Are you a payer of other amounts related to employment?

A payer of other amounts can be an employer, a trustee, an estate executor, a liquidator, an administrator, or a corporate director who pays other types of income related to an employment. This income can include:

To see if you should deduct CPP, EI or tax from these payments, see the Special payments chart.

If you determine that you are a payer, you have to fill out the T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, if you made any of the payments listed above and: 

  • the total of all payments in the calendar year was more than $500
  • you deducted tax from any payment

There are exceptions to this rule. For more information, go to When to fill out a T4A slip.

Are you a payer, an employer or a trustee?

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: