What is Box 48 on a T4A slip?

Box 48 on a T4A is "Fees for services." It is used when a client pays you for services rendered — consulting, freelance work, contract work. The amount in Box 48 is your gross business income and goes on T2125 as self-employment income, not on line 10400 (other income).

What is Box 20 on a T4A slip?

Box 20 is "Self-employment commissions." It applies when you earned commission-based income — real estate commissions, insurance sales, etc. Like Box 48, this goes on T2125 as business income.

Does a T4A include GST/HST?

T4A slips should show only the fee before GST/HST — the tax is not your income. However, some clients include it by mistake. If your T4A amount is higher than your actual fees (i.e., it appears to include GST/HST), contact the client to request a corrected slip. If you cannot get a correction, report the net fee on T2125 and keep documentation.

What if I received T4A income but never got the slip?

You still need to report the income. CRA receives T4A data directly from payers and will match it to your return. If a slip is missing, estimate your income from your own records (invoices, bank deposits) and report it on T2125. You can also call CRA or check My Account to see if the slip was filed with them.

Do I owe CPP contributions on T4A income?

Yes. Self-employment income reported on T2125 — including amounts from T4As — is subject to CPP contributions. Unlike employment income where the employer pays half, self-employed individuals pay both the employee and employer portions, totalling 11.9% of net self-employment income in 2024 (between the $3,500 exemption and the maximum pensionable earnings).

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T4A for Self-Employed Canadians: What to Do When You Receive One

A client emails you a PDF with "T4A" in the filename. What is it, what do you do with it, and does it mean you already owe tax on that money? Here is the plain-language answer.

Quick Answer

A T4A is a Statement of Other Income. For freelancers and contractors, it means a client paid you $500 or more during the year and is reporting it to CRA. Look at Box 48 (fees for services) or Box 20 (commissions). That amount goes on your T2125 as business income — not as employment income. The T4A itself does not trigger a tax bill; it is just CRA's record of what you were paid.

What is a T4A and why did you get one?

A T4A (Statement of Pension, Retirement, Annuity, and Other Income) is a tax slip that businesses and government agencies must issue when they pay an individual $500 or more for services in a tax year. If you freelanced for a company, did contract work, or received any non-employment fee income, that payer is required to file a T4A with CRA and send you a copy.

The slip reports what the payer paid you. It does not account for your expenses, your other income, or what you actually owe — that all comes together on your personal T1 return through T2125.

Box 48 vs Box 20 — which one applies to you?

Box	Name	Applies to
48	Fees for services	Freelancers, consultants, contractors, most service-based self-employed income
20	Self-employment commissions	Real estate agents, insurance salespeople, other commission-based income

Most freelancers will see Box 48. Both boxes represent self-employment income and both go on T2125 — they are treated identically for tax purposes.

Where does it go on your tax return?

T4A Box 48 (and Box 20) income goes on T2125 — Statement of Business or Professional Activities as gross business income. Do not enter it on line 10400 (other employment income) on your T1 — that is a common error that misclassifies your income and costs you deductions.

On T2125, enter the Box 48 amount as part of your gross income on line A. Then deduct your business expenses as normal. The net income from T2125 flows to line 13500 of your T1.

If you received T4As from multiple clients, add all the Box 48 amounts together and enter the total as part of your T2125 gross income. You do not file a separate T2125 per client.

Does the T4A include GST/HST?

It should not. The T4A should reflect only your fee — the GST/HST you charged on top is not your income, it is a tax you collect and remit to CRA. But clients sometimes make mistakes and include the tax in the T4A amount.

If your T4A amount is higher than your actual invoiced fees — suggesting GST/HST was included — contact the client and ask them to file an amended T4A showing the fee only. Keep a copy of your original invoices as support.

If you cannot get a correction before your filing deadline, report your actual fee income (not the inflated T4A amount) on T2125 and include a note with your return explaining the discrepancy. CRA will match the slip to your return and may follow up, but you should have the documentation to support your number.

What if you never received the slip?

You still need to report the income. CRA receives T4A data directly from payers and will match it against your return. If a payer files a T4A with CRA but does not send you a copy, CRA will still expect to see that income on your return.

Report the income based on your own records — invoices, bank deposits, contracts. You can also check CRA My Account to see if slips have been filed against your SIN. If a slip is there, copy the amount; if not, use your own records and note the situation.

If you discover after filing that income was missed, file a T1 adjustment (T1-ADJ) to correct it rather than waiting for CRA to contact you. Voluntary disclosure is always better than being caught.

T4A income and CPP contributions

Income reported on T2125 — including T4A amounts — is subject to CPP contributions. As a self-employed person, you pay both the employee and employer portions: 11.9% of net self-employment income in 2025, on income between the $3,500 basic exemption and the year's maximum pensionable earnings. This is calculated automatically on Schedule 8 when you file your T1. For a $50,000 net self-employment income, CPP contributions are roughly $5,500 — a meaningful number to plan for.

T4A and GST/HST registration

T4A income counts toward your $30,000 GST/HST registration threshold. If T4A income from all clients combined — or with other taxable revenue — pushes you over $30,000 in a calendar year or any four consecutive quarters, you are required to register for GST/HST and begin collecting. See When to Register for GST/HST in Canada for the exact threshold rules.

Get Started T2125 Guide

This article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with CRA or a qualified tax professional before filing.