  {"id":17399,"date":"2026-06-09T20:39:22","date_gmt":"2026-06-10T00:39:22","guid":{"rendered":"https:\/\/employmenthero.com\/en-ca\/?p=17399"},"modified":"2026-07-27T00:12:56","modified_gmt":"2026-07-27T04:12:56","slug":"t4-vs-t4a-slips-guide","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/en-ca\/blog\/t4-vs-t4a-slips-guide\/","title":{"rendered":"T4 vs. T4A Slip: Who gets what and how to produce them"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" aria-label=\"Breadcrumbs\" class=\"breadcrumb\"><ol class=\"breadcrumb-items\"><li class=\"breadcrumb-item breadcrumb-item--current breadcrumb-item--home\"><span class=\"breadcrumb-item-name\">Home<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"name\":\"Home\",\"@id\":\"https:\\\/\\\/employmenthero.com\\\/en-ca\\\/\"}}]}<\/script><\/div>\n\n\n<div class=\"wp-block-group blog-template-tags-row is-content-justification-space-between is-nowrap is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--9)\">\n<div class=\"wp-block-group blog-template-tags is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--2);padding-bottom:var(--wp--preset--spacing--2)\">\n<div class=\"wp-block-button is-style-ghost is-style-ghost--1\"><a class=\"wp-block-button__link has-btn-black-background-color has-background wp-element-button has-icon__eye\"><span class=\"wp-block-button__link-icon\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"> <g clip-path=\"url(#clip0_5893_17419)\"> <path d=\"M19.8727 9.55732C19.7127 9.30315 15.8927 3.33398 10.0002 3.33398C4.10771 3.33398 0.287713 9.30315 0.127713 9.55732C0.0442677 9.69013 0 9.8438 0 10.0007C0 10.1575 0.0442677 10.3112 0.127713 10.444C0.287713 10.6982 4.10771 16.6673 10.0002 16.6673C15.8927 16.6673 19.7127 10.6982 19.8727 10.444C19.9562 10.3112 20.0004 10.1575 20.0004 10.0007C20.0004 9.8438 19.9562 9.69013 19.8727 9.55732ZM10.0002 15.0007C5.88605 15.0007 2.80271 11.299 1.84855 10.0007C3.12342 8.22835 4.79779 6.78123 6.73605 5.77648C6.15544 6.50283 5.83739 7.40411 5.83355 8.33398C5.83355 9.43905 6.27253 10.4989 7.05394 11.2803C7.83534 12.0617 8.89514 12.5007 10.0002 12.5007C11.1053 12.5007 12.1651 12.0617 12.9465 11.2803C13.7279 10.4989 14.1669 9.43905 14.1669 8.33398C14.1629 7.40674 13.8468 6.50785 13.2694 5.78232C15.2033 6.78886 16.8752 8.23337 18.1519 10.0007C17.201 11.3015 14.1277 15.0007 10.0002 15.0007Z\" fill=\"currentColor\"\/> <\/g> <defs> <clipPath id=\"clip0_5893_17419\"> <rect width=\"20\" height=\"20\" fill=\"white\"\/> <\/clipPath> <\/defs> <\/svg><\/span>Blog<\/a><\/div>\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"wp-block-group blog-template-social-desktop is-vertical is-layout-flex wp-container-core-group-is-layout-3 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-2 wp-block-group-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--2);margin-bottom:var(--wp--preset--spacing--2)\"><div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"facebook\" data-social-type=\"facebook\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"24px\" height=\"24px\" viewBox=\"0 0 20 20\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Group<\/title> <path d=\"M14.4446 6.47609H11.4173V4.40033C11.4173 3.62078 11.9115 3.43904 12.2596 3.43904C12.6068 3.43904 14.3958 3.43904 14.3958 3.43904V0.0120058L11.4537 0C8.18772 0 7.44447 2.55599 7.44447 4.19168V6.47609H5.55566V10.0075H7.44447C7.44447 14.5394 7.44447 20 7.44447 20H11.4173C11.4173 20 11.4173 14.4856 11.4173 10.0075H14.0981L14.4446 6.47609Z\"><\/path><\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"twitter\" data-social-type=\"twitter\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"17\" height=\"18\" viewBox=\"0 0 17 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"> <g clip-path=\"url(#clip0_2187_1527)\"> <path d=\"M6.88269 10.3821L0.554058 18H2.05374L7.54889 11.3855L11.9379 18H17L10.363 7.99774L17 0.00924304H15.5002L9.69721 6.99436L5.06215 0.00924304H-5.51343e-07L6.88306 10.3821H6.88269ZM8.93683 7.90961L9.60929 8.90561L14.9598 16.8309H12.6563L8.33833 10.4349L7.66587 9.43894L2.05303 1.12518H4.35659L8.93683 7.90923V7.90961Z\" fill=\"currentColor\"><\/path> <\/g> <defs> <clipPath id=\"clip0_2187_1527\"> <rect width=\"17\" height=\"18\" fill=\"white\" transform=\"matrix(-1 0 0 -1 17 18)\"><\/rect> <\/clipPath> <\/defs> <\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"linkedin\" data-social-type=\"linkedin\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"17px\" height=\"16px\" viewBox=\"0 0 17 16\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Shape<\/title> <g id=\"Symbols\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"> <g id=\"Icons\/Social\" transform=\"translate(-74.000000, -2.000000)\" fill=\"#000000\" fill-rule=\"nonzero\"> <path d=\"M74.2155762,7.20409322 L77.8588786,7.20409322 L77.8588786,18 L74.2155762,18 L74.2155762,7.20409322 Z M76.0616143,2 C74.8146643,2 74,2.80609002 74,3.86411056 C74,4.90036967 74.7908238,5.72989508 76.0139333,5.72989508 L76.0371667,5.72989508 C77.3079571,5.72989508 78.0993476,4.90032981 78.0993476,3.86411056 C78.0755071,2.80609002 77.3079976,2 76.0616143,2 Z M86.8041976,6.95048874 C84.8702857,6.95048874 