A T4A slip reports income that is not regular employment income. Common sources include pension payments, RESP withdrawals, scholarships, self-employed commissions, and COVID benefits. The issuer must provide it by the end of February.

What is the difference between T4 and T4A?

T4 slips report employment income from an employer-employee relationship. T4A slips report other types of income like pensions, scholarships, RESP withdrawals, and self-employed commissions where no employer-employee relationship exists.

Is T4A income taxable?

Most T4A income is taxable, but some amounts like the non-taxable portion of scholarships may not be. The specific box on the T4A indicates the income type and whether it has special tax treatment.

Why did I get a T4A from my school?

Educational institutions issue T4A slips for scholarships, fellowships, bursaries, and research grants over $500. If you were enrolled in a qualifying program, some or all may be tax-exempt.

T4A Slip Explained: Pension, RESP, and Other Income (2026)

What Is a T4A Slip?

The T4A Statement of Pension, Retirement, Annuity, and Other Income reports income from sources other than regular employment.

Feature	Details
Full name	Statement of Pension, Retirement, Annuity, and Other Income
Issued by	Pension plans, RESP providers, schools, payers of commissions
Reports	Non-employment income like pensions, RESP, scholarships
Due date	Last day of February
Common sources	Employer pensions, RESP withdrawals, scholarships, self-employed income

Common T4A Boxes Explained

Pension and Retirement Income

Box	Description	Tax Treatment
016	Pension or superannuation	Fully taxable
018	Lump-sum payments	Fully taxable, may be eligible for transfer
020	Self-employed commissions	Line 13500, business income
022	Income tax deducted	Claimed as credit

RESP Withdrawals

Box	Description	Tax Treatment
040	RESP accumulated income (AIP)	Taxed to subscriber + 20% additional tax
042	RESP educational assistance payment (EAP)	Taxed to student

Scholarships and Grants

Box	Description	Tax Treatment
105	Scholarships, fellowships, bursaries	Often tax-exempt if enrolled in qualifying program
105	Research grants	May have eligible expenses to deduct

Other Income Types

Box	Description	Tax Treatment
024	Annuity payments	Fully taxable
028	Other income	Fully taxable
032	Retiring allowances (eligible for transfer)	Can transfer to RRSP
034	Retiring allowances (not eligible)	Fully taxable
036	Death benefits	First $10,000 tax-free

T4A Box Guide: Complete Reference

Box 016: Pension or Superannuation

This box reports pension income from:

Employer pension plans (defined benefit or defined contribution)
Superannuation plans
Foreign pensions (may also appear on NR4)

Report on Line 11500 of your tax return.

Pension income splitting: If you’re 65+, you can split up to 50% with your spouse.

Box 018: Lump-Sum Payments

Type	Treatment
Retiring allowance	May transfer some to RRSP
Pension payout	Report as income
Accumulated sick leave	Fully taxable

Box 020: Self-Employed Commissions

If you receive commissions as a self-employed contractor (not an employee), they appear here.

Reporting	Details
Where to report	Line 13500 (gross self-employment income)
Expenses	Deductible on Form T2125
CPP	Must pay both employer and employee portions
EI	Optional, can opt in

Box 022: Income Tax Deducted

Tax already withheld by the payer. Claim this on Line 43700 of your return.

Box 024: Annuity Payments

Source	Treatment
Life annuity	Fully taxable
Term-certain annuity	Fully taxable
Prescribed annuity	Only interest portion taxable

Report on Line 12900.

Box 028: Other Income

Catch-all for miscellaneous income including:

Director’s fees
Research grants (portion not spent on eligible expenses)
COVID-19 benefits (CERB, CRB, etc.)
Wage-loss replacement plans

Report on Line 13000.

Box 032/034: Retiring Allowances

Box	Description	RRSP Transfer
Box 032	Eligible portion	Yes, to RRSP
Box 034	Non-eligible portion	No

The eligible portion (Box 032) is for service before 1996 and can be transferred directly to your RRSP without affecting contribution room.

Box 040: RESP Accumulated Income Payment (AIP)

Feature	Details
Who receives	Subscriber (parent/grandparent)
Tax treatment	Fully taxable + 20% additional tax
RRSP transfer	Up to $50,000 can transfer to RRSP if room available
When allowed	Beneficiary not pursuing education, plan open 10+ years

Box 042: RESP Educational Assistance Payment (EAP)

Feature	Details
Who receives	Student (beneficiary)
What it includes	CESG grants + investment growth
Tax treatment	Taxed in student’s hands
Limit	$8,000 first 13 weeks, then no limit

Students often pay little or no tax due to tuition credits and the basic personal amount.

Box 105: Scholarships, Fellowships, Bursaries

Situation	Tax Treatment
Full-time qualifying program	Fully tax-exempt
Part-time qualifying program	Exempt up to cost of program + materials
Not enrolled in qualifying program	Fully taxable, $500 exemption
Research grants	Taxable, can deduct eligible expenses

Qualifying educational program: 3+ consecutive weeks, 10+ hours per week.

How to Report T4A Income on Your Tax Return

T4A Box	Tax Return Line	Schedule
016 (pension)	11500	—
018 (lump-sum)	13000	—
020 (commissions)	13500	T2125
024 (annuity)	12900	—
028 (other)	13000	—
032 (retiring – eligible)	13000	T1-OVP if transferred
034 (retiring – non-eligible)	13000	—
040 (RESP AIP)	12900	—
042 (RESP EAP)	13000	—
105 (scholarship)	13010	—

T4A vs Other Slips

Slip	Income Type
T4	Employment income (salary, wages)
T4A	Pension, RESP, scholarships, self-employed commissions
T4A(OAS)	Old Age Security payments
T4A(P)	CPP/QPP benefits
T4E	Employment Insurance benefits
T4RIF	RRIF withdrawals
T4RSP	RRSP withdrawals

Common T4A Situations

RESP Withdrawal for Student

When a student withdraws from their RESP:

PSE (Post-Secondary Education) withdrawal: Original contributions, tax-free
EAP withdrawal: Grants + growth, taxable to student (Box 042)

The student receives the T4A and reports the EAP on their own return.

Pension After Retirement

If you receive a pension from a former employer:

Reported in Box 016
May be eligible for pension income amount ($2,000) if 65+
Can split up to 50% with spouse if 65+

Self-Employed Commissions

Real estate agents, insurance agents, and other commission-based workers often receive T4As:

Report on Line 13500 as gross business income
Complete Form T2125 to claim business expenses
Pay both portions of CPP (11.9% in 2026)

Scholarship from University

Most scholarships are tax-free if you’re enrolled full-time in a qualifying program:

Must be enrolled in program lasting 3+ weeks
At least 10 hours per week on courses/work
Amount in Box 105 is exempt

Key Deadlines

Deadline	Description
February 28	Payers must issue T4A slips
March 15	T4A slips usually available on CRA My Account
April 30	Tax filing deadline

What to Do If Your T4A Is Wrong

Contact the issuer (pension plan, school, etc.) immediately
Request an amended T4A
If you can’t get a correction in time, file with correct amounts
Keep documentation of the error and your communications

→ Back to: Complete Canadian Tax Guide