T4A Slip

T4A slip T4A slip identifies amounts paid during the calendar year for certain types of income from many different sources including self-employed commissions and RESP educational assistance payments.

When to Issue

If you are a payer (such as an employer, a trustee, an estate executor/liquidator, an administrator, or a corporate director), you must issue a T4A slip if any of the following apply:

You deducted tax from any payment

If the payment is not included on the exceptions list , the total of all payments in the calendar year was more than $500 (under the CRA administrative policy)

How to Fill out

Year

Enter the 4 digits of the calendar year in which you made the payment to the employee.

Employer's name

Enter your legal name, your operating or trading name (if it differs from your legal name) and address.

Employee's name and address

Enter all in capital letters the employee's last name followed by the employee's first name and initials.

If the employee has more than one initial, enter the employee’s first name followed by the initials in the "First name" field.Do not enter titles, such as Director, Mr, or Mrs.Enter the employee's home address, including the province or territory, the postal code and the country.

Box 012 – Social insurance number (SIN)

Enter the SIN provided by the recipient.

Box 013 – Recipient's program account number

If the recipient of the reported amount is a business (sole proprietor, partnership, or corporation), enter the recipient's business number (for example, 123456789RT0001).

Box 015 – Payer-offered dental benefits

For calendar year 2023 and after, it is mandatory to indicate whether the recipient or any of their family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind, that you offered. Box 015 is mandatory if an amount is reported in box 016. Otherwise, box 015 is optional.

Box 016 – Pension or superannuation

Specific situations

Registered pension plan :

Report in box 016 the taxable portion of annuity payments you paid to an employee, retired employee, or survivor or spouse of an employee out of, or under, a superannuation or registered pension fund or plan. It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits.

Disability benefits

Report disability benefits paid as a life annuity out of a superannuation or RPP fund using box 016. It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits. Do not report in box 016 any other disability benefits paid out of a superannuation or pension plan, instead use code 125. Veterans' benefits eligible for pension splitting Report the veterans' benefits eligible for pension splitting you paid to eligible veterans using box 016 and code 128. It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits. Do not report in box 016 any other veterans' benefits you paid, instead use code 127.

Unregistered pension plan

Report in box 016 superannuation or pension benefits you make periodic payments to a Canadian resident under an unregistered pension plan for services that the person rendered in a period throughout which the person did not reside in Canada.

Do not report:

Other periodic payments from an unregistered pension plan using box 016, instead use code 109; lump-sum payments from an unregistered pension plan using box 016, instead use box 018 and code 190. First Nations (exempt income)Keywords: Indians indigenous first nations Do not report in box 016 tax-exempt pension or superannuation income you paid to a recipient who is registered, or entitled to be registered under the Indian Act, instead use code 146. Employee benefit plan (EBP) Do not report payments you made out of an EBP that are not payments of superannuation or pension benefits, use the T4 slip. Retirement compensation arrangement (RCA) Do not report amounts paid out of a RCA, use the T4A-RCA slip.

Box 018 – Lump-sum payments

Specific situations

Single payments

Report in box 018 the taxable portion of a single payment out of a pension fund or plan, including any single payment resulting from a: withdrawal from the plan, retirement from employment, or death of an employee or former employee termination of, amendment to, or modification of the plan reimbursement of any over-contributions to the plan Report in box 018 the taxable portion of any single payment out of a deferred profit sharing plan, including single payment resulting from a: withdrawal from the plan, retirement from employment, or death of an employee or former employee reimbursement of any over-contributions to the plan Report in box 018 the taxable portion of a lump-sum death benefit paid out of an advanced life deferred annuity.

Non-resident services

Report in box 018 amount paid for superannuation or pension benefits as a lump-sum to a Canadian resident under an unregistered pension plan for services that the person rendered in a period throughout which the person did not reside in Canada. Report lump-sum payments you made for non-resident services transferred to an RPP, an SPP, a PRPP or an RRSP and which were eligible to be deducted under paragraph 60(j) using box 018 and code 102. Do not report in box 018 the payments out of an EBP that are not payments of superannuation or pension benefits, instead use the T4 slip.

Box 020 – Self-employed commissions

Report the amount of commissions you paid to an independent agent. Do not include GST/HST or provincial sales taxes in the amount reported in box 020.

