How to Fill Out and Understand the T4A Slip: Pension,
By WelcomeAide Team
What Is a T4A Slip?
The T4A — Statement of Pension, Retirement, Annuity, and Other Income — is an information slip issued by payers to report certain types of income paid to you during the tax year. Unlike the T4 (which reports employment income) or the T5 (which reports investment income), the T4A is a catch-all slip that covers a wide range of income types including pensions, scholarships, self-employment commissions, RESP payments, and more.
You don't "fill out" the T4A yourself — it's issued to you by the organization that paid you. However, understanding what's on the T4A and how to report each amount on your T1 tax return is essential. As a newcomer to Canada, you may receive a T4A for the first time and find it confusing, especially since the same form covers very different types of income.
If you are a payer (employer, pension administrator, or organization) required to issue T4A slips, you can find the form and instructions at canada.ca/en/revenue-agency/services/forms-publications/forms/t4a.html.
When Would You Receive a T4A?
You might receive a T4A slip if you received any of the following during the tax year:
- Pension or superannuation payments (from employer pension plans)
- Lump-sum payments from a pension or deferred profit-sharing plan
- Self-employment commissions (if you're an independent contractor receiving commissions)
- Annuity payments
- Patronage allocations (from cooperatives)
- RESP accumulated income payments (educational savings withdrawals beyond the contribution portion)
- Scholarships, bursaries, fellowships, or research grants
- Fees for services (if you're a self-employed professional or contractor)
- Subcontractor payments in the construction industry
- COVID-19 government benefits (CERB, CRB, CRCB, CRSB, CWLB) — many Canadians received T4As for pandemic-era benefits
Understanding the Key Boxes on the T4A
The T4A has many numbered boxes, but you'll only have amounts in the boxes relevant to your situation. Here are the most common ones:
Box 016 — Pension or Superannuation
This reports pension income from an employer-sponsored registered pension plan (RPP). Report this amount on line 11500 of your T1 return. If you're 65 or older, this qualifies for the pension income amount tax credit (line 31400).
Box 018 — Lump-Sum Payments
If you received a one-time payment from a pension or deferred profit-sharing plan, it appears here. The tax treatment depends on the type of lump-sum payment — some can be transferred to an RRSP to defer tax.
Box 020 — Self-Employment Commissions
If you earned commissions as an independent contractor (not an employee), they're reported here. This is self-employment income — report it on line 16600 of your T1 return. You'll also need to pay both the employee and employer portions of CPP on this income. However, you can deduct legitimate business expenses against this income.
Box 022 — Income Tax Deducted
This shows any income tax already withheld from the payments. Report this on line 43700 of your T1 return — it counts toward tax you've already paid and will reduce your balance owing or increase your refund.
Box 024 — Annuities
Annuity payments (regular payments from an annuity contract) are reported here. Include this on line 12900 of your T1 return.
Box 028 — Other Income
This is the most generic box — it captures income that doesn't fit into the other categories. Common amounts include fees for services, contract payments, or other miscellaneous income. Report on line 13000 of your T1 return.
Box 034 — Patronage Allocations
If you're a member of a cooperative and received patronage dividends, they appear here.
Box 040 — RESP Accumulated Income Payments
If you withdrew the investment earnings (not the original contributions) from a Registered Education Savings Plan, the amount is reported here. This is taxable and may also be subject to an additional 20% tax (12% in Quebec). Report on line 13000 of your T1.
Box 042 — RESP Educational Assistance Payments
Payments made to a student from an RESP for educational purposes. These are taxable to the student (not the contributor). Report on line 13000.
Box 105 — Scholarships, Bursaries, Fellowships, Grants
If you received a scholarship, bursary, fellowship, or research grant, the amount appears here. Report on line 13010. Good news for students: if you were enrolled in a qualifying educational program, scholarships and bursaries are generally exempt from tax. The scholarship exemption is one of the most valuable tax breaks for newcomer students.
