Accounting, Payroll & Pension Issues/canadian 1099 contractors


We hire self employed truck drivers who are Canadian residents. They drive both in Canada and the US. Do I need to file a 1099 for them or something with the Canada Revenue Agency?

You need to review the tax treaty between the U.S. and Canada. The treaty on the Canadian Revenue website. The treaty on the IRS website

The IRS has more information and is easier to navigate and understand.

If you find you do have to send a tax statement the equivalent to the 1099 in Canada is called a T4-A. This link has information on the T4-A form in Canada.


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Shirley McAllister, CPP, PHR


I can answer payroll questions, payroll tax questions, 401K questions. No stock option questions please and I have some knowledge of other pensions but am most familiar with the 401K pension. I can answer U.S.and Canada payroll questions proficiently and have a good general knowledge of UK and South Africa and some knowledge of Australia and New Zealand Payroll procedures. Please do not ask me homework questions I do not have time to answer them.


25 years with an international company in the Human Resources, Payroll and Payroll Tax areas.


I.O.M.A. and BNA

P.H.R., C.P.P., Canadian Payroll Administrator, Successfully passed APA class on UK Payroll Administration. Boise State University Human Resource Certification

Awards and Honors
APA Hotline Citation of Merit for last 8 years.

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