T4 vs T4A Canada — What's the Difference?

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If you received a T4 or T4A slip this tax season and are wondering what the difference is — you are not alone. Both are CRA tax slips but they report different types of income and are treated differently on your return.

T4 vs T4A — Quick Summary

What is a T4 Slip?

A T4 (Statement of Remuneration Paid) is issued by your employer if you are an employee. It shows:

• Your total employment income (Box 14)
• Income tax deducted (Box 22)
• CPP contributions (Box 16)
• EI premiums (Box 18)
• Other taxable benefits

What is a T4A Slip?

A T4A (Statement of Pension, Retirement, Annuity, and Other Income) is a catch-all slip for income that is NOT regular employment. You receive a T4A if you are paid as a:

• Contractor or freelancer — self-employment income (Box 048)
• Pensioner — pension or annuity payments (Box 016, 024)
• Student — scholarship or bursary income (Box 105)
• CERB/CESB recipient — COVID benefit payments
• Executor or trustee — executor fees
• Commission contractor — fees paid to non-employees

Key Differences Side by Side

Feature	T4	T4A
Who receives it	Employees	Contractors, pensioners, students, others
Type of income	Employment income	Self-employment, pension, other income
Tax withheld	Yes — employer deducts it	Usually no — you pay at filing
CPP/EI deducted	Yes	No — self-employed pay CPP separately
Who issues it	Your employer	Anyone who paid you (client, pension plan, CRA)
Where on T1 return	Line 10100	Depends on box — see below

Common T4A Boxes and Where to Report Them

T4A Box	Type of Income	Where on T1 Return
Box 016	Pension or annuity	Line 11500
Box 020	Self-employed commissions	T2125 (business income)
Box 024	Annuities	Line 11500
Box 028	Other income	Line 13000
Box 048	Fees for services (contractor)	T2125 (business income)
Box 105	Scholarships / bursaries	Line 13010
Box 197	CERB payments	Line 13000

T4A Box 048 — Contractor Income

Box 048 is the most common box for freelancers and contractors. If you received a T4A with Box 048 it means:

• You were paid as a self-employed contractor — not an employee
• No CPP or EI was deducted
• No income tax was withheld
• You must report this on Form T2125 (Statement of Business Activities)
• You can deduct eligible business expenses against this income
• You must pay CPP contributions on net self-employment income

Can You Get Both a T4 and T4A?

Yes — many Canadians receive both. For example:

• You have a full-time job (T4) and do freelance work on the side (T4A)
• You are employed (T4) and also receive a pension (T4A)
• You are a student with a part-time job (T4) and a scholarship (T4A)

Report each slip separately on your T1 return in the appropriate section.

What If You Did Not Receive Your T4A?

If you were paid $500 or more by someone and did not receive a T4A, you must still report the income. You can:

• Check CRA My Account — many slips are uploaded directly by payers
• Contact the payer and ask them to issue the slip
• Report the income on line 13000 (other income) even without the slip

Frequently Asked Questions

Is T4A income taxed differently than T4?

Both are taxed at your marginal rate. The difference is that T4 income has tax withheld automatically, while T4A income usually does not — so you may owe a balance when you file.

Do I need to pay CPP on T4A income?

If you have self-employment income on a T4A (Box 020 or Box 048), yes — you pay both the employee and employer portions of CPP on your net self-employment income. This is calculated on Schedule 8 of your T1 return.

What is the deadline to receive T4 and T4A slips?

Employers and payers must issue slips by February 28 each year. If you have not received yours by mid-March, check CRA My Account or contact the issuer.

Can I file my taxes without my T4A?

You should try to get the slip first. If unavailable, you can still file using the amounts you know you received. CRA may adjust your return once they receive the slip from the payer.