If you’re a freelancer in Canada—designer, developer, coach, copywriter, photographer, or anything in between—you’re probably used to sending invoices and getting paid.
Then one day, you receive a T4A slip from a client and think:
“Wait, I’m not an employee. Why are they sending me a tax slip?”
Totally fair question. Let’s walk through what that T4A means, why you received it, and what you should do with it.
Employee vs freelancer: different slips, same CRA
First, the basics:
• Employees normally receive T4 slips from their employers. These show employment income and deductions like tax, CPP, and EI.
• Freelancers and self-employed people don’t usually get T4s because they’re not employees—they’re running a business.
However, the fact that you’re a freelancer doesn’t mean no slips are involved at all. Some clients issue **T4A slips** to report certain payments they made to you. It’s not them “turning you into an employee”; it’s them reporting income to the CRA.
Why clients issue T4A slips to freelancers
Organizations may issue T4A slips because:
• CRA expects certain types of payments to be reported on T4A slips.
• They want to show that payments to you are legitimate business expenses.
• They use systems and processes that automatically create T4As for certain contractors.
From the client’s perspective, a T4A:
• Tells CRA, “We paid this freelancer $X for services.”
• Helps them stay compliant with their own reporting obligations.
From your perspective, it’s a record of income that CRA will also see.
Does a T4A mean I’m not really self-employed?
No—receiving a T4A doesn’t automatically change your status.
• You can be properly self-employed and still receive T4As from some (but not all) clients.
• CRA looks at many factors (control, tools, financial risk, etc.) to decide if someone is an employee or contractor—not just whether a T4 or T4A exists.
That said, if almost all your work is for one client and they control your schedule and tools, classification questions can arise. That’s a bigger topic—but the mere existence of a T4A doesn’t decide it on its own.
How to use a T4A slip as a freelancer
When you receive a T4A, treat it as part of your business income documentation, not the whole story.
1. Add it to your tax folder
• Store T4As with your other tax slips and income records.
2. Match it to your invoices
• Check whether the reported amount matches your invoices and payments from that client.
• Small timing differences (for example, December work paid in January) may explain some discrepancies, but large mismatches are worth reviewing.
3. Include it in your income total
• On your personal tax return, you’ll typically report your freelance income on a business or professional activities form (like T2125).
• The T4A amount for a client should be part of your overall business income figure, not separate from it.
4. Track all other freelance income too
• If you did work for other clients who didn’t issue T4As, you still report that income.
• Your tax return should reflect your total freelance income, not just what appears on slips.
What if you don’t get T4As from every client?
That’s normal. Different clients have different processes. You might see:
• One big client that issues a T4A every year.
• Several smaller clients who never issue slips.
• Platform income (for example, marketplaces or gig apps) summarized in separate statements.
You’re the common denominator. Your job is to track all income—T4A or not—and report it accurately.
What if the T4A looks wrong?
If the T4A doesn’t match your records, don’t ignore it. Instead:
• Compare the slip with your invoices and bank deposits.
• Check if the difference might be due to timing (for example, a payment for December work reported in a different year).
• If it still doesn’t make sense, contact the client’s finance or payroll team.
Ask them:
• How they calculated the amount.
• What dates and payments are included.
• Whether a corrected slip is needed.
If you believe the slip is wrong and isn’t corrected, a tax professional can help you decide how to handle it on your return.
How tools like T4ASlip affect freelancers (behind the scenes)
You might never see it, but some clients use tools like T4ASlip to:
• Track how much they’ve paid each freelancer during the year.
• Make sure they’re issuing T4As when required.
• Reduce mistakes in names, addresses, and totals.
That’s good news for you: it means the T4A you receive is more likely to be accurate and easy to match to your records.
Practical tips for freelancers around T4As
• Keep your own bookkeeping up to date—don’t rely solely on slips.
• When you get a T4A, file it carefully; CRA will see it too.
• If you change your address or name, update major clients so future slips are correct.
• If you’re ever unsure how to report T4A income, get advice before filing.
T4A slips aren’t there to complicate your life—they’re part of how the tax system keeps track of income. The more organized your own records are, the easier they are to work with.
Bottom line
You received a T4A as a freelancer because a client is reporting what they paid you to the CRA. It doesn’t turn you into an employee, and it doesn’t replace your need to track your own income.
Treat T4As as:
• A confirmation of certain income you earned.
• A piece of the puzzle in your total freelance income.
• A document to reconcile with your own records—not something to fear.
With good bookkeeping and, when needed, professional help, T4A slips can fit smoothly into your self-employed tax routine.