T4A · recipient copies

T4A Slip Generator

Produces the two recipient copies of the T4A for one contractor or payee, with the box guide printed on the back of the CRA slip. Fees for services (box 048) for contractors paid more than $500, plus self-employed commissions and any tax withheld. The CRA copy is filed by the payer through Web Forms or Internet file transfer and is not part of this PDF. The preview is free and watermarked; the clean PDF is $4.99, or included with a subscription.

Tax year

014 Recipient number (optional)

Payer

Payer name

Street address

City

Province

Postal code

The payer's account number (box 061) appears only on the CRA copy, so it is not collected here.

Recipient

Individual (SIN)Business (program account)

Recipient name (last name, first name)

Street address

City

Province

Postal code

012 Last 3 digits of SIN

Printed as XXX XXX 789. The full SIN goes only on the CRA copy you file; it is never collected here.

Amounts

048 Fees for servicesContractor payments, before GST/HST

022 Income tax deductedOptional

020 Self-employed commissionsOptional

Other information

Enter the figures from your books. A T4A that misstates payments is a false information return; the payer, not this tool, is responsible for its accuracy and for filing the T4A Summary with the CRA by the last day of February.

What the PDF contains

The recipient copies of the T4A for one payee, individual or business, with the CRA's back-of-slip instructions
Box 048 fees for services, plus the self-employed commission (020) and income tax (022) boxes and Other Information codes
Recipient identification by SIN (box 012) for an individual or program account number (box 013) for a business
Your payroll account number kept off the recipient copies, as the CRA requires

What you still file

The CRA copy and the T4A Summary are filed separately, through Web Forms or payroll software, electronically once you have six or more slips of the same type. A Quebec payer who withheld Québec income tax from a self-employed worker's fees also issues an RL-1.

Who it is for

A business that paid a contractor, consultant or self-employed salesperson more than $500 in the year and wants to issue the slip the Income Tax Regulations call for. Pension, lump-sum and annuity slips are not covered, and employees get a T4, never a T4A.

T4A slip questions

Do I have to give a contractor a T4A?: Regulation 200(1) requires a slip for fees for services totalling more than $500 in a calendar year, reported in box 048 net of GST/HST. The CRA has had a moratorium on penalties for a missing box 048 since 2011 while it reviews the policy, lifted for the trucking industry from the 2025 tax year. Issuing the slip is the compliant choice and gives the contractor a document that matches their invoices.
Can the recipient be a corporation?: Yes. Fees for services paid to a corporation are reportable in box 048 the same as fees paid to an individual; the recipient is identified by its 15-character program account number in box 013 rather than a SIN.
Does box 048 include GST or HST?: No. Report the fee before sales tax. A $10,000 invoice plus $1,300 HST is a T4A showing $10,000.
What does a T4A cost?: One payee's T4A is $4.99 per form, or included with a monthly or annual subscription; the watermarked preview is free. Prices and charges are in US dollars.