T4A slip – Information for payers

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What is a T4A slip

A T4A slip identifies amounts paid during the calendar year for certain types of income from many different sources including self-employed commissions and RESP educational assistance payments.

You can get a Form T4A in a PDF or PDF fillable/saveable format to file on paper.

Sample

T4A 2024 slip

When to issue

If you are a payer (such as an employer, a trustee, an estate executor/liquidator, an administrator, or a corporate director), you must issue a T4A slip if any of the following apply:

  • You deducted tax from any payment
  • If the payment is not included on the exceptions list , the total of all payments in the calendar year was more than $500 (under the CRA administrative policy)
Exceptions list
RESP payments

You must issue a T4A slip if one of the following apply:

  • Total accumulated income payments paid to a subscriber is more than $50 in the calendar year
  • Total educational assistance payments paid to a beneficiary is more than $50 in the calendar year
Tax-free savings account (TFSA)

You must issue a T4A slip if the total TFSA taxable amount paid to a recipient is more than $50 in the calendar year

Group term life insurance benefits

You must issue a T4A slip if you provide group term life insurance benefits and one of the following apply:

  • The taxable amount is paid to a former employee
  • The taxable amount is paid to a retired employee, the amount is the only income reported on the slip and the total is more than $50 in the calendar year
Administrator or trustee of a multi-employer plan (MEP)

You must issue a T4A slip if you are the administrator or trustee of a MEP and all of the following apply:

  • You provide taxable benefits under a plan to employees (or former employees)
  • The taxable amount paid to the employee is more than $25 in the calendar year

What to report

What to report and not report on a T4A

Report

  • Pension or superannuation
  • Lump-sum payments
  • Self-employed commissions
  • Annuities
  • Patronage allocations
  • Registered education savings plan (RESP) accumulated income payments
  • RESP educational assistance payments
  • Fees or other amounts for services
  • Income replacement payments made under the Veterans Well-being Act
  • Research grants
  • Payments from a registered disability savings plan (RDSP)
  • Wage-loss replacement plan payments if you were not required to withhold Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums
  • Death benefits
  • Certain benefits paid to partnerships or shareholders

Do not report

What are the guidelines for filling out slips

Do

  • If you have multiple payroll accounts, file a T4A return for each payroll account
  • Income is reported on a T4A slip for the year in which it is paid, regardless of when it was earned
  • Report, in dollars and cents, all amounts you paid during the year, except pension adjustment amounts, which are reported in dollars only
  • Report all amounts in Canadian dollars, even if they were paid in another currency. Learn more about the average exchange rates: Exchange rates

Do not

  • Do not show negative dollar amounts on slips (except for code 37). Learn more: Make corrections after filing
  • If a box does not have a value, do not enter "nil" or "N/A", leave the box blank
  • Do not change the headings of any of the boxes
  • Do not enter hyphens or dashes between numbers
  • Do not enter the dollar sign ($)
How to fill out the "Other information" section

The "Other information" area at the bottom of the T4A slip has boxes for you to enter codes and amounts that relate to other types of payments, if they apply.

The boxes are not pre-numbered as they are in the top part of the slip. Enter the codes that apply to the recipient.

Example:

Example of how to complete the boxes in the Other information section of the T4A slip
 
What if you have more than 12 codes in "Other information"

If more than 12 codes apply to the same recipient (overflow T4A slips):

  • Use an additional T4A slip
  • Enter only the payer's name, the recipient's name and address, and the recipients' SIN and name, and fill out the required boxes in the "Other information" area
  • Report each code, and amount only once
  • Do not repeat all the data on the additional slip

How to fill out

You can filter by key words to find information specific to your situation.

  • Identification and pre-numbered boxes

  • Year

    Enter the 4 digits of the calendar year in which you made the payment to the recipient.

  • Payer's name

    Enter your legal name, your operating or trading name (if it differs from your legal name).

  • Recipient's name and address

    Enter all in capital letters the recipient’s last name followed by the recipient’s first name and initials.

    If the recipient has more than one initial, enter the recipient’s first name followed by the initials in the "First name" field.

    Do not enter titles, such as Director, Mr, or Mrs.

    Enter the recipient’s home address, including the province or territory, the postal code and the country.

