T4A slip in Canada: what it reports and where each box goes

What a T4A slip in Canada reports

The T4A slip meaning is broad. It is the slip a payer uses for income that does not belong on a T4, which is reserved for salary and wages. Pension plans, universities, government programs and some businesses that pay independent contractors all issue T4As.

Unlike a T4, a T4A does not show CPP or EI deductions, because the payments on it are not insurable employment earnings. Box 022 shows any income tax the payer withheld, and that amount is credited to you on line 43700.

Government slips with similar names are separate forms. The T4A(P) reports Canada Pension Plan benefits and the T4A(OAS) reports Old Age Security, both issued by Service Canada. This page covers the regular T4A.

Common T4A slip boxes and where they go

Most T4As have only one or two boxes filled in. Find the box number on your slip in the table, then enter the amount on the line shown. Certified software asks for the box number and places it for you.

Box 046 shows charitable donations made through the payer and goes to Schedule 9, the same way as the donation box on a T4. Box 015 is different: it holds a code for employer-offered dental benefits that pension payers must enter alongside box 016. It is not an amount, and the CRA says not to report it on your return.

T4A slip for contractors and self-employed people

If you invoice a business as an independent contractor, you may receive a T4A with an amount in box 048 or box 020. That figure is your gross income from that client, before any expenses. It is not the amount you pay tax on.

1. Add the box 048 amount to your gross business income on Form T2125, together with income from clients who did not issue a slip.
2. Subtract your eligible business expenses on the same form.
3. Report the resulting net income on the matching self-employment line of your return, such as line 13500 for business income or line 13700 for professional income.
4. For box 020 commissions, enter gross commissions on line 13899 and net commissions on line 13900.

Our T2125 guide explains the form. Because no CPP was deducted, you also pay both halves of CPP on net self-employment earnings, 11.9% on earnings between $3,500 and $74,600 for 2026.

No T4A does not mean no income

Many businesses that hire contractors never issue a T4A, and that does not make the income tax-free. Report what your invoices and bank deposits show. From 2025 onward the CRA assesses penalties on trucking businesses that fail to report more than $500 of fees paid to a trucking corporation in box 048, so drivers in that sector are more likely to see one.

Scholarships and T4A slip box 105

Box 105 reports the full amount of scholarships, fellowships, bursaries and artists' project grants a school or organization paid you. The whole amount appears on the slip, but only the taxable part goes on line 13010.

• Full-time qualifying students: post-secondary scholarships for a program in which you are enrolled full time are generally not taxable. This also covers the year before and the year after full-time enrolment.
• Part-time students: the exemption is limited to the tuition you paid and the cost of materials required for the program.
• Everyone else who qualifies: a basic scholarship exemption of $500 reduces the amount reported, if it has not already been used.

Example: a full-time university student receives a $4,000 entrance scholarship shown in box 105 and has a T2202 showing eight full-time months. The taxable amount on line 13010 is nil. The student should still enter the slip, because the CRA has a copy and the software needs it to apply the exemption.

Research grants are different. They are reported in box 104 and go on line 10400, and you can deduct eligible research expenses. For the student side of filing, see our student tax return guide and the T2202 slip page.

T4 vs T4A: which slip should you have

Getting a T4A when you expected a T4 is a sign the payer treats you as self-employed, not as an employee. The difference affects your CPP, EI coverage and the expenses you can deduct.

If you believe you were really an employee, raise it with the payer first. You can also ask the CRA for a ruling on your employment status. The T4 guide shows what a regular employee's slip looks like.

Where can I find my T4A slip?

Payers must give you the T4A by the last day of February after the tax year. They may post it on a secure portal without asking you first, or email it with your consent. Paper recipients get two copies.

Once the payer files it, the T4A appears in CRA My Account and in Auto-fill. Universities often post box 105 slips in the student portal. If a T4A never shows up, follow the steps on our missing tax slip page, and see the tax slips overview for the other slips you might be waiting on.

The T4A(P) for Canada Pension Plan benefits and the T4A(OAS) for Old Age Security come from Service Canada, not from a pension plan or employer. You can view and print them in My Service Canada Account for the current tax year and the past six years. Service Canada says a printed screen is not an official copy: use the Print button to get the PDF version, which the CRA accepts.