What are T4A Tax Slips?
A Canadian T4A tax slip, or Statement of Pension, Retirement, Annuity, and Other Income, is prepared and issued by an employer, a trustee, an estate executor or liquidator, a pension administrator, or a corporate director, to tell you and the Canada Revenue Agency (CRA) how much of certain types of income they paid you during a tax year and the amount of income tax that was deducted.
Income covered by T4A tax slips includes:
- Pension or superannuation
- Lump-sum payments
- Self-employed commissions
- Retiring allowances
- Patronage allocations
- RESP accumulated income payments
- RESP educational assistance payments
- Payments under a wage-loss replacement plan
- Other income, including death benefits, registered disability savings plan payments, research grants, scholarships, bursaries, fellowships, artists' project grants, and prizes
Note: Pension income from Old Age Security is reported on the T4A(OAS) tax slip and amounts you received from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) are reported on the T4A(P) tax slip.
Deadline for T4A Tax Slips
T4A tax slips must be issued by the last day of February the year after the calendar year to which the T4 tax slips apply.
Sample T4A Tax Slip
This sample T4A tax slip from the CRA site shows what a T4A tax slip looks like. For more information on what is included in each box on the T4A tax slip and how to deal with it when filing your income tax return, click on the box number in the pull-down menu or click on the box on the sample T4A tax slip.
Filing T4A Tax Slips With Your Income Tax Return
When you file a paper income tax return, include copies of each of the T4A tax slips you receive. If you file your income tax return using NETFILE or EFILE, keep copies of your T4A tax slips with your records for six years in case the CRA asks to see them.
Missing T4A Tax Slips
If you haven't received a T4A tax slip, file your income tax return by the deadline anyway to avoid penalties for filing your income taxes late. Calculate the income and any related deductions and credits you can claim as closely as you can using any information you have. Include a note with the issuer's name and address, the type of income, and what you have done to get a copy of the missing T4A slip. You are required to ask for a copy of the missing T4A slip. Include copies of any statements and information you used in calculating the income and deductions for the missing T4A tax slip.
Other T4 Tax Information Slips
Other T4 tax information slips include: