Share your thoughts: Reporting fees for service

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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. These payments must be reported to the Canada Revenue Agency (CRA) on the prescribed form, usually the T4A slip.

Collecting data on these payments allows the CRA to validate the income and expense amounts businesses and organizations report on their tax returns. Currently, as a part of RFS, businesses and organizations must report payments for services to businesses that exceed $500 in a calendar year.

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

Consultation methodology

The CRA's People First philosophy guides us to meet client needs and expectations by putting people at the centre of everything we do. Our philosophy reinforces the importance of engaging people to understand their experiences, the issues that they face, and how we can improve our programs and services to align with their specific needs.

The CRA is looking to better understand businesses’ and organizations’ awareness of, and readiness to comply with, the RFS requirement.

We are seeking feedback through:

Through these engagement activities, the CRA is seeking insights on the challenges Canadian businesses and organizations are facing with RFS payments. The feedback received will help identify ways to clarify reporting requirements, streamline processes, and proactively support businesses and organizations in understanding and meeting their tax obligations.

Topics of discussion

We would like to learn about:

How to participate

The questionnaire is now closed.

What we learned

We will share the results of the questionnaire, once available.

Related information

Contact us

Individuals who want to get more information may contact us by sending an email to:

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