Tax form guide · Canada · 2026
How to fill out the T4A Summary
The Summary of Pension, Retirement, Annuity, and Other Income: one page that totals your T4A slips for a payroll account and reconciles the tax you deducted with what you sent the CRA.
Tax forms › T4A Summary · Last reviewed October 25, 2026 · General information, not tax advice
T4A Summary at a glance
| What it is | The totals of all T4A slips for one payroll program account |
|---|---|
| Due for 2026 | Mon, Mar 1, 2027, with the slips (Feb 28 is a Sunday) |
| The key lines | 022 tax deducted minus 082 remittances = 084 overpayment or 086 balance due |
| Electronic filing | Required for more than 5 T4A slips |
| File with | CRA; Web Forms builds the summary from the slips you enter |
What T4A Summary is
The T4A Summary sits on top of your T4A slips. Each line is the total of the matching box on every slip, and the summary then compares the income tax you deducted (line 022) with what you remitted for that account (line 082).
For most small businesses the only box in use is 048, fees for services paid to contractors, with no tax deducted. Then the summary is short: the number of slips, the line 048 total, and zero on lines 022 and 082.
The summary is a separate page from the slips. The box-by-box guide to the T4A slip itself, including what goes in box 048, is on its own page.
Who has to file
- Every payer filing T4A slips, one summary for each payroll program account.
- If you have no amounts to report, you do not send a slip or a summary.
Due dates
| What | Due |
|---|---|
| T4A Summary and slips for 2026 | Mon, Mar 1, 2027 |
| If your business stops operating | Within 30 days of the date it stops |
The legal due date is the last day of February. When it falls on a weekend or holiday, a return the CRA receives or that is postmarked by the next business day is on time.
Penalties for filing late or wrong
- Late filing, 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, counted for up to 100 days.
- Paper filing when more than 5 slips had to be filed electronically: $125 for 6 to 50 slips, $250 for 51 to 250.
- Not giving a recipient their slip: $25 a day per slip, minimum $100, maximum $2,500.
- For box 048 fees for services, the CRA has long said it does not generally assess penalties for unreported fees, except payments to trucking corporations from 2025. File the slips anyway.
T4A Summary line by line
| Line | What goes there | Where it comes from |
|---|---|---|
| Top | Year (last 2 digits), your 15-character payroll account number, legal and operating name and address | Your CRA registration |
| 088 | Total number of T4A slips filed | Count of slips |
| 016 | Pension or superannuation | Total of box 016 (pension payers only) |
| 018 | Lump-sum payments | Total of box 018 |
| 020 | Self-employed commissions | Total of box 020 |
| 024 | Annuities | Total of box 024 |
| 048 | Fees for services | Total of box 048 on all slips, excluding GST/HST and PST |
| 101 | Other information: amounts from all other boxes and codes not reported elsewhere | Total of the other information codes |
| 022 | Income tax deducted | Total of box 022 |
| 082 | Minus: remittances for the account | The income tax you actually remitted, from your latest PD7A statement |
| 084 / 086 | Overpayment or balance due (022 minus 082) | Differences of $2 or less are generally not charged or refunded |
| 071 to 073 | Registered pension plan or DPSP registration numbers | Pension payers only |
| 074 / 075 | SINs of the proprietors or principal owners | Unincorporated businesses and CCPCs |
| 076 / 078 | Person to contact and phone number | Whoever prepared the return |
The summary must agree with the total of all amounts on the slips. An overpayment on line 084 needs a note saying whether you want it refunded or transferred.
Common mistakes
- A line 048 total that includes GST/HST, or does not match the slips.
- Entering on line 082 what you should have remitted rather than what you did remit.
- One summary for two payroll accounts.
- Leaving lines 074 and 075 blank for an owner-managed business.
- Filing more than 5 slips on paper.
How to file T4A Summary
- Finish every slip. Complete all T4A slips for the payroll account first; the summary only adds them up.
- Total each box. Add up each box across the slips and put the totals on the matching lines, with the slip count on line 088.
- Reconcile tax and remittances. Compare line 022 with the income tax you remitted for the year. Usually both are zero for contractor fees.
- Sign and file. File through Web Forms or Internet file transfer, or on paper for 5 slips or fewer, by March 1, 2027.
How AcboBooks fills it in
In the Canadian edition of AcboBooks 0.2.1, the T4A / T5018 Slips screen (Accountant → 1099 Forms) shows each contractor's slip amount: for T4A vendors, the year's payments minus the GST/HST recorded on their bills, the box 048 figure.
AcboBooks does not produce a T4A Summary. Count the T4A vendors you file for (line 088) and add their slip amounts for line 048.
What it leaves to you
- The screen's reportable total adds the gross payments, GST/HST included, for every vendor at or over the threshold, T5018 vendors too, so do not copy it to line 048.
- Vendors are tagged File at $500 or more; the CRA's rule is more than $500. 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
When is the 2026 T4A Summary due?
With the T4A slips, by Monday, March 1, 2027, because February 28 is a Sunday.
Do I file a T4A Summary if I file online?
Web Forms and certified software build the summary from the slips you enter; you add the remittance and contact details.
What goes on line 082?
The income tax you actually remitted to the CRA for the payroll account, from your most recent PD7A statement. For contractor fees with no tax deducted, it is usually zero.
Is the T4A Summary the same as the T4 Summary?
No. The T4 Summary covers employees' T4 slips and includes CPP and EI. The T4A Summary covers T4A slips and only income tax. If you have both, you file both.
Sources
- CRA: Filling out the T4A Summary
- CRA RC4157, Filing the T4A Slip and Summary
- CRA: When to file information returns (due dates and late-filing penalties)
- CRA: How to file information returns
- CRA: Distribute the slips
Checked against these sources on . Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.
Related
- How to fill out T4A slip
- How to fill out T4 Summary
- How to fill out T5018 slip and summary
- T4 and T4A slips for 2026
- T4 and T4A late-filing penalty calculator
- Year-end hub: every US and Canadian year-end form, deadline and checklist
- 1099 and T4 software
- Canadian payroll software
- All tax form guides
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.
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Remittances and slips from the pays you already ran.
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