CRA states that it will not expand relief from the broad T4A reporting requirements

ITA s. 153(1)(g) and Reg. 200(2) purportedly require the issuance of T4As for most services received. At an earlier juncture, CRA was studying its T4A practices. It has now confirmed that there will be no change, although it will maintain its exception for:

i) where the payment made is less than $500, to the extent that no tax is withheld in respect of the amount, and
ii) where personal services are rendered to an individual by a professional or anyone else practising a trade, or if the services are rendered for the repair or maintenance of the principal residence of an individual.

CRA did not discuss the still-extant statement in RC4157 that:

The CRA is not assessing penalties for failures relating to the completion of box 048 [labelled “Fees for services”].

Neal Armstrong. Summary of 7 October 2016 APFF Roundtable, Q.1B under Reg. 200(2).