84.0038929,7.99790755 83.5205667,8.73245583 L83.5205667,7.20409322 L79.8761714,7.20409322 C79.924419,8.21687707 79.8761714,18 79.8761714,18 L83.5205667,18 L83.5205667,11.9708054 C83.5205667,11.6478911 83.5444071,11.3261725 83.6402952,11.0948476 C83.9041595,10.4502147 84.5037738,9.78266458 85.5095667,9.78266458 C86.8291714,9.78266458 87.3561714,10.773129 87.3561714,12.2237722 L87.3561714,18 L91,18 L91,11.8093881 C91,8.49339883 89.2027762,6.95048874 86.8041976,6.95048874 Z\" id=\"Shape\"><\/path> <\/g> <\/g> <\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"link\" data-social-type=\"copy\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"18\" height=\"19\" viewBox=\"0 0 18 19\" fill-rule=\"evenodd\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path transform=\"translate(6.640285, 0)\" d=\"M9.6365839,1.06427739 L9.6365839,1.06407143 C7.63313006,-0.581342526 4.71799441,-0.287025772 3.06469376,1.72767436 L1.68152847,3.42787366 C1.2637913,3.94153775 1.3305731,4.70585509 1.8305341,5.13486964 C2.33069565,5.56409016 3.0749216,5.4955055 3.49265877,4.98184141 L4.8760246,3.28143615 C5.71089731,2.25863908 7.1949372,2.1243532 8.19104884,2.98176443 C8.20769415,2.99597567 8.22413891,3.01059882 8.24038313,3.02522198 C9.18174573,3.92361924 9.26838157,5.42383144 8.43691815,6.43015171 L5.5610895,9.96627791 L5.53461744,9.99634806 C5.38079871,10.1792405 5.20090901,10.3370058 5.00076417,10.4640831 C4.04676718,11.0718709 2.80719278,10.901748 2.04211006,10.0579301 C1.59709864,9.56877523 0.850065046,9.54303024 0.374169553,10.0002613 C-0.100522665,10.4562566 -0.127195273,11.2205739 0.315008503,11.7099348 C1.3991598,12.9045024 2.99670869,13.4575049 4.56377459,13.1800768 C4.80503134,13.1364133 5.04287882,13.0742134 5.27470991,12.9934771 C6.09434113,12.7094584 6.82152068,12.1980598 7.37542854,11.5155086 L10.2440375,7.98947441 C11.0680808,6.96832503 11.4617524,5.65182909 11.3372134,4.33183184 C11.2235039,3.05137889 10.6100339,1.87267016 9.6365839,1.06427739\" fill=\"currentColor\"\/><path transform=\"translate(0, 5.762765)\" d=\"M7.78481199,8.39527139 L6.54864687,9.91484383 C5.73222439,10.9339336 4.27946967,11.1129128 3.25127068,10.3214088 C2.2300908,9.49612727 2.05361038,7.97696676 2.85719793,6.92821874 C2.87083505,6.91050619 2.88447217,6.89299959 2.89851039,6.87569896 L5.82387388,3.27984437 L5.84553284,3.25492322 C5.99915102,3.07203079 6.17924127,2.91447144 6.37938611,2.78739415 C7.23972815,2.23645131 8.34754387,2.31595185 9.12506044,2.98449782 C9.2157072,3.06235067 9.30073868,3.14700021 9.37915214,3.23782854 C9.60657122,3.50207514 9.93486491,3.6513961 10.2784001,3.64665902 C10.6175233,3.64171598 10.9377951,3.48498047 11.155588,3.21764447 L11.1696262,3.20034383 C11.5426416,2.74620216 11.5342187,2.07930388 11.1497722,1.63546021 C9.42768425,-0.367088286 6.45118155,-0.55698335 4.50107292,1.21159465 C4.32298813,1.37306725 4.15713665,1.54813319 4.00472174,1.73555674 L1.08738009,5.32173121 C-0.548874157,7.35084854 -0.312430505,10.3492133 1.62043117,12.0813364 C2.56821124,12.921447 3.80678291,13.3317192 5.05377751,13.2188532 C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" fill=\"currentColor\"\/><\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">T4 vs. T4A Slip: Who gets what and how to produce them<\/h1><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2026-07-27T00:12:56-04:00\">Jul 27, 2026<\/time>\n<\/p>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\"><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-1024x576.webp\" alt=\"A person in a red blazer reviews a document at a white desk, holding a pen. Papers are spread out, suggesting a professional or focused setting.\" class=\"wp-image-17404\" style=\"object-fit:cover;width:864px;height:561px\" srcset=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-1024x576.webp 1024w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-300x169.webp 300w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-768x432.webp 768w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-1536x864.webp 1536w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34-440x248.webp 440w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/06\/55aff11f2eb237796c3c40db2d220a34.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-group sticky-side-panel is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-11 wp-block-group-is-layout-flex wp-container-2 is-position-sticky\">\n<p class=\"has-lg-font-size\" style=\"border-bottom-color:var(--wp--preset--color--neutral-200);border-bottom-width:0.1rem;padding-top:var(--wp--preset--spacing--4);padding-bottom:var(--wp--preset--spacing--4)\"><strong>Contents<\/strong><\/p>\n\n\n\n<div class=\"content-single-table-content\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"has-paragraph-2-m-font-size\">If you&#8217;ve ever stared at a list of workers and wondered which slip goes to whom, you&#8217;re not alone. The T4 vs. T4A slip question trips up a lot of Canadian businesses, especially as teams grow to include a mix of full-time employees and independent contractors.