How to fill out a T4A slip (2026): box 048 and more, due date

Tax forms › T4A slip · Last reviewed October 25, 2026 · General information, not tax advice

T4A slip at a glance

What it reports	Fees for services, pensions, lump sums, commissions and other income that is not employment pay
Fees for services	Box 048, when payments to one payee total more than $500 in the year, excluding GST/HST and PST
Due for 2026	Mon, Mar 1, 2027, with the T4A Summary
File with	CRA; electronically if more than 5 slips

What T4A slip is

The T4A covers many kinds of income. For a small business the usual one is box 048: fees or other amounts paid to an individual or business for services, other than to employees. The amount excludes GST/HST and PST.

Like the T4, the slips go with a T4A Summary that totals them, and the electronic filing rule and penalties are the same.

Who has to file

Payers who paid fees for services to a self-employed person or business, if the total for the year is more than $500 or tax was deducted.
Payers of pensions, retiring allowances, lump sums, independent agents' commissions, scholarships, research grants and other amounts listed in the CRA guide.
Not for employees: their pay goes on a T4. Construction subcontractors, if construction is your main business, are reported on a T5018 instead.

Due dates

What	Due
T4A slips and T4A Summary for 2026	Mon, Mar 1, 2027 (Feb 28 is a Sunday)
Recipient copies	By the same date

Penalties for filing late or wrong

Filing late, under the CRA's reduced administrative policy for T4A returns: $100 for 1 to 5 slips; $5 a day for 6 to 10 slips (maximum $500); $10 a day for 11 to 50 (maximum $1,000); $15 a day for 51 to 500 (maximum $1,500); minimum $100.
Paper filing when electronic is required: $125 for 6 to 50 slips, $250 for 51 to 250.
For box 048 specifically, the CRA has a long-standing administrative policy of not assessing penalties for failing to report fees for services, except for payments to trucking corporations from 2025. You should still issue the slips.

T4A slip box by box

Box	What goes there	Where it comes from in your books
Payer's name	Your legal name and operating name	Company settings
061	Your 15-character account number (BN + RP or RZ + 4 digits); on the CRA copy only	Your CRA registration
Recipient's name	Last name and first name, or the business name	The vendor record
012	Recipient's SIN, for an individual	From the contractor
013	Recipient's business number, for a business	From the contractor's invoice or registration
015	Payer-offered dental benefits code, required when box 016 (pension) is used	Pension payers only
016, 018, 024	Pension, lump-sum and annuity payments	Pension payers only
020	Commissions paid to independent agents	Commission payments
022	Income tax deducted	Only if you withheld tax
048	Fees for services, excluding GST/HST and PST	The year's payments to the contractor, minus the sales tax on their invoices
Other information	Codes such as 014 (recipient number) and 028 (other income)	As applicable

Common mistakes

Including GST/HST in box 048.
Issuing a T4A to an employee for wages, or a T4 to a contractor.
Using a T4A for construction subcontractors when construction is your main business; that is a T5018.
Missing the recipient's SIN or BN. Ask for it when you engage the contractor.
Filing more than 5 slips on paper.

How to file T4A slip

Identify the payees. List contractors and other payees whose 2026 payments total more than $500, or from whom you deducted tax.
Work out the amounts. Total each payee's payments and subtract GST/HST and PST for box 048.
Complete the slips and summary. Fill in the payer and recipient details, the boxes that apply, and the T4A Summary totals.
File and distribute. File through Web Forms or Internet file transfer (or paper for 5 slips or fewer) and give each recipient their copy by March 1, 2027.

How AcboBooks fills it in

In the Canadian edition of AcboBooks 0.2.1, Accountant → 1099 Forms opens the T4A / T5018 Slips screen. Contractors are tracked on the Vendors list.

Threshold defaults to $500 and can be changed; vendors at or over it are tagged File.
Choose T4A or T5018 per vendor. For T4A the slip amount is the year's payments minus the GST/HST recorded on their bills; T5018 keeps the GST/HST in.
Enter and save a missing BN or SIN and mailing address.
Print saves a plain-paper T4A-style PDF with box 048 fees for services, box 022 at $0.00, your account number and the recipient's SIN or BN.

What it leaves to you

The CRA's rule is more than $500, so a vendor paid exactly $500 is tagged File but does not need a slip.
No T4A Summary is produced; total the slips yourself when you enter them in CRA Web Forms. Only box 048 is filled. AcboBooks prepares the figures; it does not file or remit for you. You file through the CRA or Service Canada and pay the Receiver General yourself.

Described as of AcboBooks 0.2.1. See T4A and T5018 slips in AcboBooks

Questions

Do I need to issue a T4A to a contractor?

If you paid a self-employed contractor more than $500 for services in the year, report it in box 048 of a T4A, excluding GST/HST and PST. The CRA does not generally assess penalties for missing box 048 slips (trucking payments to corporations excepted from 2025), but it expects them to be issued.

When are 2026 T4A slips due?

By the last day of February, which is Sunday February 28, 2027, so Monday March 1, 2027 is on time.

Does box 048 include GST/HST?

No. Report the fees before GST/HST and PST. A T5018 for construction, by contrast, reports the amount including GST/HST.

Do I need a SIN or a business number on the T4A?

The recipient's SIN in box 012 for an individual, or their business number in box 013 for a business. Ask for it when you hire the contractor.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the CRA and Service Canada or a tax professional before you file.

How to fill out a T4A slip