Home›Canada›T4A Payment Threshold Calculator
🗓️ Last updated: June 2026·Threshold check · CRA administrative policy · not tax or legal advice
🍁 Canada Tool

🇨🇦 Canadian T4A Payment Threshold Calculator

A simple payer-side check: based on CRA administrative policy, see whether a T4A slip is generally required for a contractor payment. Enter the total you paid and whether any tax was deducted. This is a threshold check only — it does not decide employment status, tax owed, or compliance.

🍁 Contractor Payment (CAD)

This tool assumes you have already determined the payment is to a self-employed contractor. It does not decide whether your worker is an employee or a contractor.

All payments to this one contractor in the calendar year, in CAD.
If tax was withheld from any payment, a T4A is generally required regardless of the amount.
T4A Threshold Check
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based on CRA administrative policy and the figures you entered — not a determination that you must file, and not tax or legal advice
Total Payments Entered
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$500 Threshold
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Tax Deducted?
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$500 threshold and tax-deducted trigger reflect CRA administrative policy as described on CRA "T4A slip – Information for payers" (canada.ca). These figures are administrative policy and can change — confirm the current requirement with CRA. Box 020 (self-employed commissions) and Box 048 (fees for services) are referenced as informational labels only.

Last verified: June 12, 2026. Source: Canada Revenue Agency, "T4A slip — Information for payers." The $500 threshold reflects CRA administrative policy and may change.
Threshold check only — not tax or legal advice. This tool performs a simple threshold check based on CRA administrative policy. It assumes you have already determined that the payment is to a self-employed contractor. It does not determine employment status, employee vs contractor classification, Driver Inc./personal-service-business status, tax obligations, amounts owed, GST/HST, payroll source deductions, or compliance, and it is not tax or legal advice. The $500 figure is CRA administrative policy and can change. Confirm the current requirement and your specific situation with CRA or a qualified tax advisor.
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In the trucking industry? Use the Canadian Trucking T4A Box 048 Threshold Tracker for the trucking-specific CRA administrative policy involving fees for services paid to a CCPC in the trucking industry.

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When is a T4A generally required?

If you pay a self-employed contractor, CRA's administrative policy is that a T4A slip is generally required when the total you paid that contractor exceeds $500 in a calendar year, or when any income tax was deducted from a payment to them — regardless of the amount. This calculator does nothing more than apply those two bright-line conditions to the figures you enter, so you can see at a glance whether a T4A is likely in play before you talk to your accountant or CRA.

It is deliberately narrow. It does not decide whether your worker is an employee or a contractor — a separate and important question — and it does not touch Driver Inc. or personal-service-business status, tax amounts, GST/HST, or filing mechanics. Those are determinations for you and a qualified advisor, with CRA as the authority.

Condition (CRA administrative policy)Result
Total payments to the contractor exceed $500 in the calendar yearT4A generally required
Any income tax was deducted from a payment (any amount)T4A generally required
Neither condition met, based on your inputsThreshold not met based on your inputs

Box 020 (self-employed commissions) and Box 048 (fees for services) are the T4A boxes most often associated with contractor payments; they are shown here only as informational labels. The $500 figure is CRA administrative policy and can change — always confirm the current requirement and your specific situation with CRA or a qualified tax advisor.

Frequently Asked Questions

What does this T4A threshold calculator check?
It performs a simple threshold check on the figures you enter. Based on CRA administrative policy, a T4A slip is generally required when total payments to a contractor exceed $500 in a calendar year, or when any income tax was deducted from a payment regardless of amount. You enter the total CAD payments and whether tax was deducted, and the tool indicates whether a T4A is likely required based on those inputs. It does not determine employment status, tax obligations, or compliance.
Where does the $500 threshold come from?
It is CRA administrative policy described on the CRA page "T4A slip – Information for payers" (canada.ca). The $500 figure and the tax-deducted trigger are administrative policy and can change, so confirm the current requirement directly with CRA. QuicklyFig surfaces the figure for convenience and links to the official CRA page; it does not set or guarantee the threshold.
Does this tool tell me if my worker is an employee or a contractor?
No. It assumes you have already determined that the payment is to a self-employed contractor. It does not determine employment status, employee-versus-contractor classification, or personal-service-business (Driver Inc.) status — those are separate and consequential determinations you must make with CRA or a qualified advisor. The tool only checks the payment threshold.
Does it calculate tax owed, GST/HST, or payroll deductions?
No. It does not calculate any tax amount, GST/HST, or payroll source deductions, and it does not provide filing instructions, deadlines, penalties, or legal or tax advice. It is a single threshold check only. Box 020 (self-employed commissions) and Box 048 (fees for services) are mentioned only as informational labels.
Is the result a determination that I must file?
No. The result indicates only whether a T4A is generally or likely required based on CRA administrative policy and the numbers you entered. It is not a legal determination, an instruction to file, or a statement about compliance. Confirm your specific situation and the current requirement with CRA or a qualified tax advisor.

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