Why did I get a T4A when I did not have a "job"?

A T4A (Statement of Pension, Retirement, Annuity, and Other Income) is issued for any of the following: government benefit payments (CERB, CRB, CRCB, CRSB, pension income); payments made to self-employed contractors (fees for services); scholarship or bursary income; RRSP/DPSP/PRPP payments; certain annuity payments. You do not need to be an "employee" to receive a T4A. Anyone who received any of these payments from a payer should receive a T4A by the last day of February following the tax year. If the payer has your correct address and SIN, the T4A should arrive by mail or be available in CRA My Account.

What are the most common T4A boxes and what do they mean?

Common T4A boxes: Box 016 — Pension or superannuation (monthly pension income from an RPP, paid to retired employees). Box 020 — Self-employment commissions (if you were paid as a commission-based contractor). Box 024 — Annuities (income from an annuity product, including life annuity payments). Box 028 — Other income (catch-all: directors' fees, research grants, retiring allowances exceeding the exempt portion, death benefits over $10,000). Box 048 — Fees for services (payments to a self-employed person for services rendered — this is the box most contractors and freelancers receive). Box 105 — Scholarships, bursaries, fellowships, prizes (education amounts — often tax-free). Box 197 — CERB (Canada Emergency Response Benefit, 2020). Boxes 200, 202, 210, 212 — COVID recovery benefits (CESB, CRB, CRCB, CRSB). Box 022 shows income tax withheld from any of these amounts.

Where does T4A income go on my tax return?

Where each T4A box is reported on your T1: Box 016 (Pension/superannuation) → Line 11500. Age Amount (Line 30100) may be claimable if 65+. Box 020 (Self-employment commissions) → T2125 (Statement of Business Activities) → Line 13500. You may deduct eligible business expenses against Box 020 income. Box 024 (Annuities) → Line 11500 (pension and similar income). Box 028 (Other income) → Line 13000. Box 048 (Fees for services) → T2125 → Line 13500. Box 105 (Scholarships) → Line 13010, but a full exemption applies if you are enrolled in a qualifying educational program. Box 197/202 etc. (COVID benefits) → Line 13000. Box 022 (Tax withheld) → Line 43700 (total tax deducted). Always carry the full T4A amount forward before deducting expenses — the income line and the expense line are separate.

I received a T4A for contractor work. Do I have to report it?

Yes. Box 048 fees for services are fully taxable self-employment income. You must report it even if no tax was withheld. The payer also submitted this T4A to CRA — if you do not report it, CRA will almost certainly issue a reassessment. The advantage of T4A self-employment income: you can deduct legitimate business expenses against it on a T2125. Deductible expenses may include: home office (proportional), vehicle use (km log required), software subscriptions, professional development, advertising. Net income after expenses flows to Line 13500 and is subject to CPP contributions (Schedule 8) on top of regular income tax. If you earn more than $30,000/year from self-employed activities, you may be required to register for and collect GST/HST.

I received a T4A for a scholarship or bursary. Is it taxable?

Scholarship and bursary income (Box 105) received while you are a full-time student enrolled in a qualifying educational program at a designated educational institution is 100% exempt from tax. It is still reported at Line 13010 but the full exemption is applied automatically. The exemption does NOT apply if: you received the scholarship from your employer (taxable employment benefit); the scholarship was for part-time enrolment (only the $500 basic exemption applies); it was not from a qualifying educational institution. For part-time students: only the first $500 of the scholarship is exempt; the rest is taxable income. PhD and master's fellowship income is generally fully exempt if the program qualifies.

What if I disagree with an amount on my T4A?

If you believe the T4A amount is wrong, steps to resolve: (1) Contact the issuer (the employer, government agency, or institution that sent it) before amending your return. Ask them to issue a corrected T4A (an amended slip). (2) If it is a government benefit T4A (CERB, CRB, etc.), the amount in CRA My Account is the controlling figure — it must match what you received. If you repaid a benefit, you should receive confirmation and a corrected T4A. (3) If the issuer will not correct it and you believe it is wrong, file your tax return as best as possible using the amounts you received and attach a note explaining the discrepancy. (4) CRA can help adjudicate disputes by comparing the payer's records — call 1-800-959-8281.

I did not receive a T4A but I should have. What do I do?

If you received income that should generate a T4A but have not received the slip by March: (1) Log in to CRA My Account — almost all T4As are filed electronically and appear under "Tax information slips." This is the fastest solution. (2) Contact the payer — employers and institutions are required to file T4As by the last day of February. They are required to provide you a copy. (3) Estimate and file anyway — you are legally required to report all income whether or not you received a slip. Estimate the income you received and file. You can use the T4A income on a revised return once the slip arrives. (4) For COVID benefits: Service Canada and CRA issue these T4As electronically — they are always in CRA My Account.

Why Did I Get a T4A Slip? Every T4A Box Explained

A T4A is not just for pension income — it is issued for everything from government pandemic benefits to freelance contractor fees to scholarships.

T4A box reference guide

Box	Description	Where on T1	Notes
016	Pension/superannuation	Line 11500	Age amount (65+) may apply
018	Lump-sum RPP payments	Line 13000	May elect 10-year forward averaging
020	Self-employment commissions	T2125 → Line 13500	Expenses deductible
022	Income tax deducted	Line 43700	Reduces tax owing
024	Annuities	Line 11500	Also pension income
028	Other income	Line 13000	Directors’ fees, death benefits >$10K, etc.
048	Fees for services	T2125 → Line 13500	Expenses deductible; CPP on net
105	Scholarships/bursaries	Line 13010	Fully exempt if full-time student
135	Employer-paid medical/dental	Line 10400	Taxable employment benefit
197	CERB (2020)	Line 13000	Fully taxable if not repaid
200	CESB	Line 13000	Canada Emergency Student Benefit
202	CRB	Line 13000	Canada Recovery Benefit
210	CRCB	Line 13000	Canada Recovery Caregiving Benefit
212	CRSB	Line 13000	Canada Recovery Sickness Benefit

COVID benefit repayments

If you repaid a COVID benefit (CERB, CRB, etc.) you have two deduction options:

Option	How it works	Best when
Deduct in year of repayment	Enter repayment on Line 23200	You are in a higher tax bracket in the repayment year
Carry back to year of receipt (T1B)	File T1B to amend the original year	You were in a higher bracket when you received the benefit

CRA allows you to choose the more advantageous year — you do not have to deduct the repayment in the year you paid it back.

Fees for services (Box 048): self-employment treatment

Box 048 triggers CPP obligations:

Net T2125 income	CPP contribution (2026 rate)
$3,500–$68,500	~9.9% of net income (both employee + employer share)
>$68,500	~4.0% for CPP2 portion up to second ceiling

This is in addition to regular income tax. If you are self-employed and expect significant T4A income, consider making quarterly instalment payments to avoid interest charges.

Quick action checklist

Check CRA My Account for all T4As before filing
Match each box to the correct T1 line (table above)
Report Box 048 income on T2125 — claim eligible expenses
Check if scholarship income (Box 105) is exempt — usually yes if full-time
If COVID benefit T4A amount is wrong, confirm against CRA records before disputing