Completing the T1204 slip

Tips for completing slips

• Report all amounts in dollars and cents.
• Report amounts in Canadian dollars, even if they were paid in another currency.
• Do not show negative dollar amounts on slips. To make changes to previous years, see Amending returns.
• If you do not have to enter an amount in a box, leave the box blank.

It is your responsibility to get accurate identification information on service contractors. Providing the full identification information is a requirement for contracting with the federal government, its agencies, and Crown corporations.

Detailed instructions

Box 23 - Recipient type

The recipient (contractor) may be an individual, small business, corporation, or partnership. Enter one of the following to indicate the recipient type:

1 - sole proprietor (RT)
3 - corporation (RC)
4 - partnership

Box 82 - Service payments only

Report all payments for service (including reimbursements) that were more than $500 in the calendar year. Do not report payments for goods, and do not include goods and services tax/harmonized sales tax or provincial/territorial sales tax.

Amounts reported in this box are not included in box 84.

Box 84 - Mixed services and goods payments

Report all payments relating to the provision of mixed goods and services (including reimbursements) where there is an identifiable service component whether or not the goods were purchased outright, leased or rented. Do not include goods and services tax/harmonized sales tax or provincial/territorial sales tax.

The following types of payment are exempt from this reporting requirement:

• rental or leasing of office space or equipment;
• direct purchases made using acquisition cards;
• direct purchases made under local purchase; and
• utility payments.

Box 12 - Sole proprietor's social insurance number

If the recipient is an unincorporated entity, enter his or her social insurance number (SIN).

Box 61 - Recipient's Business account number

If the recipient is an incorporated entity, enter the business number that the recipient would use when filing their own tax returns.

Box 86 - Partnership's account number

Enter the partnership's business number or GST/HST number and the partnership Filer Identification Number, if the sub-contractor has one.

Recipient's business name and address

Enter the name under which the recipient carries on the business (the name as it appears on invoices or on cheques the payer submitted or paid to the subcontractor). This name must be the one associated with the SIN or BN. If the recipient is a sole proprietor, then his or her last name, first name, and initial must also be shown.

Enter the recipient's business address.

Forms and publications

• Form T1204, Government Service Contract Payments

Related topics

• Completing the T1204 Summary
• Filing the T1204 information return (slips and summary)

Date modified:

2016-12-15