On December 4, 2025, the CRA announced new enforcement measures for the trucking industry. Businesses will now face penalties if they fail to issue T4A slips for payments over $500 in a calendar year made to Canadian-controlled private corporations operating in the trucking sector.
Payers should do the below.
- Identify all trucking-related payees, including incorporated contractors.
- Determine whether annual payments exceed the $500 threshold.
- Ensure T4A slips are prepared and filed on time to avoid costly penalties
- Update internal policies and vendor onboarding procedures to capture required reporting details.
The Institute will follow up with the CRA and in the coming weeks for additional details on how to help businesses determine whether they are affected and understand how to meet their reporting obligations. We will share information as it becomes available.