T4A Slip Canada: What It Reports and How to Read It
A T4A is an umbrella slip: the box code, not merely the slip name, determines what kind of income you received and where it belongs on your return.
Common T4A boxes
| Box | What it reports | What to check |
|---|---|---|
| 016 | Pension or superannuation | Usually entered as pension income on the return; eligibility for related credits depends on the payment and recipient. |
| 018 | Lump-sum payments | A pension-related lump sum; follow the tax-software prompt or CRA guide for its specific treatment. |
| 020 | Self-employed commissions | Business commission income that generally requires the related self-employment reporting. |
| 022 | Income tax deducted | Tax already withheld that is claimed with other tax deducted amounts. |
| 042 | RESP educational assistance payments | Educational assistance paid from an RESP to a beneficiary. |
| 048 | Fees for services | Fees paid outside an employment relationship; review whether business-income reporting applies. |
| 105 | Scholarships, fellowships and bursaries | Taxability depends on program and student status; see the CRA scholarship-exemption rules. |
T4
Employment income, CPP/QPP, EI, tax withheld and taxable employment benefits. See the T4 guide.
T4A
Pension, retirement, annuity and a range of other income. The numbered box identifies the payment.
T4A(P) / T4A(OAS)
Separate Service Canada slips for CPP and OAS benefits. Find them through the Service Canada slip guide.
Frequently asked questions
What is a T4A slip?
A T4A, Statement of Pension, Retirement, Annuity, and Other Income, reports several kinds of income that do not belong on a regular employment T4. Depending on the box, it can include pension income, self-employed commissions, scholarships, research grants, RESP educational assistance payments and other amounts.
Is a T4A the same as a T4?
No. An employer generally reports employment income and payroll deductions on a T4. A T4A covers specified pension, retirement, annuity and other-income payments. A person can receive both slips in the same year.
Is T4A Box 105 taxable?
It depends on why the scholarship, fellowship or bursary was received and your student status. A qualifying full-time student can generally claim a full scholarship exemption. Other recipients may have to report some or all of the amount, so use the CRA line 13010 rules rather than assuming every Box 105 amount is taxable.
Why did I receive more than one T4A?
Different issuers and different payment programs can each produce a slip. A general T4A is also distinct from the T4A(P) for CPP benefits and T4A(OAS) for Old Age Security benefits.
What if my T4A is missing or wrong?
Contact the issuer first because only the issuer can correct identifying information or amounts. You can also check your CRA account after the issuer files the slip. Do not omit known income solely because a paper slip did not arrive.
Official sources
Related Calculators
Canadian Tax Slips Guide
Choose the correct guide for benefit, retirement, tuition and business slips.
T4 Slip Guide
Compare a regular employment slip with your T4A.
Service Canada Tax Slips
Find T4A(P), T4A(OAS) and T4E slips.
Self-Employment Tax Calculator
Estimate tax and CPP on business income.
CRA Line 15000
Understand total income after all slips are entered.