T4A slip filing deadline

Who it applies to

The payer of fees to a self-employed contractor, of certain pensions, scholarships or benefits. The T4A covers what is not salary: it does not replace the T4, it complements it.

Due dates

The last day of February, rolled to the next business day if it falls on a Saturday or Sunday. In a leap year, that is the 29th.

If you miss the date

Same scale as T4 slips: per slip and per day late.

Frequently asked questions

Is a T4A needed for every subcontractor?

For fees or services rendered, yes, above the reporting threshold. A construction subcontractor falls instead under the T5018, which follows a different schedule based on the chosen reporting period.

Can a T4A and a T4 cover the same person?

Yes, where they received both salary and an amount of a different nature in the same year. That means two slips, both due the last day of February.