T4A Slips: Reporting Payments to Contractors and Service Providers

Hired a freelancer or contractor? If you paid them more than $500 in a calendar year for services, you generally must issue a T4A — fees go in Box 048. Don't include GST/HST in that amount, and for most Canadian resident contractors you don't withhold CPP, EI, or tax. File the T4A return and give recipients their slips by the last day of February after the payment year. 📌 General info only — every situation is different.