Exceptions

The following types of income are not reported on a T4 slip.

• If you paid pensions, lump-sum payments, annuities, or other income (including amounts paid to a proprietor or partner of an unincorporated business), see T4A – Information for payers.
• If you paid fees (except for director fees), commissions, or other amounts to a non-resident for services rendered in Canada, other than employment situations, see Guide RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada for information about filling out a T4A-NR return.
• If you are an employer with construction as your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities, fill out a T5018 slip, Statement of Contract Payments.
• If you paid amounts from a retirement compensation agreement, see Guide T4041, Retirement Compensation Arrangements Guide for information about filling out a T4A-RCA return.

Date modified:

2015-12-17