    Do not use the recipient's address area to enter the recipient's number, use code 014 or the recipient's name area.

  • Box 012 – Social insurance number (SIN)

    Enter the SIN provided by the recipient.

    Specific situations

    No SIN
    Enter 9 zeros if you do not have the employee's SIN. You still have to file their T4A slip before the due date even if you cannot get a SIN from the recipient.
    SIN beginning with a 9 and received a permanent SIN

    Enter the permanent SIN if the recipient had a SIN beginning with a 9 and later in the year received a permanent SIN.

    Do not prepare 2 T4A slips.

    Partnership or corporation
    Do not enter a SIN using box 012, use box 013.

    Learn more: Get the social insurance number (SIN).

  • Box 013 – Recipient's program account number

    If the recipient of the reported amount is a business (sole proprietor, partnership, or corporation), enter the recipient's business number  (for example, 123456789RT0001).

  • Box 015 – Payer-offered dental benefits

    For calendar year 2023 and after, if an amount is reported in box 016, it is mandatory to indicate whether the recipient or any of their family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind, that you offered.

    Otherwise, box 015 is optional.

    Recipient code and type of recipient table
    Code Access
    1 Not eligible to access any dental care insurance or coverage of dental services of any kind
    2 Payee only
    3 Payee, spouse and dependent children
    4 Payee and their spouse
    5 Payee and their dependent children

    This includes co-paid dental benefits, dental accident coverage, health spending accounts, and opt-in dental benefits.

    Specific situations

    Use of code 1 - T4A slips filed for calendar years 2023 and 2024 only
    Health Canada administrative policy

    To reduce the burden on payers, for calendar years 2023 and 2024 only, it is not mandatory to fill out box 015 when and only when code 1 is applicable.

    This administrative policy applies only if all reasonable efforts have been made to comply with the reporting requirements.

    Third party filing T4A slips
    Any third party organizations or pension plan administrators that complete T4A slips annually on behalf of their clients are required to complete this box (if nothing is reported in box 016, reporting is optional). They are required to get the information from their clients and report it accurately on the T4A slip issued.
    Union-offered dental coverage
    If a union offers dental benefits to its members, without involvement of the employer or pension plan, the union is not considered their employer and will not be required to issue a T4A slip to report this benefit for their members or provide this information to the member’s employer or former employer.

     

    However, if the employer or pension plan engages a union to deliver dental benefits to its employees or former employees, then the pension plan must report it on the T4A slip.

    If the dental coverage is offered directly by an employer under a collective agreement (the employer is the named sponsor of the plan or refunds the employees directly), the pension plan must report the coverage on the former employees’ T4A slips.

    A union will have to report this benefit for its own employees or former employees.

    More than 6 codes in "Other information"
    If more than 6 codes in "Other information" apply to the same recipient and you have to use an additional T4A slip (overflow slip), the same code should be used for all overflow slips for the same recipient.
    Recipient declines dental coverage

    A payer must report whether the recipient is offered dental benefits, not whether the recipient has chosen to use it, opted out, or refused coverage. If dental benefits were offered, you must report that the former employees were offered and what level of coverage according to the codes provided.

    Learn more on the Canadian Dental Care Plan (CDCP): Dental coverage.

  • Box 016 – Pension or superannuation

    Specific situations

    Registered pension plan

    Report the taxable portion of annuity payments you paid to an employee, retired employee, or survivor or spouse of an employee out of, or under, a superannuation or registered pension fund or plan using box 016.

    It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits.

    Disability benefits

    Report disability benefits paid as a life annuity out of a superannuation or RPP fund using box 016.

    It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits.

    Do not report in box 016 any other disability benefits paid out of a superannuation or pension plan, instead use code 125.

    Veterans' benefits eligible for pension splitting

    Report the veterans' benefits eligible for pension splitting you paid to eligible veterans using box 016 and code 128.

    It is also mandatory to enter the appropriate code using box 015 for employer-offered dental benefits.

    Do not report any other veterans' benefits you paid, using box 016, use code 127.

    Unregistered pension plan

    Report superannuation or pension benefits you make periodic payments to a Canadian resident under an unregistered pension plan for services that the person rendered in a period throughout which the person did not reside in Canada using box 016.

