Are you a payer of other amounts related to employment?

A payer of other amounts can be an employer, a trustee, an estate executor, a liquidator, an administrator, or a corporate director who pays other types of income related to an employment. This income can include:

• pension or superannuation;
• lump-sum payments;
• self-employed commissions;
• annuities;
• retiring allowances;
• patronage allowances;
• accumulated income payments (AIPs);
• educational assistance payments (EAPs);
• fees or other amounts for services; or
• other income such as: research grants, payments from a Registered disability savings plan (RDSP), wage-loss replacement plan payments if you were not required to withhold Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums, death benefits, or certain benefits paid to partnerships or shareholders.

To see if you should deduct CPP, EI or tax from these payments, see the Special payments chart.

If you determine that you are a payer, you have to fill out the T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, if you made any of the payments listed above and:

• the total of all payments in the calendar year was more than $500; or
• you deducted tax from any payment.

There are exceptions to this rule. For more information, go to When to fill out a T4A slip.

Are you a payer, an employer or a trustee?

• If no, payroll will not apply.
• If yes, you have to follow the payroll requirements. See Opening a payroll program account.

Date modified:

2015-12-23