PAY-02 — T4A. Issue where tax was withheld from any payment

T4A. Issue where tax was withheld from any payment, or where total payments in the calendar year exceeded $500. This is a CRA administrative policy, not a statutory threshold. CRA is generally not assessing penalties for box 048 failures, with a carve-out beginning in 2025 for the trucking industry paying CCPCs. Do not use a T4A for construction subcontractors where construction is the payer's main business (use T5018), for government service contract payments (T1204), or for non-residents (NR4 / T4A-NR)