A T4 reports employment income, with income tax, CPP contributions and EI premiums already deducted by your employer. A T4A reports other income, such as fees for services, self-employed commissions, pensions and scholarships, often with little or no tax deducted. You report both on your return, but T4A fees for services are usually business income, so you may owe tax and CPP on them.
What a T4 shows
Your employer issues a T4 for employment income: salary, wages, tips, bonuses, vacation pay and taxable benefits. It also shows what was already taken off your pay: income tax, CPP contributions and EI premiums. T4s are due by the last day of February.
What a T4A shows
A T4A reports income that isn't regular employment pay. Common examples:
- Fees for services, when a business paid you as a self-employed contractor.
- Commissions earned as a self-employed salesperson.
- Pension and other retirement income.
- Scholarships, bursaries and RESP educational assistance payments.
CPP and Old Age Security benefits come on their own slips, the T4A(P) and T4A(OAS).
If your T4A shows fees for services
A payer who reports fees for services is treating you as self-employed. That income usually goes on your return as business income, where you can also deduct your business expenses. Because no tax or CPP was taken off, you may owe both, including both halves of CPP. If you earn more than $30,000 a year this way, you may also need to register for GST.
If you believe you were really an employee, ask us. The CRA can rule on whether you were an employee or self-employed.
If a slip is missing or wrong
- Ask the employer or payer for a copy, or for an amended slip if the amounts are wrong.
- Check CRA My Account, where slips appear once the issuer has filed them.
- If a slip still hasn't arrived by the deadline, don't wait. File on time and report the income using your pay stubs and records.
Questions about this guide
Do I have to report a T4A if no tax was deducted?
Yes. All the income on your T4A and T4 slips must be reported on your return, whether or not tax was deducted.
Is T4A income taxed differently from T4 income?
It depends on the type. Fees for services are usually business income, so you report them with your business expenses and may owe CPP on them. Scholarships can be tax-free if you were enrolled as a qualifying student.
This guide is general information for the 2026 tax year, not advice for your situation. For help with your own taxes, book a time with TaxCorner.