Are scholarship amounts on a T4A taxable?

It depends on your enrolment situation. Some or all of a scholarship reported in box 105 may be exempt under the rules in the official guidance, so review the CRA's instructions before reporting the amount.

What is the difference between a T4A and a T4?

A T4 reports employment income paid to employees. A T4A reports other payments such as pensions, commissions to self-employed agents, fees for services, and scholarships.

When are T4A slips issued?

Payers generally must provide them by the last day of February after the calendar year the amounts were paid.

Do I need to attach the T4A to my return?

Only if you file on paper and the return instructions ask for it. Electronic filers keep the slip with their records in case the CRA asks to see it.

Tax

Fill Out CRA Form T4A Online

Statement of Pension, Retirement, Annuity, and Other Income

Canada Revenue Agency

Slip used to report pensions, self-employed commissions, scholarships, and other income not shown on a T4.

Reviewed July 2026

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The T4A, Statement of Pension, Retirement, Annuity, and Other Income, is the slip payers in Canada use to report amounts that do not belong on a T4 or T5. It covers pension income, retiring allowances, self-employed commissions, fees for services, scholarships and bursaries, and a long list of other payments identified by box numbers. Like other slips, the T4A is prepared by the payer, filed with the Canada Revenue Agency, and given to the recipient, who uses it to complete their tax return.

Organizations that need to prepare T4A slips can open the form in the Universal PDF editor, complete the payer, recipient, and box amounts on screen, and download a finished PDF. Recipients can also use the editor to keep a clean personal copy alongside their tax records.

What is the T4A used for

The T4A is a catch-all information slip. Common uses include registered pension plan payments, lump-sum payments, self-employed commissions, honorariums, research grants, scholarships and bursaries, RESP payments, and fees paid to independent contractors for services. Each type of payment has its own box number so the CRA and the recipient know how to treat the amount.

For recipients, the box number determines where the amount goes on the T1 return. Fees for services and self-employed commissions, for example, are generally reported as self-employment income together with related expenses.

Who files the T4A

Payers file the T4A: pension plan administrators, employers paying former employees certain amounts, universities issuing scholarship slips, and businesses that paid fees for services, subject to the conditions and reporting thresholds in the official instructions. Recipients do not file the slip itself; they report the income on their return.

T4A slips are typically due to the CRA and to recipients by the last day of February following the calendar year of payment, together with a T4A Summary when filing on paper.

How to fill out the T4A

For payers preparing slips, the essentials are:

Payer identification: legal name and the CRA payroll account number used for remitting.
Recipient identification: name, address, and social insurance number or business number.
Box 016: pension or superannuation payments from a registered pension plan.
Box 020: self-employed commissions paid to a commission agent who is not an employee.
Box 022: income tax deducted from the payments, if any was withheld.
Box 048: fees for services paid to an independent contractor, excluding GST/HST.
Box 105: scholarships, fellowships, bursaries, and artists' project grants.
Other boxes: consult the official T4A guide for the full list of box codes and what belongs in each.

Where to send it

Payers file T4A slips with the CRA, generally electronically through the CRA's filing services; the official instructions describe the filing methods and the electronic filing requirement. Copies go to each recipient by the deadline. Recipients keep the slip and carry the amounts onto their T1 return.

Frequently asked questions

Box 048 reports fees for services, which are generally self-employment income. You would typically report it with your business income and expenses, often on Form T2125. Consider a tax professional if you are unsure how to classify the income.

Universal PDF is an independent product and is not affiliated with or endorsed by any government agency. Forms are provided from official government sources; always confirm you have the current version before filing.

This form is reproduced from official Canadian government sources. Universal PDF is not affiliated with or endorsed by any Canadian federal or provincial government body; always confirm you have the current version on the official site.