Box 024 – Annuities

Specific situations

Registered retirement savins plan (RRSP)

Report in box 24 payments from an annuity that an individual bought with a refund of premiums from a deceased annuitant's RRSP.

Life income fund (LIF) or Registered retirement income fund (RRIF)

Report in box 024 annuity payments from a life annuity purchased from the proceeds of a LIF or from the proceeds of a RRIF.

Advanced life deferred annuity (ALDA)

Report in box 024 only annuity payments from an ALDA.
Do not report in box 024 total annuity amounts transferred from a money purchase RPP, PRPP or DPSP, instead use code 037.

Income-averaging annuity contract (IAAC)

Report annuity payments you made under an IAAC using box 024 and code 111.

Deferred profit sharing plan (DPSP)

Report instalment or annuity payments you made under a DPSP using box 024 and code 115.

Variable payment life annuity (VPLA)

Do not report in box 024 annuity payments you made under a VPLA, instead use code 133. Pension or superannuation Do not report in box 024 annuity payments you paid to an employee, retired employee, or survivor or spouse of an employee out of, or under, a superannuation or pension fund or plan, including disability benefits paid as a life annuity, instead use box 016.

Life insurance policy

Do not report annuity payments for accrued income from a life insurance policy that you include when you calculate a person's income under the provisions of section 12.2 of the Income Tax Act using the T4A slip, use the T5 slip.

Non-residents

Do not report annuity payments to a non-resident using the T4Aa slip, use the NR4 slip. Box 048 – Fees for services

Report any fees or other amounts paid for services. Do not include GST/HST or PST in the amount reported in box 048. The CRA is not assessing penalties for failure relating to the completion of box 048.

Box 061 – Payer's program account number

Enter your 15-character payroll account number (for example, 123456789RP0001) on your copy and the copy you send to the CRA only. Do not enter your payroll account on the copies you give to the recipients.

Other information

Code 014 – Recipient's number

Enter a retiree number, an employee number, or a payroll number using code 014. The use of code 014 is optional. You cannot use the recipient's address area to enter the recipient's number.

Code 028 – Other income

Generally, amounts are reported in specific boxes or by using codes on slips. However, report any other amount that you did not have to report in other boxes or by using codes on the T4A slip if either: The amount is more than $500 You deducted income tax

Code 030 – Patronage allocations

Report patronage payments you made to customers for their patronage, including payments made in cash or in kind, by certificate of indebtedness, issue of shares, set-off, assignment or in any other way using code 030.

Code 032 – Registered pension plan contributions (past service)

Report the contributions to a registered pension plan a former employee made to buy past service using code 032.

Specific situations

The plan administrator usually fills out the T4A slip when an employer-employee relationship no longer exists. You must include any instalment interest paid for past service contributions. Instalment interest is the portion of contributions that represents the amount charged to buy past service over time.

Code 034 – Pension adjustment

Report the amount (in dollars only) of a pension adjustment (PA) an employee has under an RPP during a period of leave or reduced services using code 034 if you are the plan administrator for a multi-employer plan (MEP).

Code 036 – Plan registration number

Enter the 7-digit registration number that the CRA gave you for your RPP or DPSP using code 036 if you reported an amount for a PA using code 034. You have to report the plan number even if your plan requires only employer contributions. If you made contributions to more than one plan for the employee, enter only the number of the plan under which the employee has the largest PA.

Code 037 – Advanced life deferred annuity purchase

Report the total annuity amounts transferred from an RPP, a PRPP or a DPSP using code 037. If an amount exceeding the individual’s lifetime limit has been purchased, the excess amount that is transferred back to a qualified registered plan must be reported as a negative amount in this box.

Code 040 – RESP accumulated income payments

Report accumulated income payments you made as the promoter of a registered education savings plan (RESP) to a subscriber of the plan using code 040.

Code 042 – RESP educational assistance payments

Report educational assistance payments (amounts other than a refund of contributions) you made as the promoter of a registered education savings plan (RESP) to a subscriber of the plan to help finance the cost of post-secondary education using code 042.

Code 046 – Charitable donations

Report the amount you deducted from the recipient’s earnings for donations to registered charities in Canada using code 046.

Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j)

Report lump-sum payments you made for non-resident services transferred to an RPP, an SPP, a PRPP or an RRSP and which were eligible to be deducted under paragraph 60(j) using code 102 and box 018.

Code 104 – Research grants

Report the full amount of the research grants you paid to the recipient using code 104.

