Friday DigitalBuy $19
Friday Digital / Guides / Expenses & T2125
Expenses & T2125

T4A box 048: how do you report fees for services?

2026 figuresSources: canada.ca

  • 048fees for services: self-employment income, reported through Form T2125 on lines 13499 to 14300
  • $0CPP, EI and income tax taken off fees for services paid to most Canadian residents
  • $500a payer issues the slip when its payments to you for the year are more than this, or it deducted tax
Short answer

It’s business income, not a wage

Box 048 is what a client paid you for your services during the calendar year, without GST/HST. It belongs inside the income on your Form T2125, which feeds the self-employment lines of your return. Nothing was withheld, so the tax and CPP on it are yours to pay.

A T4A with an amount in box 048 means a client reported what it paid you for your services. It’s not a paycheque and it’s not a separate kind of income. It’s part of your business or professional income, the same money you already have on your invoices.

What trips people up is that the slip rarely matches their own numbers. Here’s what box 048 means, where it goes, and why it’s often lower than what you earned.

T4AStatement of Pension, Retirement, Annuity, and Other Income2026 · sample, made-up numbers
016Pension or superannuation
020Self-employed commissions
022Income tax deducted
048Fees for services9,000.00
Agency A’s slip in the worked example below. Box 048 is the only box filled in, and it doesn’t include HST.

What box 048 means

A client issues a T4A for fees when its payments to you for the year are more than $500, or when it deducted tax. For most Canadian residents it doesn’t take off CPP, EI or income tax, so the full fee lands in your account and the tax on it is still to come.

The CRA uses these slips to check the income and expenses businesses report. So every slip in your name should be covered by the income on your return.

  • No GST/HSTPayers are told not to include GST/HST or PST in box 048, even if you charged it.
  • Paid, not billedThe slip covers fees the client actually paid you in the calendar year.
  • End of FebMost T4A slips are sent to you by the end of February.

Where it goes on your return

The CRA’s instruction for box 048 is to report it on the applicable self-employment line, 13499 to 14300. Those lines come from Form T2125, where you report all your business or professional income and expenses, not slip by slip.

In Part 3 of the T2125, you enter your total sales or fees including the GST/HST you collected (3A for business income, 3H for professional fees), then take the GST/HST back out. Gross income ends up on line 8299 and your net income on line 9946.

  1. T4A box 048FeesWhat one client paid you, before GST/HST
  2. T2125 Part 33A / 3HAll your sales or fees, with GST/HST, then taken back out
  3. T21258299Gross income → line 13499 (business) or 13699 (professional)
  4. T21259946Net income → line 13500 or 13700

Other boxes on a T4A go elsewhere. These are the three a self-employed person usually sees:

T4A boxWhat it isWhere it goes
048 Fees for servicesFees a client paid you for servicesSelf-employment lines 13499 to 14300, through Form T2125
020 Self-employed commissionsCommissions you earned as a self-employed agentGross on line 13899, net on line 13900
022 Income tax deductedTax the payer withheld, if anyLine 43700, with tax from your other slips

Filling in the rest of the form? Here’s how to fill out Form T2125, line by line, with a worked example.

Why your T4A won’t match your own total

Three rules make box 048 differ from what you report, and none of them means something’s wrong.

  • It leaves out GST/HSTBox 048 excludes GST/HST and PST. Your T2125 starts with sales including GST/HST at 3A and then removes it at 3B, so compare the slip with your fees before tax.
  • It counts payments, you count earningsThe slip shows what was actually paid in the calendar year. Most self-employed people must use the accrual method: report income in the year you earn it, no matter when you receive it.
  • Not every client sends oneUnder the CRA’s policy, a client that paid you $500 or less in the year doesn’t have to issue a slip. That income still goes on your return.

Worked example, hypothetical. You’re a freelance designer in Ontario, registered for GST/HST, with a December 31 year-end. In 2026 you billed three clients $16,400 in fees, plus 13% HST.

Your 2026 fees, before HSTwhat you earned
Agency Apaid $9,000 in 2026; your $1,000 December invoice was paid in January 2027
$10,000
Company Bpaid everything in 2026
$6,000
Studio Cpaid $400 in total, so no slip
$400
Fees earned in 2026
$16,400
Your 2026 T4A slipsbox 048
Agency A
$9,000
Company B
$6,000
Studio C
No slip
Total on slips
$15,000
$1,400 less than you earned: $1,000 billed in December but paid in January, and $400 from a client under the $500 line.
Your T2125 Part 3 (hypothetical)2026, Ontario
3A Gross fees, including HST$16,400 + 13% HST
$18,532
3B HST included in 3A
−$2,132
8299 Gross incomealso on line 13499
$16,400
Your slips add up to $15,000, but you report the $16,400 you earned. The slips are a cross-check, not the number you copy.

No T4A, or the slip looks wrong?

You report your income whether or not a slip arrives. The CRA can only show you a slip in My Account after the issuer has sent it to them.

  1. Ask the client first. If a slip is missing or an amount looks wrong, the issuer is the one who can send a copy or fix it.
  2. Check My Account. If the client filed the slip with the CRA, you may be able to see it there.
  3. Use your own records if it’s still missing. Work out the income from your invoices and statements. If you file on paper, include a note with the issuer’s name and address, the type of income and what you’re doing to get the slip.

Nothing was withheld, so plan for it. With no CPP or income tax taken off, you pay both on your return. On self-employment income that includes both halves of CPP; here’s how CPP works when you’re self-employed.

Tracking it

Check every T4A against your own invoices

The tracker's Summary tab filled with sample numbers for January to March: income, GST/HST collected, deductible expenses, ITCs, net income and net GST/HST
Summary tab, sample data
  • Every invoice with its GST/HST split out
  • Monthly income and profit
  • Expenses sorted by T2125 line
  • GST/HST collected and paid

$19 CAD one-time price, instant download

Get the tracker: $19 CAD What's inside

The Canada Self-Employed Income, Expense & GST/HST Tracker is a spreadsheet for Excel and Google Sheets. It doesn’t read or file your slips; it keeps the totals you compare them with.

FAQ

Do I need to report a T4A as income?

Yes. Box 048 fees for services are self-employment income. Report them through Form T2125, on the self-employment lines 13499 to 14300 of your return.

Is T4A box 048 employment income?

No. Box 048 is for fees paid to someone who isn't the payer's employee. It goes on the self-employment lines through Form T2125, and for most Canadian residents nothing is withheld for CPP, EI or income tax.

Does box 048 include GST/HST?

No. Payers are told not to include GST/HST or PST in box 048. Your T2125 starts with sales including GST/HST at 3A and removes it at 3B, so compare the slip with your fees before tax.

What if I didn't get a T4A from a client?

You still report the income. Ask the client for the slip, check My Account, or work out the amount from your invoices and statements.

Why is my T4A lower than what I invoiced?

Usually because the slip leaves out GST/HST, only counts what the client actually paid in the calendar year, or a client paid you $500 or less. Report the fees you earned, not the slip total.

What's the difference between box 020 and box 048?

Box 020 is self-employed commissions: gross on line 13899 and net on line 13900. Box 048 is fees for services, reported on the applicable self-employment line through Form T2125.

Sources

Not tax advice. General information summarized from canada.ca, using the 2025 guide and current CRA slip pages. The worked example is hypothetical. Your own return depends on your business, so check Guide T4002 and consult a qualified accountant or the CRA for your situation.
Keep reading
Expenses & T2125CRA T2125 expense categories: line-by-line guideExpenses & T2125How do you fill out Form T2125, line by line?Expenses & T2125Home office expenses for the self-employed (T2125 line 9945)