    Do not report:

    • other periodic payments from an unregistered pension plan using box 016, instead use code 109;
    • lump-sum payments from an unregistered pension plan using box 016, instead use box 018 and code 190.
    First Nations (exempt income) Keywords: Indians indigenous first nations
    Do not report tax-exempt pension or superannuation income you paid to a recipient who is registered, or entitled to be registered under the Indian Act, using box 016, instead use code 146.
    Employee benefit plan (EBP)
    Do not report payments you made out of an EBP that are not payments of superannuation or pension benefits, use the T4 slip.
    Retirement compensation arrangement (RCA)
    Do not report amounts paid out of a RCA, use the T4A-RCA slip.

    Learn more: Payments related to pension or superannuation.

  • Box 018 – Lump-sum payments

    Specific situations

    Single payments

    Report in box 018 the taxable portion of a single payment out of a pension fund or plan, including any single payment resulting from a:

    • withdrawal from the plan, retirement from employment, or death of an employee or former employee
    • termination of, amendment to, or modification of the plan
    • reimbursement of any over-contributions to the plan

    Report in box 018 the taxable portion of any single payment out of a deferred profit sharing plan (DPSP), including single payment resulting from a:

    • withdrawal from the plan, retirement from employment, or death of an employee or former employee
    • reimbursement of any over-contributions to the plan

    Report in box 018 the taxable portion of a lump-sum death benefit paid out of an advanced life deferred annuity (ALDA).

    Non-resident services

    Report in box 018 amount paid for superannuation or pension benefits as a lump-sum to a Canadian resident under an unregistered pension plan for services that the person rendered in a period throughout which the person did not reside in Canada.

    Report lump-sum payments you made for non-resident services transferred to an RPP, an SPP, a PRPP or an RRSP and which were eligible to be deducted under paragraph 60(j) using box 018 and code 102.

    Do not report the payments out of an EBP that are not payments of superannuation or pension benefits, using box 018, use the T4 slip.

    Lump-sum payments out of an registered pension plan (RPP) and a deferred profit sharing plan (DPSP) accrued to December 31, 1971
    Report lump-sum payments you made out of a RPP and DPSP accrued to December 31, 1971 using box 018 and code 110.
    Direct transfers

    Do not report in box 018 direct transfers of RPP or DPSP lump-sum payments to an RRSP, an SPP, a PRPP, a RRIF, or other RPP/DPSP that are transferred according to subsections 147.3(1) to (8) or subsection 147(19), instead use Form T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3.

    Amounts not eligible for transfer from an RPP and DPSP

    Report in box 18 amounts you transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the Income Tax Act that are considered income in the year they are transferred. These amounts are considered income in the year they are transferred.

    Report single payments you made that you cannot transfer :

    • from an RPP using box 018 and code 108
    • from a DPSP using box 018 and code 180
    • that is not required to be reported elsewhere using box 018 and code 158
    DPSP

    Report in box 18 the amount of the payments you allocated or reallocated during the year under a DPSP or a revoked plan to a person for:

    • employer contributions made to the plan after December 1, 1982
    • amounts forfeited in the plan if these amounts are withdrawn from the plan during the year

    Report the amount of the payments if you allocated an amount in a previous year and you made the payment in the current year using box 018 and code 180.

    Unregistered plan
    Report the pension benefits you paid from a pension fund or plan that is not registered using box 018 and code 190.
    First Nations (exempt income) Keywords: Indians indigenous first nations
    Do not report in box 018 tax-exempt lump-sum payments you paid to a recipient who is registered, or entitled to be registered under the Indian Act, instead use code 148.

    Learn more: Lump-sum payments.

  • Box 020 – Self-employed commissions

    Report the amount of commissions you paid to an independent agent.

    Do not include GST/HST or provincial sales taxes in the amount reported in box 020.

    Learn more: Commission payments.

  • Box 022 – Income tax deducted

    Report the amount of income tax you deducted from the recipient during the year. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

    Specific situations

    No deductions

    Do not report any amount using box 022 if you did not deduct income tax.

