Right before you file your T4A slips, there’s always that moment of doubt:
“Did we miss anything?”
A structured review checklist can turn that anxiety into a clear, methodical final pass. Instead of relying on memory, you walk through a list of items, check them off, and file with confidence.
Use this T4A review checklist as your last line of defence before submitting to the CRA.
Section 1: recipient coverage
☐ 1. Did we include everyone who should receive a slip?
• Compare your T4A recipient list against:
– Contractor payment reports from your accounting system
– Prior-year T4A recipients (who should still be active)
• Confirm new contractors in the current year are captured.
☐ 2. Did we avoid including people who shouldn’t receive a T4A?
• Check for employees who should be on T4s instead of T4As.
• Confirm that one-time, non-business, or clearly out-of-scope payments are not mistakenly included.
Section 2: amounts and reconciliation
☐ 3. Do amounts per contractor match your accounting records?
• For a sample (or all) contractors, reconcile:
– Slip amounts vs. contractor payment totals from your system
– Any adjustments (refunds, corrections) that affect the final number
☐ 4. Are there any “odd” numbers that need explanation?
• Very large or very small amounts compared to prior years
• Negative amounts or unexpected decimals
• Contractors with a total of exactly zero (these usually indicate a data issue)
Section 3: recipient information
☐ 5. Are names and business names correct and consistent?
• Check for typos, mismatched capitalization, and missing legal names.
• Ensure you didn’t mix up individual vs company names.
☐ 6. Are addresses complete and usable?
• Confirm street, city, province, postal code, and country fields are filled.
• Spot-check a sample for obvious mistakes (for example, city/province mismatch).
☐ 7. Are SINs or business numbers present where required?
• Look for missing or incomplete tax IDs.
• Ensure there are no obvious formatting errors (too many or too few digits).
Section 4: classification and slip types
☐ 8. Are recipients classified correctly?
• Confirm employees are on T4, not T4A.
• Confirm non-resident cases are handled correctly (T4A-NR where appropriate).
☐ 9. Are amounts reported in the correct T4A boxes?
• For each type of payment (service fees, commissions, etc.), check that it’s mapped to the right box.
• Ask your accountant or refer to CRA guidance if you encounter unfamiliar income types.
Section 5: internal consistency and documentation
☐ 10. Are there clear notes for unusual situations?
• Document why you treated certain edge cases the way you did.
• Note any contractor where treatment changed from prior years and why.
☐ 11. Is your internal T4A workpaper package complete?
• Contractor lists and totals
• Key reports from your accounting system
• Any manual adjustments or reconciliations
• Copies or exports of draft slips
This package will be invaluable if you ever need to explain what you did—internally or to the CRA.
Section 6: system checks (for T4ASlip users)
If you’re using T4ASlip, add these specific checks:
☐ 12. Are there any unresolved validation warnings in T4ASlip?
• Address missing fields or flagged anomalies.
• Intentionally clear or document any warnings you’ve chosen to accept.
☐ 13. Is the correct tax year selected for all slips?
• Verify that no prior- or future-year data has been pulled in by mistake.
☐ 14. Do exported files look as expected?
• Open a sample of the generated slips or files.
• Check formatting, field alignment, and basic content before uploading to CRA.
Section 7: final approvals and filing readiness
☐ 15. Has someone other than the preparer reviewed the slips?
• A second set of eyes significantly reduces errors.
• For smaller operations, this might be an external accountant.
☐ 16. Are you ready to file with CRA?
• Confirm you have the correct login or submission method.
• Ensure your internet and system access are reliable for the filing window.
☐ 17. Are you ready to distribute slips to recipients?
• Verify your process for sending copies (email, portal, or mail).
• Make sure contact details are up to date.
Why this checklist matters
A strong review doesn’t just prevent typos—it protects you from:
• Penalties for incorrect or missing slips
• Reputational damage with contractors who receive wrong information
• Stressful back-and-forth if the CRA asks questions later
It also builds confidence inside your organization that T4A season is under control.
How T4ASlip supports this review
T4ASlip makes it easier to run through this checklist by:
• Providing clear views of contractor totals and missing data
• Raising validation flags before you generate slips
• Organizing all your T4A work in one place for easier review
You still need to ask the right questions—but the system helps you see where to look.
Next step: make this checklist part of your playbook
Print this checklist, adapt it to your context, and save it with your T4A process documentation. Use it every year as your last step before filing.
Over time, you’ll find that your T4A reviews become faster, more focused, and much less stressful—because you’re not relying on memory, you’re following a proven process.