Information for recipients

What is the T1204?

The T1204, Government Services Contract Payments, is an information slip that identifies the total contract payments a federal department or agency, or Crown corporation, made during a calendar year for services and/or payments for products, expenses, or reimbursements. The amount shown on the T1204 does not include GST/HST or the provincial/territorial tax.

The payer is not required to, but may provide you with a copy of the slip. The payer sends us a copy.

What information should you give the payer?

Unincorporated entities

In accordance with the Income Tax Act, all unincorporated entities must provide their social insurance number (SIN) or business number (BN). It will not appear on contracts and remains secure in the records of the government department, agency, or Crown corporation.

Incorporated entities

In accordance with the Income Tax Act, all incorporated entities must provide their BN. A business can have a number of BNs for reporting income tax, GST and payroll. For contract payment reporting, provide the payer with the business number you would use when filing your own tax return.

What should you do with the T1204?

As the amount(s) shown on the T1204 slip are gross business, professional, or corporate income, and may represent a combination of payments, you should complete the applicable tax return to determine the amount of taxable income to report on your return.

Will you receive more than one T1204?

Generally, you will receive separate slips from each department, agency, and Crown corporation that made contract payments to you. However, you may receive more than one slip from large departments, agencies, or Crown corporations, particularly those with decentralized operations across the country.

Date modified:

2015-12-17