CRA will not impose penalties for failure to issue T4As to non-commissioned independent contractors

The CRA policy appears to be that services fees (in excess of $500) paid to an independent contractor are required to be reported on a T4A - but no penalty will be assessed for failure to do so (where the fees are not commissions) until CRA has completed its review of this area.

Neal Armstrong.  Summaries of 30 October 2012 Ontario CTF Round Table, Q. 10, 2012-0462961C6 under s. 153(1)(g) and s. 248(1) - office.  Extract of RC4157 under s. 153(1)(g).