Code 105 – Scholarships, fellowships, bursaries, and artists' project grants

Report the full amount of the scholarships, fellowships, bursaries, and artists' project grants you paid to the recipient using code 105.

Code 106 – Death benefits

Report the gross amount (including the non-taxable portion) of the death benefit you paid on or after the death of an employee to recognize the employee's service in an office or employment to a recipient, including the recipient's surviving spouse, common-law partner, heir or estate using code 106.

Code 107 – Payments from a wage-loss replacement plan

Report payments you made under a wage-loss replacement plan where you do not have to withhold CPP or EI premiums (or both) using code 107.

Code 108 – Lump-sum payments from a registered pension plan (RPP) that you cannot transfer

Report lump-sum payments you made that you cannot transfer from an RPP using code 108 and box 018.

Code 109 – Periodic payments from an unregistered plan

Report periodic payments from pension benefits you paid from an unregistered pension fund or plan using code 109. Do not report this amount in box 016.

Code 110 – Lump-sum payments accrued to December 31, 1971

Report lump-sum payments you made out of RPPs and DPSPs accrued to December 31, 1971 using code 110 and box 018.

Code 111 – Income averaging annuity contracts (IAAC)

Report instalment or annuity payments you made under a DPSP using code 115 and box 024.

Code 116 – Medical travel assistance

Report the amount of the medical travel portion only you paid to the employees of another employer if you are a third party for medical travel assistance in a prescribed zone, using code 116 and the total amount of the travel benefit using code 028.

Code 117 – Loan benefits

Report the taxable loan benefit you provided to a person or partnership that was received as a shareholder using code 117.

Code 118 – Medical premium benefits

Report the premiums that you paid as a contribution to a provincial or territorial health services insurance plan on behalf of a former or retired employee using code 118.

Code 119 – Premiums paid to a group term life insurance plan

Report the premiums that you paid to a group term life insurance plan on behalf of a former or retired employee using code 119.

Code 122 – RESP accumulated income payments paid to other

Report accumulated income payments you made to someone else because the subscriber, the subscriber's spouse or common-law partner was deceased using code 122 and code 040.

Code 123 – Payments from a revoked DPSP

Report payments you made from a revoked DPSP using code 123.

Code 124 – Board and lodging at special work sites

Report the tax-exempt board, lodging and housing at special work sites paid to the employees of another employer if you are a third party using code 124 and the amount of the board and lodging benefit that is not considered paid in a prescribed zone using code 028.

Code 125 – Disability benefits paid out of a superannuation or pension plan

Report any disability benefits not paid as a life annuity out of a superannuation or pension plan using code 125. Do not report this amount in box 016.

Code 126 – Pre-1990 past service contributions while a contributor

Report the amount for past service contributions to an RPP for 1989 or earlier years while a contributor using code 126 and code 032.

Code 127 – Veterans' benefits

Report the sum of the following amounts using code 127:

Amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well-being Act (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well-being Act, as modified where applicable, under Part 5 of that Act)

Amounts paid in the year that were payable under any of subsections 99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act

Do not report this amount in box 016.

Code 128 – Veterans’ benefits eligible for pension splitting

Report the amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act) using code 128 and box 016.

Code 129 – Tax deferred cooperative share

Report all tax deferred cooperative shares issued by an agricultural cooperative in the year using code 129.

Code 130 – Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women or Apprenticeship completion grant

Report the amount of Apprenticeship Incentive Grants or Apprenticeship Incentive Grants for Women you paid to the registered apprentice who has successfully completed their first or second-year level (or equivalent) of their apprenticeship program in a Red Seal trade using code 130. Also report the amount of Apprenticeship Completion Grants you paid to the registered apprentice who has completed their apprenticeship training in a Red Seal trade.

Code 131 – Registered disability savings plan

Report payments you made under a registered disability savings plan to a beneficiary using code 131.

Code 132 – Wage earner protection program

Report payments you made for wages to workers of an employer who is bankrupt, subject to a receivership, or other wage earner protection program qualifying insolvency proceedings using code 132.

Code 133 – Variable pension benefits

Report variable payment life annuity paid out of a PRPP and money purchase RPP using code 133. Do not report this amount using box 024.

Code 134 – Tax-free savings account (TFSA) taxable amount

Report the amount of the taxable benefit you paid during the exempt period to a beneficiary who is a resident of Canada using code 134.

