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Types of income you should not report on T4 slips Do not file a T4 slip if: construction is your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities (file a T5018 return) you paid pensions, lump-sum payments, annuities, or other income, including amounts paid to a proprietor or partner of an unincorporated business (file a T4A return) you paid fees (except for director fees), commissions, or other amounts to a non-resident for services rendered in Canada, other than employment situations (file a T4A‑NR return) you provide former employees or retirees with taxable group term life insurance benefits, you must report the benefit on a T4A slip so long as the amount reported is greater than $50 you paid a retiring allowance to a non-resident of Canada (file an NR4 return) you paid amounts from a retirement compensation arrangement (file a T4A‑RCA, Statement of Distributions from a Retirement Compensation Arrangement return) For more information, go to T4A‑RCA return. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...

Individual income tax (self-employment) If you or your spouse or common-law partner have self-employment income (other than from a business whose expenditures are primarily in connection with a tax shelter), your filing-due date is different from your payment due date: Filing-due date – File your income tax return by June 15. ...

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You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...

You may hear a beep and experience a normal connection delay. To find information on other subjects, see the Index. ...

These apps are designed to work within a web browser with an active internet connection. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...

Brand descriptors Where a brand has been specified by the Minister, certain brand descriptors may be used in connection with that specified brand without requiring a separate approval from the CRA. ...