Boxes 194-204 — COVID-19 Benefits
If you received government pandemic benefits (CERB, CRB, etc.), these boxes report those amounts. They're fully taxable and reported on line 13000 of your T1.
How to Report T4A Income on Your Tax Return
Each box on the T4A maps to a specific line on the T1 General tax return. Here's a summary:
- Box 016 (Pension) → Line 11500
- Box 020 (Self-employment commissions) → Line 16600
- Box 022 (Tax deducted) → Line 43700
- Box 024 (Annuities) → Line 12900
- Box 028 (Other income) → Line 13000
- Box 040 (RESP accumulated income) → Line 13000
- Box 042 (RESP educational assistance) → Line 13000
- Box 105 (Scholarships/bursaries) → Line 13010
If you use certified tax software like Wealthsimple Tax, TurboTax, or StudioTax, simply enter the amounts from each box and the software will place them on the correct lines automatically.
For Payers: Issuing T4A Slips
If you operate a business in Canada and pay contractors, commissions, fees for services, or other types of income covered by the T4A, you may be required to issue T4A slips. Key points:
- T4A slips must be issued by the last day of February following the tax year.
- You must also file a T4A Summary with the CRA.
- File electronically through the CRA's My Business Account or by using payroll filing software.
- Provide copies to the recipient and to the CRA.
- Penalties apply for late filing or failure to issue slips.
Common Situations for Newcomers
Scholarship and Bursary Income
Many newcomers attend Canadian colleges and universities and receive scholarships. If you're a full-time student at a qualifying institution, your scholarship or bursary is likely fully tax-exempt. However, you still report it on line 13010 and claim the exemption on line 13011.
Gig Economy and Contract Work
If you work as an independent contractor (freelancing, driving for a rideshare, consulting), your client may issue a T4A reporting the amounts they paid you. This is self-employment income, and you're responsible for paying your own CPP contributions and income tax. You can deduct related business expenses to reduce your taxable income.
Government Benefits
If you received any federal government benefits (such as pandemic benefits, training allowances, or certain social assistance payments), they may appear on a T4A. These are generally taxable and must be reported.
Tips for Newcomers
- Don't ignore a T4A: The CRA receives a copy of every T4A issued. If you don't report the income, the CRA will reassess you and may add penalties and interest.
- Check for tax already withheld: Look at Box 022. Any tax deducted reduces your balance owing. Some payers withhold tax; others don't.
- Understand the difference between T4 and T4A: A T4 is for employment income. A T4A covers everything else — pensions, contracts, scholarships, and more. You may receive both.
- Keep copies of all slips: Store your T4A slips with your tax records for at least 6 years, as the CRA can reassess returns within that period.
- Request missing slips: If you expected a T4A but didn't receive one by the end of February, contact the payer. You can also view your slips through CRA My Account once they're posted (usually by mid-March).
Where to Get Help
- CRA website: Detailed information on T4A slips at canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4a-information-payers.html.
- CRA My Account: View your tax slips online at canada.ca.
- Free tax clinics (CVITP): Find free tax preparation help at canada.ca/taxes-help.
- WelcomeAide: Visit welcomeaide.com for more tax and financial guides for newcomers.
Final Thoughts
The T4A slip covers a surprisingly broad range of income types, from pensions to scholarships to contract payments. As a newcomer to Canada, understanding which boxes apply to your situation and where to report them on your tax return is key to filing accurately. Don't be intimidated by the number of boxes on the slip — most people only have amounts in one or two. Focus on understanding those specific boxes, use tax software to automate the placement of amounts on your return, and always report the income even if no tax was withheld. Keeping good records and filing on time will keep you in good standing with the CRA.
Related Resources
WelcomeAide Tools
Related Guides
Official Government Sources
Keep WelcomeAide Free
This guide is free — and always will be.
WelcomeAide is a nonprofit. If this helped you, a small donation keeps us running for the next newcomer.
Support WelcomeAide →