Code 135 – Recipient-paid premiums for private health services plans

Report the premiums that the recipient paid to a private health services plans of a former or retired employee using code 135. The use of code 135 is optional. If you do not use this code, the CRA may ask the recipient to provide supporting documents. This is considered a qualifying medical expense which the recipient may claim medical expense tax credit on their income tax and benefit return.

Code 136 – Parents of murdered or missing children/parents of young victims of crimes

Report the amount you paid to the beneficiary from the Canadian Benefit for Parents of Young Victims of Crime using code 136.

Code 144 – Indian (exempt income) – Other income

Report the tax-exempt income that is not reported elsewhere on the T4A slip that you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 144. Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Do not report this amount using any boxes.

Code 146 – Indian (exempt income) – Pension or superannuation

Report the tax-exempt income from pension or superannuation you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 146. Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Do not report this amount using box 016.

Code 148 – Indian (exempt income) – Lump-sum payments

Report the tax-exempt income from a lump-sum payment you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 148. Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Do not report this amount using box 018.

Code 150 – Labour Adjustment Benefits Act and Appropriation Acts

Report payments you made under the Labour Adjustment Benefits Act or a benefit payable under the Appropriation Acts to compensate for loss of office or employment, such as in the textile and leather-tanning industries using code 150.

Code 152 – SUBP qualified under the Income Tax Act

Report payments you made under a supplementary unemployment benefit plan (SUBP) using code 152. Do not report maternity or paternity top ups using code 152, instead use the T4 slip.

Code 154 – Cash award or prize from payer

Report the amount for the gift, award or prize if you are the manufacturer and you made the payment to the employee of a dealer using code 154. Do not report if you are not the manufacturer using code 154, instead use code 028.

Code 156 – Bankruptcy settlement

Report payments you made as a trustee in bankruptcy to employees of a bankrupt corporation in settlement of claims filed for wages that the bankrupt employer did not pay using code 156.

Code 158 – Lump-sum payments that you cannot transfer that are not reported elsewhere

Report lump-sum payments you made that you cannot transfer that are not reported elsewhere using code 158 and box 018.

Code 162 – Pre-1990 Past service contributions while not a contributor

Report the amount for past service contributions to an RPP for 1989 or earlier years while not a contributor using code 162 and code 032.

Code 180 – Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer

Report lump-sum payments you made that you cannot transfer from a DPSP using code 180 and box 018. You also have to report the amount of the payments if you allocated an amount in a previous year and you made the payment in the current year using code 180 and box 018.

Code 190 – Lump-sum payments from an unregistered plan

Report lump-sum payments from pension benefits you paid from an unregistered pension fund or plan using code 190 and box 018.

Code 194 – PRPP payments

Report the amount of the annuity payments or withdrawals from a pooled registered pension plan (PRPP) using code 194 and box 024.

Code 195 – Indian (exempt income) – PRPP payments

Report the tax-exempt income from a pooled registered pension plan (PRPP) you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 195. Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt. Do not report this amount in box 018.

Code 196 – Tuition assistance for adult basic education

Report the amount of funding or other financial assistance you paid on behalf of the individual for tuition fees for the individual’s adult basic education training provided under a program established under the authority of the Department of Employment and Social Development Act (such as the Canada Job Grant program) using code 196 and code 105.

Code 200 – Provincial/Territorial COVID-19 financial assistance payments

Report amounts that were paid as financial assistance by a provincial or territorial government to support individuals affected by COVID-19 and that are taxable under subparagraphs 56(1)(r)(i) or (iv), or clause 56(1)(r)(iv.1)(E) of the Income Tax Act, minus any amounts repaid within the same tax year using code 200.

Code 201 – Repayment of COVID-19 financial assistance

Report the amount of federal, provincial or territorial COVID-19 financial assistance payments that were repaid in the year in respect of an overpayment of federal, provincial or territorial COVID-19 financial assistance payments received in a prior year using code 201.

Code 205 – One-time payment for older seniors

Report the one-time supplementary old age security (OAS) payment made to older seniors made in 2021 or 2022 using code 205. Do not report this payment using the T4A(OAS) slip.

Code 210 – Postdoctoral Fellowship Income

Report the full amount of the postdoctoral fellowship income you paid using code 210 and code 105.

For further information please contact Taxtron Support at 416-491-0333 or visit www.taxtron.ca