Information for payers of the T1204
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What to report on the T1204 information return
Federal departments, agencies, and Crown corporations, must issue a T1204, Government Service Contract Payments, for service contracts that cost more than $500 annually, and must also file a T1204 information return.
Contractors must provide proper identification information when contracting with federal departments, agencies, and Crown corporations.
The recipient may be an individual, partnership, small business, or corporation that provides goods or services under contract.
Residency determines which information slip to complete. Contract payments are reported on a T1204 slip if the recipient is a resident of Canada (for services provided inside or outside Canada), and on a T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non Residents for Services Rendered in Canada if the recipient is a non-resident of Canada (for services provided inside Canada).
How to fill out the T1204 slip
Tips for filling out slips:
- Report all amounts in dollars and cents
- Report amounts in Canadian dollars, even if they were paid in another currency
- Do not show negative dollar amounts on slips. To make changes to previous years, see Amending returns
- If you do not have to enter an amount in a box, leave the box blank
It is your responsibility to get accurate identification information on service contractors. Providing the full identification information is a requirement for contracting with the federal government, its agencies, and Crown corporations.
Identification and pre-numbered boxes
Box 23 – Recipient type
The recipient (contractor) may be an individual, small business, corporation, or partnership. Enter one of the following to indicate the recipient type:
- 1, for a sole proprietor (RT)
- 3, for a corporation (RC)
- 4, for a partnership
Box 82 – Service payments only
Report all payments for service (including reimbursements) that were more than $500 in the calendar year. Do not report payments for goods, and do not include goods and services tax/harmonized sales tax or provincial/territorial sales tax.
Amounts reported in this box are not included in box 84.
Box 84 – Mixed services and goods payments
Report all payments relating to the provision of mixed goods and services (including reimbursements) where there is an identifiable service component whether or not the goods were purchased outright, leased or rented. Do not include goods and services tax/harmonized sales tax or provincial/territorial sales tax.
The following types of payment are exempt from this reporting requirement:
- rental or leasing of office space or equipment;
- direct purchases made using acquisition cards;
- direct purchases made under local purchase; and
- utility payments.
Box 12 – Sole proprietor's social insurance number
If the recipient is an unincorporated entity, enter his or her social insurance number (SIN).
Box 61 – Recipient's Business account number
If the recipient is an incorporated entity, enter the business number (BN) that the recipient would use when filing their own tax returns.
Box 86 – Partnership's account number
Enter the partnership's business number or GST/HST number and the partnership Filer Identification Number, if the sub-contractor has one.
Recipient's business name and address
Enter the name under which the recipient carries on the business (the name as it appears on invoices or on cheques the payer submitted or paid to the subcontractor). This name must be the one associated with the SIN or BN. If the recipient is a sole proprietor, then his or her last name, first name, and initial must also be shown.
Enter the recipient's business address.
How to fill out the T1204 Summary
Use the summary to report the total of all amounts you reported on the related T1204 slips.
Detailed instructions for the T1204 Summary
Enter the calendar year for which you are filing the return.
Payer's account number
Enter your payer's account number (for example, 123456789RP1234) as indicated on Form PD7A, Statement of Account for Current Source Deductions.
Payer's name and address
Enter the name of the federal department, agency, or Crown corporation. Below the name, enter the mailing address, including the province, territory, postal code, and country.
Box 88 – Total number of T1204 slips filed
Enter the total number of T1204 slips filed. Be sure that this total agrees with the total number of slips you are reporting; errors or omissions can cause unnecessary processing delays.
Box 82 – Total service payments only
Enter the total of all the amounts of service contract payments entered on the T1204 slips.
Box 84 – Total mixed services and goods payments
Enter the total of all the amounts of mixed services and goods payments entered on the T1204 slips.
How to file the T1204 information return
A T1204 information return consists of the T1204 slips and the related T1204 summary.
How to file
If you file more than 50 information returns (slips) for a calendar year, you must file the return over the Internet. For more information, see Filing Information Returns Electronically (T4/T5 and other types of returns).
Cancelling or amending slips
If you need to amend or cancel a slip after you have filed your return, see Amending returns.
If you issue T1204 slips to replace copies that are lost or destroyed, do not send us a copy. Clearly identify them as "DUPLICATE" copies, and keep them with your records.
When to file
You have to file by March 31 of the year following the calendar year to which the information return applies. If March 31 falls on a Saturday, Sunday, or public holiday recognized by the CRA, we consider the return to be filed on time if it is sent to us on the next open business day.
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