    Authority of a garnishee or a requirement to pay

    Do not report any amount using box 022 if you withheld under the authority of a garnishee or a requirement to pay that applies to the recipient's previously assessed tax arrears.

    Learn more: About the deduction of income tax.

  • Box 024 – Annuities

    Specific situations

    Registered retirement savins plan (RRSP)
    Report in box 24 payments from an annuity that an individual bought with a refund of premiums from a deceased annuitant's RRSP.
    Life income fund (LIF) or Registered retirement income fund (RRIF)
    Report in box 024 annuity payments from a life annuity purchased from the proceeds of a LIF or from the proceeds of a RRIF.
    Advanced life deferred annuity (ALDA)

    Report in box 024 only annuity payments from an ALDA.

    Do not report in box 024 total annuity amounts transferred from a money purchase RPP, PRPP or DPSP, instead use code 037.

    Income-averaging annuity contract (IAAC)
    Report annuity payments you made under an IAAC using box 024 and code 111.
    Deferred profit sharing plan (DPSP)
    Report instalment or annuity payments you made under a DPSP using box 024 and code 115.
    Variable payment life annuity (VPLA)
    Do not report in box 024 annuity payments you made under a VPLA, instead use code 133.
    Pension or superannuation
    Do not report in box 024 annuity payments you paid to an employee, retired employee, or survivor or spouse of an employee out of, or under, a superannuation or pension fund or plan, including disability benefits paid as a life annuity, instead use box 016.
    Life insurance policy
    Do not report annuity payments for accrued income from a life insurance policy that you include when you calculate a person's income under the provisions of section 12.2 of the Income Tax Act using the T4A slip, use the T5 slip.
    Non-residents
    Do not report annuity payments to a non-resident using the T4Aa slip, use the NR4 slip.

    Learn more: Annuity payments.

  • Box 048 – Fees for services

    Report any fees or other amounts paid for services.

    Do not include GST/HST or PST in the amount reported in box 048.

    The CRA is not assessing penalties for failure relating to the completion of box 048.

    Learn more: Payments of fees for services.

  • Box 061 – Payer's program account number

    Enter your 15-character payroll account number  (for example, 123456789RP0001) on your copy and the copy you send to the CRA only.

    Do not enter your payroll account on the copies you give to the recipients.

  • Other information

  • Code 014 – Recipient's number

    Enter a retiree number, an employee number, or a payroll number using code 014.

    The use of code 014 is optional.

    You cannot use the recipient's address area to enter the recipient's number.

  • Code 028 – Other income

    Generally, amounts are reported in specific boxes or by using codes on slips. However, report any other amount that you did not have to report in other boxes or by using codes on the T4A slip if either:

    • The amount is more than $500
    • You deducted income tax

    Specific situations

    Payment of fees for services
    Do not report payments of fees for services using code 028, instead use box 048.
    Insurance plans

    Report amounts if you paid a premium or you made a contribution to a non-group plan (such as: sickness, accident, disability or income maintenance insurance plan) or a group plan to a retired employee using code 028.

    Learn more: Insurance plans.

    Daycare subsidies

    Report amounts if you paid daycare subsidies to a daycare centre using code 028.

    Learn more: Child care expenses.

    Travel benefit, including medical travel assistance

    Report the total amount of the travel benefit paid to the employees of another employer if you are a third party using code 028.

    If you paid for medical travel assistance in a prescribed zone, report the total amount of the travel benefit using code 028 and code 116 for the medical portion only.

    Learn more: Board, lodging, housing, utilities and travel expenses – Provided to an employee in special work sites, including prescribed zones.

    Board and lodging

    Report the total amount of the board and lodging paid to the employees of another employer if you are a third party using code 028.

    If you paid lodging and housing at special work sites, report the total amount of the board and lodging benefit using code 028 and code 124 for the tax-exempt board, lodging and housing at the special work sites.

    Gifts and awards provided by a person other than the employer

    Report the taxable amount if you provided gifts and awards and you are a person other than the employer using code 028 and if income tax was deduced box 022.

    Do not report if you are the manufacturer and you made the payment to the dealer's employee using code 028, instead use code 154.

    Learn more: Gifts, awards, and long-service awards.

