Canadian T4A filing

Use this page if you're a Canadian business that pays Canadian contractors through Wingspan and needs to file T4A slips with the Canada Revenue Agency (CRA). Wingspan prepares the T4A data and delivers PDF slips to your contractors. You review the data, upload the return to the CRA, and meet CRA deadlines.

T4A preparation and T4A documents aren't available in the V3 API yet. Contact support if you need them.

This isn't tax or legal advice. See the CRA's T4A page and consult a qualified tax professional.

What a T4A slip is

A T4A slip reports several kinds of income, including fees for services in Box 048. As a Canadian business payer, you issue a T4A slip to each contractor you paid at least $500 CAD for services in the calendar year, and you submit a T4A Summary (or XML return) to the CRA.

CRA requirements and deadlines

$500 CAD threshold: A slip is required for each contractor you paid $500 CAD or more for services during the tax year. Filing slips below the threshold is optional.
End of February deadline: Slips and summaries for the prior calendar year must reach the CRA, and be provided to contractors, by the last day of February. If that day falls on a weekend or holiday, the deadline moves to the next business day.
Penalties: Late filing may incur penalties starting at $100 and increasing with the number of slips and days late.

Before you file

Review contractor information

Wingspan collects contractor payments, email, address, and tax details. Before filing, check that each contractor's legal name, SIN or BN, and contact details are complete and correct. If anything is missing, ask the contractor to finish onboarding, or resend their invite.

If Wingspan has no Canadian tax ID for a contractor (for example, the contractor was paid only off-platform, or onboarded before Wingspan collected Canadian tax information), the XML file shows all zeros for the Social Insurance Number.

Have your payer information ready

Business Number (BN): A 15-character number, such as 000000000RP0001, that must match CRA records. Wingspan collects only the 9-digit business number and appends RP0001, the standard program identifier for T4A filings, to form the full 15 characters.
Payer contact information: Your name, phone number, and business mailing address, shown on the T4A Summary for the CRA.

Box 048: fees for services

Wingspan reports only fees for services, in Box 048. For each contractor who meets the $500 CAD threshold, Box 048 shows the total fees paid, excluding taxes and reimbursements. Report other income types or boxes another way.

The T4A process

For the 2024 tax year (slips filed in 2025), the steps and dates were:

Draft spreadsheet: Wingspan delivers a draft T4A spreadsheet listing every eligible contractor with an itemized list of payments (February 18, 2025).
Review: You confirm every eligible contractor is included and the payments are right. Finalize any adjustments (by February 26, 2025).
XML file: Wingspan converts the approved spreadsheet into a CRA-compliant XML file and emails it to you. You upload it through the CRA portal (February 27, 2025).
PDF slips: After the XML is processed, contractors can open their T4A PDFs in Wingspan and receive an email that their slip is ready.

Dates for later tax years aren't listed here yet.

File with the CRA

Watch your inbox for the XML file from Wingspan. The XML file isn't shown in the Wingspan web app.
Make sure you can use the CRA's "File Information Returns Electronically" portal. You need a valid Web Access Code or a My Business Account.
Sign in to the CRA portal and upload the XML file before the end of February.
Contractors automatically get their T4A PDFs in Wingspan and an email once you finish.

Where to find T4A slips

Contractors

Settings then Tax Documents lists available T4A forms. Click Download to view or save the PDF.
Get Paid then Clients, then choose the client: The T4A for each tax year is in the Documents card.

Payers

Send Payments then Contractors, then choose the contractor: T4A PDFs are in the Documents card. Only PDFs appear here; the XML file is emailed separately.

Corrections

If you find an error after filing, such as a wrong amount or a typo, tell the affected contractors and amend the slip directly with the CRA, for example through My Business Account. Wingspan doesn't support corrected or amended T4As.

Your responsibilities

Wingspan generates T4A slips from the data you and your contractors provide. You're responsible for verifying every amount, address, SIN, and BN, and for submitting on time.

Not supported

Provincial filings, such as RL-1
T4A boxes other than Box 048
Tax withholding (deductions or remittances)
GST or HST reporting and remittances
Non-resident contractors (T4A-NR)
Specialized payment types, such as pensions, scholarships, and trust payments
Mid-year or off-cycle T4A issuance
Paper filing (electronic only)
Corrected or amended T4As

Wingspan mails T4A forms only to Canadian addresses. See Responsibilities and limitations.