CRA T4A PDF

There is a common confusion each year among business owners understanding when to issue a T4 vs T4A. Business owners who employ several individuals may have staff working full-time, part-time, once-in-a-while. So, to whom do we issue a T4 and to whom a T4A? How does it impact the employer and those who work for the employer? Employee vs Subcontractor Determining when to issue a T4 vs T4A requires determining whether an individual is an employee vs subcontractor.

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If you provided group term life insurance taxable benefits for former employee or retiree, you must report the benefit on a T4A slip using code For a complete list of the types of other types of income for which a T4A slip is required, go to Other information. Note The term recipient refers to the beneficiary of a payment and includes employees, former employees, retired persons, and shareholders. Payments made by individuals, partnerships, trusts, or corporations with construction as their main business activity to subcontractors for construction services.

Payments from a retirement compensation arrangement. Income paid from a life income fund LIF. Amounts paid for tips and gratuities, group term life insurance premiums paid for current employees, and other employment income. Instead, fill out the T4 slip, Statement of Remuneration Paid. Report a problem or mistake on this page Please select all that apply: A link, button or video is not working It has a spelling mistake Information is missing Information is outdated or wrong Login error when trying to access an account e.

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ASC 740-10 PDF

Understanding T4A Forms

If you provided group term life insurance taxable benefits for former employee or retiree, you must report the benefit on a T4A slip using code For a complete list of the types of other types of income for which a T4A slip is required, go to Other information. Note The term recipient refers to the beneficiary of a payment and includes employees, former employees, retired persons, and shareholders. Payments made by individuals, partnerships, trusts, or corporations with construction as their main business activity to subcontractors for construction services.

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T4 vs T4A: Differences and When To Issue Which Slip

Enter this amount on line 1 of your Schedule 9, Donations and Gifts. For more information, go to line Box - Research grants The amount of research grants received minus any allowable expenses incurred for the purpose of carrying on the research work must be reported on line of your return. For more information, see line

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