  • Code 030 – Patronage allocations

    Report patronage payments you made to customers for their patronage, including payments made in cash or in kind, by certificate of indebtedness, issue of shares, set-off, assignment or in any other way using code 030.

    Learn more: Patronage payments.

  • Code 032 – Registered pension plan contributions (past service)

    Report the contributions to a registered pension plan a former employee made to buy past service using code 032.

    Specific situations

    The plan administrator usually fills out the T4A slip when an employer-employee relationship no longer exists. You must include any instalment interest paid for past service contributions. Instalment interest is the portion of contributions that represents the amount charged to buy past service over time.

    1989 or earlier years while a contributor
    Report the amount using code 032 and code 126.
    1989 or earlier years while not a contributor
    Report the amount using code 032 and code 162.

    Learn more: Contributions to savings and pension plans.

  • Code 034 – Pension adjustment

    Report the amount (in dollars only) of a pension adjustment (PA) an employee has under an RPP during a period of leave or reduced services using code 034 if you are the plan administrator for a multi-employer plan (MEP).

    You must also enter the plan registration number using code 036.

    Specific situations

    Periods of leave or reduced services not under a MEP
    Do not report the amount of a PA for periods of leave or reduced services not under a MEP using code 034, instead use the T4 slip.

    Learn more: Pension Adjustment (PA).

  • Code 036 – Plan registration number

    Enter the 7-digit registration number that the CRA gave you for your RPP or DPSP using code 036 if you reported an amount for a PA using code 034.

    You have to report the plan number even if your plan requires only employer contributions.

    If you made contributions to more than one plan for the employee, enter only the number of the plan under which the employee has the largest PA.

  • Code 037 – Advanced life deferred annuity purchase

    Report the total annuity amounts transferred from an RPP, a PRPP or a DPSP using code 037.

    If an amount exceeding the individual’s lifetime limit has been purchased, the excess amount that is transferred back to a qualified registered plan must be reported as a negative amount in this box.

    Specific situations

    Annuity payments from an ALDA

    Do not report annuity payments from an ALDA using code 037, use box 024.

    Learn more: Annuity payments.

  • Code 040 – RESP accumulated income payments

    Report accumulated income payments you made as the promoter of a registered education savings plan (RESP) to a subscriber of the plan using code 040.

    Specific situations

    Payments made to someone else
    Report the accumulated income payments you made to someone else because the subscriber, the subscriber’s spouse or common-law partner was deceased using code 040 and code 122.

    Learn more: Payments from a registered education savings plan (RESP).

  • Code 042 – RESP educational assistance payments

    Report educational assistance payments (amounts other than a refund of contributions) you made as the promoter of a registered education savings plan (RESP) to a subscriber of the plan to help finance the cost of post-secondary education using code 042.

    Learn more: Payments from a registered education savings plan (RESP).

  • Code 046 – Charitable donations

    Report the amount you deducted from the recipient’s earnings for donations to registered charities in Canada using code 046.

    Learn more: List of Charities.

  • Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j)

    Report lump-sum payments you made for non-resident services transferred to an RPP, an SPP, a PRPP or an RRSP and which were eligible to be deducted under paragraph 60(j) using code 102 and box 018.

  • Code 104 – Research grants

    Report the full amount of the research grants you paid to the recipient using code 104.

    Learn more: Educational assistance – Research grants.

  • Code 105 – Scholarships, fellowships, bursaries, and artists' project grants

    Report the full amount of the scholarships, fellowships, bursaries, and artists' project grants you paid to the recipient using code 105.

    Specific situations

    Postdoctoral fellowship income

    Report postdoctoral fellowship income you paid using code 105 and code 210.

    Tuition assistance for adult basic education

    Report tuition assistance for adult basic education you paid using code 105 and code 196.

    Learn more: Educational assistance.

  • Code 106 – Death benefits

    Report the gross amount (including the non-taxable portion) of the death benefit you paid on or after the death of an employee to recognize the employee's service in an office or employment to a recipient, including the recipient's surviving spouse, common-law partner, heir or estate using code 106.

    Learn more: Payments related to death benefits.

  • Code 107 – Payments from a wage-loss replacement plan

    Report payments you made under a wage-loss replacement plan where you do not have to withhold CPP or EI premiums (or both) using code 107.

