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What distinguishes 1099 workers from sole proprietors is that there is no 1099 form in Canada, and 1099 forms are not applicable to foreign contractors. Instead of filling out a 1099, when you hire Canadian contractors, you should request a completed W-8BEN from them.
Form 4852 serves as a substitute for Form W-2, Form W-2c, and Form 1099-R (original or corrected), and is completed by taxpayers or their representatives when: Their employer or payer does not give them a Form W-2 or Form 1099-R. An employer or payer has issued an incorrect Form W-2 or Form 1099-R.
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The W-2 reports income, income tax, Social Security contributions and Medicare tax. It is the equivalent to a Canadian T4 Statement of Remuneration Paid (T4 slip).
Form W-9 might seem short and simple, but its an important document packed with essential details. Its your way of providing key bits of information such as your name, address, and Taxpayer Identification Number (TIN). If youre a Canadian and you dont have a TIN, dont worry! Thats where Form W-8BEN steps in.

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