employee. Fill out the T4 slip as follows: Enter your operating or trade name.

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Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec

The major changes made to this guide since the last edition are outlined. This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2016. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2016. The changes to the federal income tax rates and thresholds for January 1, 2016 are: a...(more)

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Fact Sheet for selected listed financial institutions (SLFIs) and financial institutions that would be SLFIs if Quebec were a participating province

Beginning on January 1, 2013, the Quebec sales tax (QST) will apply directly to the sale price rather than to the sale price plus the goods and services tax (GST). The QST rate will be adjusted accordingly, increasing from 9.5% to 9.975%. However, this adjustment will not change the total amount of an invoice, as shown in the following example: GST and QST calculation before January 1, 2013 Sale price = $100.00 GST ($100 x 5%) = $5.00 QST ([$100 + $5] x 9.5%) = $9.98 Total = $114.98 GST and QST ...(more)

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Agency that hires a worker under a contract for services

An agency that hires a worker under a contract for services (that is, an independent worker) is not required to deduct CPP/QPP contributions, EI premiums, PPIP premiums, or income tax since the worker is self-employed. Because the worker is self-employed, neither the agency nor the client is required to file a T4 slip. However, you may be required to file a T4A slip. See Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary.

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Withholding rates for lump-sum payments

Information for employers and payers on the rates to use when calculating how much income tax to deduct on lump-sum payments.

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Indians - Tax-exempt self-employment income

If you pay tax-exempt income to a self-employed Indian worker who is a fisher, barber or hairdresser, a taxi driver or driver of other passenger-carrying vehicles, you do not have to deduct CPP/QPP contributions; however, you have to pay EI premiums (and PPIP premiums for fishers/workers in Quebec). For more information on fishers, see Guide T4005, Fishers and Employment Insurance. Enter your operating or trade name. Enter the fisher or worker’s name and address, including the province or territ...(more)

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ARCHIVED - Payroll Deductions Tables - EI and income tax deductions - Quebec

The major changes made to this publication since the last edition are outlined. This publication reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2015. At press time, some of these proposals had not yet become law. We recommend that you use the new payroll deductions tables in this publication for withholding starting with the first payroll in January 2015. There is no change to the federal income tax rates for 2015. The federal inc...(more)

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Boxes 16 and 17 - Employee's CPP or QPP contributions

Enter the amount of Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions you deducted from the employee’s pensionable earnings in box 16 or box 17, depending on the province or territory of employment. For example, if you reported Quebec in box 10, then report the QPP contributions you deducted in box 17. Leave both boxes blank if the employee did not contribute to either plan. Do not report the employer’s share of CPP or QPP contributions on the T4 slip. To verify an employee’s ...(more)

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GST/HST - Financial institutions and selected listed financial institutions

This page provides general information on GST/HST for financial institutions and selected listed financial institutions.

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