Canadian T4A-NR

[Margaret CPA in OH]

Extended client has Form T4A-NR showing gross income of 3,702.60 with income tax deducted of 555.39. She also has a check stub showing gross income of 3600.00 with deductions of 540.00 and 40.00 nonresident withholding tax and net amount of 3060.00. The stub also shows a reimbursement amount of 829.29 for a cheque total of $3889.29 US.

So I think I am safe in inputting the check amounts as US dollars not on a 1099 but am not sure if I need to file a Canadian return. No, I haven't done the research yet, just hoping someone will know already and point me in the right direction. Currently my brain is on the Chicago marathon I'm running Sunday, definitely not on tax!

Thanks!

[Pacun]

It seems that your client is not showing the last paycheck stub. It seems to be one more check after the stub you are looking at. It seems that this person will get a refund from Canada and, therefore, he should file.

[Margaret CPA in OH]

I think you may be misunderstanding. The client spoke at a conference; this was an honorarium, not a paycheck, per se. I believe the T4A-NR is in Canadian dollars and the stub from the City of Vancouver clearly shows US dollars. I believe the forms represent the same transaction, just in different denominations. My question was the need to file a Canadian return as tax was withheld, there is a reciprocal treaty and I am taking a foreign tax credit on her US return.

I don't think Canada would provide a refund, though. Thanks for your reply, I'll look further after my run. It's so beautiful outside now in Cincinnati!