    Learn more: Payments from wage-loss replacement plans.

  • Code 108 – Lump-sum payments from a registered pension plan (RPP) that you cannot transfer

    Report lump-sum payments you made that you cannot transfer from an RPP using code 108 and box 018.

    Specific situations

    Deferred profit sharing plan (DPSP) and other payments

    Do not report payments you made that you cannot transfer :

    • from a DPSP using code 108, use code 180
    • that is not required to be reported elsewhere using code 108, use code 158
  • Code 109 – Periodic payments from an unregistered plan

    Report periodic payments from pension benefits you paid from an unregistered pension fund or plan using code 109.

    Do not report this amount in box 016.

    Specific situations

    Non-residents

    Do not report periodic payments to a Canadian resident under an unregistered pension plan for services that the person rendered in a period throughout which the person did not reside in Canada using code 109, instead use box 016.

    Learn more: Payments related to pension or superannuation.

  • Code 110 – Lump-sum payments accrued to December 31, 1971

    Report lump-sum payments you made out of RPPs and DPSPs accrued to December 31, 1971 using code 110 and box 018.

  • Code 111 – Income averaging annuity contracts (IAAC)

    Report annuity payments you made under an IAAC using code 111 and box 024.

  • Code 115 – Deferred profit sharing plan (DPSP) annuity or instalment payments

    Report instalment or annuity payments you made under a DPSP using code 115 and box 024.

    Learn more: Payments from a profit sharing plan.

  • Code 116 – Medical travel assistance

    Report the amount of the medical travel portion only you paid to the employees of another employer if you are a third party for medical travel assistance in a prescribed zone, using code 116 and the total amount of the travel benefit using code 028.

    Learn more: Board, lodging, housing, utilities and travel expenses – Provided to an employee in special work sites, including prescribed zones.

  • Code 117 – Loan benefits

    Report the taxable loan benefit you provided to a person or partnership that was received as a shareholder using code 117.

    Learn more: Loans and employee debt.

  • Code 118 – Medical premium benefits

    Report the premiums that you paid as a contribution to a provincial or territorial health services insurance plan on behalf of a former or retired employee using code 118.

    Learn more: Insurance plans.

  • Code 119 – Premiums paid to a group term life insurance plan

    Report the premiums that you paid to a group term life insurance plan on behalf of a former or retired employee using code 119.

    Learn more: Insurance plans.

  • Code 122 – RESP accumulated income payments paid to other

    Report accumulated income payments you made to someone else because the subscriber, the subscriber's spouse or common-law partner was deceased using code 122 and code 040.

  • Code 123 – Payments from a revoked DPSP

    Report payments you made from a revoked DPSP using code 123.

    Learn more: Payments from a profit sharing plan.

  • Code 124 – Board and lodging at special work sites

    Report the tax-exempt board, lodging and housing at special work sites paid to the employees of another employer if you are a third party using code 124 and the amount of the board and lodging benefit that is not considered paid in a prescribed zone using code 028.

    Learn more: Board, lodging, housing, utilities and travel expenses – Provided to an employee in special work sites, including prescribed zones.

  • Code 125 – Disability benefits paid out of a superannuation or pension plan

    Report any disability benefits not paid as a life annuity out of a superannuation or pension plan using code 125.

    Do not report this amount in box 016.

    Specific situations

    Disability benefits paid as a life annuity

    Do not report disability benefits paid as a life annuity out of a superannuation or RPP using code 125, instead use box 016.

    Learn more: Payments related to pension or superannuation.

  • Code 126 – Pre-1990 past service contributions while a contributor

    Report the amount for past service contributions to an RPP for 1989 or earlier years while a contributor using code 126 and code 032.

  • Code 127 – Veterans' benefits

    Report the sum of the following amounts using code 127:

    • Amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well-being Act (other than an amount determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of the Veterans Well-being Act, as modified where applicable, under Part 5 of that Act)
    • Amounts paid in the year that were payable under any of subsections 99(6), 109(1) and 115(5) and sections 124 to 126 of the Veterans Well-being Act

    Do not report this amount in box 016.

