Definition
A T4A slip is a Canada Revenue Agency information slip that payers file to report certain income other than employment, including fees paid to contractors and other businesses for services. The payer sends a copy to the recipient and files it with the CRA by the last day of February. It is the closest Canadian equivalent of the US Form 1099-NEC.
Also called: T4A, Box 048, Fees for services slip
T4A slip in practice
Fees for services go in box 048. Under CRA rules, a slip is required when a business pays more than $500 for services in a calendar year to an individual, partnership, or corporation, or when it withheld tax. Amounts exclude GST/HST and PST.
The slip does not replace your own records. Contractors must report all business income on their tax return, whether or not a client issued a T4A.
T4A slips report payments made in the calendar year, so an invoice issued in December and paid in January appears on the following year's slip.
Example
A Vancouver marketing agency pays a freelance videographer $12,000 during 2026. By the end of February 2027, it files a T4A with $12,000 in box 048 and sends the videographer a copy.
Frequently Asked Questions
What should I do if a T4A does not match my invoices?
Compare it with the payments received in the calendar year, since invoices paid in a different year shift the total. Ask the payer for an amended slip if the amount is genuinely wrong.
What is the difference between a T4 and a T4A?
A T4 reports employment income paid to employees, with payroll deductions. A T4A reports other income, such as contractor fees, pensions, and scholarships.
Related terms
- Form 1099-NEC Form 1099-NEC is the IRS information return a US business files to report payments for services made to an independent contractor or other non-employee during the year.
- Business number (BN) A business number (BN) is the nine-digit number the Canada Revenue Agency assigns to a business to identify it for federal tax programs.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
This page is for general information only and is not legal, tax, or financial advice. Rules change and vary by location, so consult a qualified lawyer or accountant about your situation.