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Get it wrong and you&#8217;re looking at reporting errors, CRA follow-ups and potentially costly back-dated CPP and EI assessments. Get it right and tax season becomes a whole lot smoother for everyone.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Here&#8217;s what you need to know.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>In this post, you&#8217;ll learn:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark\">\n<li class=\"has-paragraph-2-m-font-size\">The core difference between a T4 and T4A slip<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5);padding-bottom:var(--wp--preset--spacing--1-5)\">Who receives each slip and what gets reported on them<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">When to issue each one and common mistakes to avoid<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5)\">How to produce both slips without losing your mind<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The core difference: employment income vs. other income<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The <a href=\"https:\/\/employmenthero.com\/en-ca\/resources\/t4-guide-for-employers\/\">T4 and T4A slips are both CRA information slips<\/a>, but they serve different purposes and apply to very different working relationships.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>T4 (Statement of Remuneration Paid)<\/strong> is the slip you issue to employees. It reports employment income and the deductions you&#8217;ve withheld on their behalf\u2014CPP contributions, EI premiums and income tax.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>T4A (Statement of Pension, Retirement, Annuity and Other Income)<\/strong> covers a much wider range of payments. For most growing businesses, the relevant use is reporting fees paid to self-employed contractors, freelancers and other non-employees.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The distinction matters because employees and contractors are treated completely differently from a tax perspective. Employees have deductions taken at source. Contractors manage their own taxes and are simply reported to the CRA through the T4A.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who gets a T4 slip?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Anyone you pay as an employee gets a T4. That means people who work under a contract of service\u2014where you direct how and when the work gets done, provide the tools and pay CPP and EI.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">A T4 captures:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark\">\n<li class=\"has-paragraph-2-m-font-size\">Regular wages, salary and overtime pay<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5);padding-bottom:var(--wp--preset--spacing--1-5)\">Commissions paid to employees<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Bonuses, vacation pay and tips\/gratuities<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5);padding-bottom:var(--wp--preset--spacing--1-5)\">Taxable benefits (such as company car allowances or group life insurance)<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Deductions withheld at source: CPP\/CPP2 contributions, EI premiums and income tax<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Rule of thumb: If you withhold <a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/calculating-payroll-deductions-in-canada\/\">payroll deductions<\/a> from someone&#8217;s pay, they must receive a T4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who gets a T4A slip?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The T4A is issued to anyone who received certain types of non-employment income from your business. For most employers in the context of contractor management, the most relevant uses are:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark\">\n<li class=\"has-paragraph-2-m-font-size\"><strong>Box 020\u2014Self-employed commissions:<\/strong> Commissions paid to an independent sales agent or broker<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5)\"><strong>Box 048\u2014Fees for services:<\/strong> Fees paid to contractors, consultants and freelancers for work performed<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Other T4A uses include pension and annuity payments, research grants, RESP payments and various other income types, but for the purposes of this post, we&#8217;re focused on what matters most for businesses working with contractors.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">When must you issue a T4A slip?<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Under the CRA&#8217;s administrative policy, you generally need to issue a T4A to a contractor if:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark has-paragraph-2-m-font-size\">\n<li class=\"has-paragraph-2-m-font-size\">Total payments for services exceed $500 in the calendar year (before taxes)<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5)\">You deducted income tax from any payment<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">If a contractor is a construction subcontractor, different rules apply and a T5018 slip is used instead.