Do not complete a T4A slip for:

The following types of income are not reported on a T4A slip:

• Payments made by a department or a Crown corporation for goods and services. Complete form T1204, Government Service Contract Payments.
• Payments made by individuals, partnerships, trusts, or corporations with construction as their primary business activity to subcontractors for construction services. Complete form T5018, Statement of Contract Payments.
• Amounts paid or credited to a non-resident of Canada, such as interest, dividends, rental income, royalties, pension income, retiring allowances, or other similar types of passive income. Complete an NR4 slip, Statement of Amounts Paid or Credited to Non-Residents of Canada. For information, see Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting.
• Payments from a retirement compensation arrangement. Complete a T4A-RCA slip, Statement of Amounts Paid From a Retirement Compensation Arrangement (RCA). For information, see Guide T4041, Retirement Compensation Arrangements or call 1-800-959-5525.
• Income paid from a life income fund (LIF). Complete a T4RIF slip, Statement of Income from a Registered Retirement Income Fund. However, if a life annuity is bought from the proceeds of a LIF, the annuity payments have to be reported in box 024 of a T4A slip.
• Amounts paid for management fees, director's fees, tips and gratuities, group term life insurance premiums paid for current employees, and other employment income. Complete a T4 slip, Statement of Remuneration Paid.
• Payments received under a supplementary unemployment benefit plan (SUBP) that do not qualify as a SUBP under the Income Tax Act (for example, employer-paid maternity and parental top-up amounts). Report these amounts on a T4 slip. See Guide T4001, Employers' Guide - Payroll Deductions and Remittances and Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary.
• Undistributed amounts remaining in a deceased taxpayer's Tax-Free Savings Account at the end of the trust's exempt period. For more information, see Guide RC4477, Tax-Free Savings Account (TFSA) Guide for Issuers.