  • Code 128 – Veterans’ benefits eligible for pension splitting

    Report the amounts paid in the year for an income replacement benefit payable under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act) using code 128 and box 016.

  • Code 129 – Tax deferred cooperative share

    Report all tax deferred cooperative shares issued by an agricultural cooperative in the year using code 129.

  • Code 130 – Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women or Apprenticeship completion grant

    Report the amount of Apprenticeship Incentive Grants or Apprenticeship Incentive Grants for Women you paid to the registered apprentice who has successfully completed their first or second-year level (or equivalent) of their apprenticeship program in a Red Seal trade using code 130.

    Also report the amount of Apprenticeship Completion Grants you paid to the registered apprentice who has completed their apprenticeship training in a Red Seal trade.

    Learn more from Service Canada: Apprenticeship Grants or call 1-866-742-3644.

  • Code 131 – Registered disability savings plan

    Report payments you made under a registered disability savings plan to a beneficiary using code 131.

    Learn more: Payments from a registered disability savings plan (RDSP).

  • Code 132 – Wage earner protection program

    Report payments you made for wages to workers of an employer who is bankrupt, subject to a receivership, or other wage earner protection program qualifying insolvency proceedings using code 132.

    Learn more from Service Canada: Wage Earner Protection Program (WEPP) or call 1-866-683-6516.

  • Code 133 – Variable pension benefits

    Report variable payment life annuity paid out of a PRPP and money purchase RPP using code 133.

    Do not report this amount using box 024.

    Learn more: Payments related to pension or superannuation.

  • Code 134 – Tax‑free savings account (TFSA) taxable amount or taxable first home savings account (FHSA) – amount for a qualified donee

    TFSA: Enter the taxable portion of amounts paid during the exempt period to a beneficiary who is a resident of Canada. For more information, see Guide RC4477, Tax‑Free Savings Account (TFSA) Guide for Issuers.

    FHSA: Enter the FHSA beneficiary distribution received or the amount deemed received on FHSA cessation by the qualified donee (a registered charity).

  • Code 135 – Recipient-paid premiums for private health services plans

    Report the premiums that the recipient paid to a private health services plans of a former or retired employee using code 135.

    The use of code 135 is optional. If you do not use this code, the CRA may ask the recipient to provide supporting documents.

    This is considered a qualifying medical expense which the recipient may claim medical expense tax credit on their income tax and benefit return.

    Learn more: Insurance plans.

  • Code 136 – Parents of murdered or missing children/parents of young victims of crimes

    Report the amount you paid to the beneficiary from the Canadian Benefit for Parents of Young Victims of Crime using code 136.

    Continue to report the amounts paid out using code 139 if the incident occurred before September 30, 2018.

    Learn more from Employment and Social Development Canada: Canadian Benefit for Parents of Young Victims of Crime.

  • Code 144 – Indian Act (exempt income) – Other income Keywords: Indians indigenous first nations

    Report the tax-exempt income that is not reported elsewhere on the T4A slip that you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 144.

    Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt.

    Do not report this amount using any boxes.

    Learn more: Payments to First Nations workers.

  • Code 146 – Indian Act (exempt income) – Pension or superannuation Keywords: Indians indigenous first nations

    Report the tax-exempt income from pension or superannuation you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 146.

    Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt.

    Do not report this amount using box 016.

    Learn more: Payments to First Nations workers.

  • Code 148 – Indian Act (exempt income) – Lump-sum payments Keywords: Indians indigenous first nations

    Report the tax-exempt income from a lump-sum payment you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 148.

    Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt.

    Do not report this amount using box 018.

    Learn more: Payments to First Nations workers.

  • Code 150 – Labour Adjustment Benefits Act and Appropriation Acts

    Report payments you made under the Labour Adjustment Benefits Act or a benefit payable under the Appropriation Acts to compensate for loss of office or employment, such as in the textile and leather-tanning industries using code 150.

  • Code 152 – SUBP qualified under the Income Tax Act

    Report payments you made under a supplementary unemployment benefit plan (SUBP) using code 152.

    Do not report maternity or paternity top ups using code 152, instead use the T4 slip.

    Learn more: Payments from supplementary unemployment benefit plan (SUBP).