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T4 vs. T4A slips: a quick comparison<\/h2>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-1\">\n<thead>\n<tr>\n<th>&nbsp;<\/th>\n<th>\n<p><strong>T4 Slip<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>T4A Slip<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><strong>Who receives it<\/strong><\/p>\n<\/td>\n<td>\n<p>Employees<\/p>\n<\/td>\n<td>\n<p>Contractors, freelancers and others<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Relationship type<\/strong><\/p>\n<\/td>\n<td>\n<p>Contract of service (employment)<\/p>\n<\/td>\n<td>\n<p>Contract for services (business to business)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Payroll deductions<\/strong><\/p>\n<\/td>\n<td>\n<p>CPP\/CPP 2, EI and income tax reported<\/p>\n<\/td>\n<td>\n<p>None (contractor manages their own)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Key boxes<\/strong><\/p>\n<\/td>\n<td>\n<p>Box 14 (employment income), Box 16\/16 A (CPP), Box 18 (EI), Box 22 (income tax)<\/p>\n<\/td>\n<td>\n<p>Box 048 (fees for services), Box 020 (self-employed commissions)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Deadline<\/strong><\/p>\n<\/td>\n<td>\n<p>Last day of February<\/p>\n<\/td>\n<td>\n<p>Last day of February<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Filed with<\/strong><\/p>\n<\/td>\n<td>\n<p>T4 Summary<\/p>\n<\/td>\n<td>\n<p>T4A Summary<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Include GST\/HST?<\/strong><\/p>\n<\/td>\n<td>\n<p>N\/A<\/p>\n<\/td>\n<td>\n<p>No\u2014report fees exclusive of GST\/HST<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<style>\n\/* =============================================================\n * 91±¬ΑΟ \u2014 EH Table Styles\n * Generated by EH Table CSS Styler\n * Design tokens: 91±¬ΑΟ Design System v1 (April 2026)\n * Paste this once per page \u2014 shared by all .eh-table instances\n * =============================================================\n *\n * Usage:\n *   Wrap your <table> with: <div class=\"eh-table-wrapper\">\n *   Add class=\"eh-table\" and a unique id to each <table>\n * ============================================================= *\/\n\n\/* \u2500\u2500 Responsive wrapper \u2500\u2500 *\/\n.eh-table-wrapper {\n  width: 100%;\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch;\n  border-radius: 8px;\n  border: 1px solid #E4E4E7;\n  background-color: #FFFFFF;\n}\n\n\/* \u2500\u2500 Base table \u2500\u2500 *\/\n.eh-table {\n  width: 100%;\n  border-collapse: collapse;\n  font-family: 'DM Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;\n  font-size: clamp(0.875rem, 0.7321rem + 0.2976vw, 1rem);\n  color: #3F3F46;\n  background-color: #FFFFFF;\n  line-height: 1.5;\n}\n\n\/* \u2500\u2500 Header \u2500\u2500 *\/\n.eh-table thead th {\n  background-color: #7622D7;\n  color: #FFFFFF;\n  font-weight: 600;\n  text-align: left;\n  padding: 0.625rem 0.75rem;\n  white-space: normal;\n  overflow-wrap: break-word;\n  letter-spacing: -0.01em;\n  border: 1px solid rgba(255,255,255,0.15);\n  vertical-align: middle;\n}\n\n.eh-table thead th:first-child { border-top-left-radius:  7px; }\n.eh-table thead th:last-child  { border-top-right-radius: 7px; }\n\n\/* \u2500\u2500 Body cells \u2500\u2500 *\/\n.eh-table tbody td {\n  padding: 0.5rem 0.75rem;\n  color: #3F3F46;\n  vertical-align: top;\n  overflow-wrap: break-word;\n  border: 1px solid #E4E4E7;\n}\n\n\/* Remove bottom border from last row *\/\n.eh-table tbody tr:last-child > td {\n  border-bottom: none;\n}\n\n\/* Alternating row colour *\/\n.eh-table tbody tr:nth-child(even) > td {\n  background-color: #F4F4F5;\n}\n\n\/* Row hover *\/\n.eh-table tbody tr:hover > td {\n  background-color: #F9F5FF !important;\n  transition: background-color 0.12s;\n}\n\n\n\/* \u2500\u2500 Footer \u2500\u2500 *\/\n.eh-table tfoot td {\n  padding: 0.5rem 0.75rem;\n  font-weight: 600;\n  color: #121214;\n  border-top: 2px solid #E4E4E7;\n  background-color: #F4F4F5;\n}\n\n\/* \u2500\u2500 Responsive breakpoints \u2500\u2500 *\/\n@media (max-width: 560px) {\n  .eh-table-wrapper { border-radius: 6px; }\n  .eh-table thead th { font-size: 0.8125rem; }\n  .eh-table tbody td { font-size: 0.875rem; }\n}\n<\/style>\n\n\n\n<h2 class=\"wp-block-heading\">Common mistakes businesses make<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Misclassifying workers and issuing the wrong slip<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Issuing a T4A to a worker whom the CRA deems an employee does not protect you from liability. If the CRA reclassifies a contractor as an employee during an audit, you may be held liable for both the employer and employee portions of un-remitted CPP and EI, plus any interest and penalties incurred.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Including GST\/HST in the reported amount<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Both Box 048 and Box 020 on the T4A should show the fee or commission exclusive of GST\/HST. If a contractor charged you $5,000 plus $650 GST\/HST, you report $5,000 on the T4A\u2014not $5,650.