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

**Flag: Current** — Verified against the live source. Safe to cite.

**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)

## Sources

- T4A slip (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4a-information-payers/t4a-slip.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative