Reporting fees for service

Reporting fees for service (RFS) is the legislated requirement for businesses and organizations (including sole proprietors and corporations) to report fees paid to other businesses for services provided. Payments that exceed $500 in a calendar year must be reported to the Canada Revenue Agency (CRA) on the prescribed form, usually the T4A slip.

The RFS requirement:

In 2011, a moratorium on assessing penalties for failing to complete box 048, Fees for services, on the T4A slip was introduced. This was meant to allow businesses and organizations time to gain familiarity with the RFS requirement and adopt practices to comply. Though it was intended as a temporary measure, the moratorium remains in place.

Who is required to report fees for service?

Those who are required to report fees for service include, but are not limited to:

Reporting fees for service consultations

The CRA recently conducted a variety of engagements to better understand Canadian businesses' and organizations' awareness of the RFS requirement, and the challenges they face with meeting this reporting obligation. These engagements consisted of:

The CRA will share the results of its engagement efforts, once available.

Related information

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