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Missing the $500 threshold<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Smaller payments added up across multiple invoices over twelve months frequently get overlooked. If a contractor&#8217;s cumulative payments pass $500 in a calendar year, a T4A is required.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Missing the filing deadline<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">T4 and T4A slips must be distributed to recipients and filed with the CRA by the last day of February following the tax year. Late filings trigger automatic CRA penalties based on the number of slips filed late.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Confusing Box 048 with Box 028<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Some businesses mistakenly report service fees under Box 028 (Other income). The CRA specifically designates Box 048 for service fees. While the CRA currently waives financial penalties for Box 048 errors if you make a reasonable effort, using Box 048 consistently ensures clean, audit-ready records.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to produce a T4 slip: a high-level overview<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 1: Confirm employment status<br><br><\/strong>Before you start, make sure every person you&#8217;re producing a T4 for is genuinely an employee under the CRA&#8217;s guidelines (a contract of service).<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 2: Gather payroll data for the year<br><br><\/strong>Pull together total employment income paid, taxable benefits provided, and all statutory source deductions withheld (CPP\/CPP2, EI, and income tax).<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 3: Complete the slip<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Enter the employee&#8217;s Social Insurance Number (SIN), legal name and address, your CRA payroll account number, and the relevant box amounts:<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 14: Employment income<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 16 &amp; 16A: CPP and CPP2 contributions deducted<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 18: EI premiums deducted<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 22: Income tax deducted<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 45: Employer-offered dental benefits code (mandatory for CRA reporting)<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 4: Distribute to employees<br><br><\/strong>Provide each employee with their copy by the last day of February following the calendar tax year.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 5: File with the CRA along with your T4 Summary<br><br><\/strong>Submit all T4 slips and your T4 Summary to the CRA by the last day of February. Note: If you are filing 6 or more slips, the CRA mandates electronic submission (via CRA Web Forms or Internet File Transfer) to avoid late\/paper filing penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to produce a T4A slip: a high-level overview<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 1: Identify who needs one<\/strong><strong><br><\/strong><strong><br><\/strong>Review all contractor payments for the calendar year. Flag any individual or sole proprietor you paid more than $500 in fees or commissions.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 2: Collect the right information upfront<br><br><\/strong>Gather each contractor&#8217;s Social Insurance Number (SIN) for individuals\/sole proprietors, or their Business Number (BN \/ GST\/HST registration number) for incorporated businesses and partnerships.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Hero tip: Collecting a completed vendor onboarding form and direct deposit profile before making the first payout prevents administrative delays during year-end tax reporting.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 3: Calculate the reportable amount<br><br><\/strong>Calculate total fees paid to each contractor during the calendar year, strictly excluding sales taxes (GST\/HST).<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 4: Complete the slip<br><br><\/strong>Enter the contractor&#8217;s name, address, SIN or Business Number, your payroll account number, and the relevant payment amounts.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Example:&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Box 048: Fees for services (independent contractors, freelancers, consultants)<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 5: Distribute to contractors<br><br><\/strong>Deliver a copy to each contractor by the last day of February.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Step 6: File with the CRA along with your T4A Summary<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Submit all T4A slips and your T4A Summary to the CRA by the last day of February (electronically if filing 6 or more total slips).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Recordkeeping and filing readiness<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Strong records make slip season far less painful. The CRA requires businesses to maintain books and records for at least six years from the end of the relevant tax year.