  • Code 154 – Cash award or prize from payer

    Report the amount for the gift, award or prize if you are the manufacturer and you made the payment to the employee of a dealer using code 154.

    Do not report if you are not the manufacturer using code 154, instead use code 028.

    Learn more: Gifts, awards, and long-service awards.

  • Code 156 – Bankruptcy settlement

    Report payments you made as a trustee in bankruptcy to employees of a bankrupt corporation in settlement of claims filed for wages that the bankrupt employer did not pay using code 156.

    Learn more: Bankruptcy.

  • Code 158 – Lump-sum payments that you cannot transfer that are not reported elsewhere

    Report lump-sum payments you made that you cannot transfer that are not reported elsewhere using code 158 and box 018.

    Specific situations

    Registered pension plan (RPP) or deferred profit sharing plan (DPSP)

    Do not report payments you made that you cannot transfer :

    • from an RPP using code 158, instead use code 108
    • from a DPSP using code 158, instead use code 180
  • Code 162 – Pre-1990 Past service contributions while not a contributor

    Report the amount for past service contributions to an RPP for 1989 or earlier years while not a contributor using code 162 and code 032.

  • Code 180 – Lump-sum payments from a deferred profit-sharing plan (DPSP) that you cannot transfer

    Report lump-sum payments you made that you cannot transfer from a DPSP using code 180 and box 018.

    You also have to report the amount of the payments if you allocated an amount in a previous year and you made the payment in the current year using code 180 and box 018.

    Specific situations

    Current year payments

    Do not report the amount of the payments you allocated or reallocated during the year under a DPSP or a revoked plan using code 180, instead use box 018.

    Registered pension plan (RPP) and other payments

    Do not report payments you made that you cannot transfer :

    • from an RPP using code 180, instead use code 108
    • that is not required to be reported elsewhere using code 180, instead use code 158

    Learn more: Payments from a profit sharing plan.

  • Code 190 – Lump-sum payments from an unregistered plan

    Report lump-sum payments from pension benefits you paid from an unregistered pension fund or plan using code 190 and box 018.

  • Code 194 – PRPP payments

    Report the amount of the annuity payments or withdrawals from a pooled registered pension plan (PRPP) using code 194 and box 024.

  • Code 195 – Indian Act (exempt income) – PRPP payments Keywords: Indians indigenous first nations

    Report the tax-exempt income from a pooled registered pension plan (PRPP) you paid to a recipient who is registered, or entitled to be registered under the Indian Act using code 195.

    Generally, income is exempt from tax when a person receives them as a result of employment income that was exempt from tax. If a part of the employment income was exempt, then a similar part of these amounts is also exempt.

    Do not report this amount using box 018.

    Learn more: Payments to First Nations workers.

  • Code 196 – Tuition assistance for adult basic education

    Report the amount of funding or other financial assistance you paid on behalf of the individual for tuition fees for the individual’s adult basic education training provided under a program established under the authority of the Department of Employment and Social Development Act (such as the Canada Job Grant program) using code 196 and code 105.

    Learn more: Educational assistance.

  • Code 200 – Provincial/Territorial COVID-19 financial assistance payments

    Report amounts that were paid as financial assistance by a provincial or territorial government to support individuals affected by COVID-19 and that are taxable under subparagraphs 56(1)(r)(i) or (iv), or clause 56(1)(r)(iv.1)(E) of the Income Tax Act, minus any amounts repaid within the same tax year using code 200.

  • Code 201 – Repayment of COVID-19 financial assistance

    Report the amount of federal, provincial or territorial COVID-19 financial assistance payments that were repaid in the year in respect of an overpayment of federal, provincial or territorial COVID-19 financial assistance payments received in a prior year using code 201.

    Learn more: Repay COVID-19 benefits.

  • Code 205 – One-time payment for older seniors

    Report the one-time supplementary old age security (OAS) payment made to older seniors in 2021 or 2022 using code 205.

    Do not report this payment using the T4A(OAS) slip.

    Learn more from Employment and Social Development Canada: One-time payment for older seniors.

  • Code 210 – Postdoctoral Fellowship Income

    Report the full amount of the postdoctoral fellowship income you paid using code 210 and code 105.

    Learn more: Educational assistance.

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