T4A Slip Explained

T4A Slip Explained: Box 048, Pensions, Scholarships and the Rest

If the T4 is the slip for “I have a job,” the T4A is the slip for “it's complicated.” It covers a retired teacher's pension, a university student's scholarship and a contractor's fees, all on the same form. The box tells you which story is yours, and that decides where it goes on your return.

Not sure which one you're holding? Upload it to the tax document analyzer, and it reads each box and tells you the line.

The T4A Boxes and Where They Go

Box	What it is	Where it goes
016	Pension or superannuation	Line 11500 (may qualify for the pension income amount, line 31400)
018	Lump-sum payments from a pension or deferred profit sharing plan	Line 13000
020	Self-employed commissions	Lines 13899 (gross) and 13900 (net), on form T2125
022	Income tax deducted	Line 43700
024	Annuities	Line 11500 (see CRA's line 11500 instructions)
048	Fees for services	Lines 13499 to 14300 (business or professional income), on form T2125
105	Scholarships, bursaries, fellowships, artists' project grants	Line 13010, after the exemption
106	Death benefits (not CPP)	Line 13000, minus up to $10,000 tax-free
107	Wage-loss replacement plan payments	Line 10400
119	Group term life insurance premiums (former employees)	Line 10400
130	Apprenticeship grants and Red Seal bonus	Line 13000
132	Wage Earner Protection Program payments	Line 10400
135	Private health plan premiums you paid	Medical expenses (line 33099)
154	Cash awards or prizes from a payer	Line 13000

Box 028, “other income,” is a catch-all. Where it goes depends on what the payment was for, so the payer's description matters. If it doesn't say, ask.

Box 048: You're Self-Employed Now

(The full contractor picture is on independent contractor taxes.) Box 048 means someone paid you as a contractor, not an employee. That brings four consequences, and most people find out about them in April:

1. No tax was withheld. The whole tax bill is due when you file.
2. You pay both halves of CPP, 11.9% on net earnings over $3,500, up to the 2026 maximum.
3. You can deduct business expenses on form T2125: tools, vehicle, phone, home office, supplies. This is the good part.
4. Over $30,000 in sales in four calendar quarters and you have to register for GST/HST. See the $30,000 small supplier rule.

The T4A shows only what that one payer paid you. Report all your business income, including clients who didn't send a slip. The self-employed tax calculator works out the tax and CPP, and self-employed taxes in Canada covers the deductions.

Contractor, or Employee in Disguise?

Some employers pay people as “contractors” on a T4A to skip CPP, EI and vacation pay, even though the work looks like a job: set hours, the employer's tools, one boss. Whether you're really an employee depends on the whole relationship, not on what the paperwork calls it. If you think you've been misclassified, you can ask CRA for a CPP/EI ruling (form CPT1). The answer affects your CPP, your EI eligibility and your expenses. The test is explained on contractor vs employee.

Box 105: Scholarships and Bursaries

Scholarships, fellowships and bursaries are fully tax-free if you're a full-time qualifying student in an eligible program. A part-time student exempts $500 plus the tuition and program materials the award was for. Elementary and secondary school scholarships aren't taxable at all. Your software needs the T4A and your T2202 tuition slip to work out the exemption, so enter both. Report the slip even when the answer is zero tax; the line is still checked against what the school reported.

Pensions on a T4A

Box 016 is regular pension income from an employer plan. A lifetime pension from a registered pension plan qualifies for the pension income amount (a credit on up to $2,000; see Canadian tax credits) at any age, and can be split with your spouse. RRIF and annuity income generally has to wait until 65 for the same treatment. CPP and Old Age Security come on their own slips, the T4A(P) and the T4A(OAS). EI comes on a T4E, and RRSP and RRIF withdrawals on a T4RSP or T4RIF. Different slips, same principle: all of them are taxable. Our guide to what counts as taxable income lists the rest.

Four T4A Mistakes CRA Finds

1. Entering box 048 as employment income on line 10100. It's business income; you lose the expense deductions and the CPP is calculated wrong.
2. Forgetting a T4A because the amount was small. CRA matches it anyway. See missing slips.
3. Leaving out a scholarship because “it's tax-free.” The exemption is claimed on the return; the amount still gets reported.
4. Not setting money aside. A $40,000 box 048 with nothing withheld can mean a five-figure bill on April 30, and quarterly instalments the year after.

Return Check catches the first three before you file. The fourth one is on you.

T4A Questions

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Sources: CRA, T4A slip: Statement of Pension, Retirement, Annuity, and Other Income; Filling out the T4A slip; Other information for the T4A slip; Line 13010 Scholarships. Checked October 2026. Box 028 depends on what the payment was for; check the slip's back or ask the payer.

Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.