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">What to keep on file:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark\">\n<li class=\"has-paragraph-2-m-font-size\">A copy of every issued T4 and T4A slip (and associated Summary forms)<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5);padding-bottom:var(--wp--preset--spacing--1-5)\">Supporting payroll registers, pay stubs, and tax remittance reports<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Detailed contractor invoices showing fee breakdowns separate from sales taxes<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\" style=\"padding-top:var(--wp--preset--spacing--1-5);padding-bottom:var(--wp--preset--spacing--1-5)\">Proof of payment (bank statements, electronic funds transfer confirmations)<\/li>\n\n\n\n<li class=\"has-paragraph-2-m-font-size\">Signed contractor agreements, and worker status documentation<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Hero tip:<\/strong> Track contractor payments continuously through the year rather than scrambling at year-end. If you track payments in real time, you won&#8217;t need to chase down a contractor&#8217;s SIN or invoice records in late February.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Make payroll and contractor admin less of a headache<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">T4s go to employees (including CPP, EI, and income tax withholdings). T4As go to independent contractors paid over $500 for services (excluding sales taxes). Both are due to recipients and the CRA by the last day of February.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The key to seamless year-end reporting isn&#8217;t just knowing which slip to issue\u2014it&#8217;s maintaining real-time compliance records and collecting worker details upfront. Build that automation into your operations now, and tax season becomes a routine task rather than a year-end scramble.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Ready to take the manual effort out of contractor payments for good?&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">91±¬ΑΟ automatically tracks worker compliance, manages contractor payouts and keeps your business audit-ready and T4A-compliant all year long.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-nowrap is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/employmenthero.com\/en-ca\/request-demo\/\">Learn more<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-style-default has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"https:\/\/employmenthero.com\/en-ca\/resources\/businesses\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-19562 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorised tag-ctrlwork resource-type-newsletter\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-8\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1438\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-scaled.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Your Next Customer Might Be a Chatbot\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-scaled.webp 2560w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-300x169.webp 300w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-1024x575.webp 1024w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-768x432.webp 768w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-1536x863.webp 1536w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-2048x1151.webp 2048w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/04\/colleagues-discussing-ai-impact-office-canada-440x247.webp 440w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2025\/11\/eye-logo.png\"><a href=\"https:\/\/employmenthero.com\/en-ca\/resources\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-8\/\" target=\"_self\" >Your Next Customer Might Be a Chatbot<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">AI is now steering where people shop, with purchases from AI searches up nearly 13x in a year. Here&#8217;s why&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-8\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Your Next Customer Might Be a Chatbot<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-8\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-19353 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorised tag-ctrlwork resource-type-newsletter\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-7\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1396\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-scaled.