T4A · Statement of Pension, Retirement, Annuity, and Other Income
T4A box 048 (box 48): fees for services
You get a T4A for pension income, self-employed commissions, scholarships, fees for services and other income that isn't a salary.
- What it is
- Fees paid to you for work you did as a contractor or freelancer, not including GST/HST.
- Where it goes on your return
- Enter it on the self-employment lines of your return (lines 13499 to 14300), using Form T2125 to deduct expenses.
- How it affects your refund
- No tax was withheld on box 048, so it usually adds to what you owe.
- Report all your self-employed income, even amounts that didn't come with a T4A.
- No tax was withheld, so set money aside. If you owe more than $3,000, the CRA may ask you to pay instalments next year.
See your refund from your T4A
Drop your T4A PDF into the free Tax Slip Reader. It reads every box and estimates your refund in seconds, right in your browser. Nothing is uploaded.
Open the Tax Slip ReaderFrequently asked questions
What is T4A box 048 on my T4A?
T4A box 048 is fees for services. Fees paid to you for work you did as a contractor or freelancer, not including GST/HST.
Where do I put T4A box 048 on my tax return?
Enter it on the self-employment lines of your return (lines 13499 to 14300), using Form T2125 to deduct expenses.
Does T4A box 048 affect my tax refund?
No tax was withheld on box 048, so it usually adds to what you owe.
Other T4A boxes
Source: Canada Revenue Agency, T4A slip. General information, not tax advice.
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