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"What Happens When a Job Breaks Its People\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-scaled.webp 2560w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-300x164.webp 300w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-1024x559.webp 1024w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-768x419.webp 768w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-1536x838.webp 1536w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-2048x1117.webp 2048w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/07\/vancouver-father-working-at-dining-table-440x240.webp 440w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2025\/11\/eye-logo.png\"><a href=\"https:\/\/employmenthero.com\/en-ca\/resources\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-7\/\" target=\"_self\" >What Happens When a Job Breaks Its People<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-4\"><p class=\"wp-block-post-excerpt__excerpt\">Emergency room doctors are leaving the specialty in droves. We explore why burnout isn&#8217;t just a wellbeing issue \u2014 it&#8217;s&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-7\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: What Happens When a Job Breaks Its People<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-7\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-19263 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorised tag-ctrlwork resource-type-newsletter\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-6\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"880\" height=\"936\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/02\/Careers-Header-JR.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"What Happens When AI Bends the Rules?\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/02\/Careers-Header-JR.webp 880w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/02\/Careers-Header-JR-282x300.webp 282w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/02\/Careers-Header-JR-768x817.webp 768w, https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2026\/02\/Careers-Header-JR-367x390.webp 367w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/en-ca\/wp-content\/uploads\/sites\/6\/2025\/11\/eye-logo.png\"><a href=\"https:\/\/employmenthero.com\/en-ca\/resources\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-6\/\" target=\"_self\" >What Happens When AI Bends the Rules?<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-6\"><p class=\"wp-block-post-excerpt__excerpt\">An AI model reportedly tested its own limits during a safety check. Here&#8217;s what it signals about trust, transparency and&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-6\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: What Happens When AI Bends the Rules?<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/en-ca\/blog\/ctrl-work-issue-6\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Confused about T4 vs. T4A slips? Learn who gets which slip (employees vs. contractors), common CRA mistakes to avoid, and how to file stress-free.<\/p>\n","protected":false},"author":694,"featured_media":17404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_visual_mode":"business","_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"6 min read","display_reading_time":false,"download_content_type":"","download_file":"","download_url":"","download_cta_label":"","homepage_thumbnail":0,"footnotes":""},"categories":[1],"tags":[],"resource-type":[30],"topic":[],"learn_topic":[],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"content_type":[],"post_features":[],"class_list":["post-17399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","resource-type-blog"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/posts\/17399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/users\/694"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/comments?post=17399"}],"version-history":[{"count":2,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/posts\/17399\/revisions"}],"predecessor-version":[{"id":19093,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/posts\/17399\/revisions\/19093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/media\/17404"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/media?parent=17399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/categories?post=17399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/tags?post=17399"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/resource-type?post=17399"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/topic?post=17399"},{"taxonomy":"learn_topic","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/learn_topic?post=17399"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/industry?post=17399"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/audience?post=17399"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/business-size?post=17399"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/product-tag?post=17399"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/funnel-stage?post=17399"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/region?post=17399"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/pain-point?post=17399"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/persona?post=17399"},{"taxonomy":"content_type","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/content_type?post=17399"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/en-ca\/wp-json\/wp\/v2\/post_features?post=17399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}