Reporting Fees for Service Consultation

The Canada Revenue Agency (CRA) is looking to better understand businesses’ and organizations’ awareness of, and readiness to comply with, the reporting fees for service (RFS) requirement. 

What is the reporting fees for service requirement?  

Reporting fees for service (RFS) is the legislated requirement for businesses and organizations to report to the Canada Revenue Agency (CRA) fees paid to other businesses for services provided on the prescribed slip, usually the T4A. This includes payments of fees for services between businesses and is required if the total payments to the service provider are more than $500 in a calendar year. 

Who is affected by the reporting fees for service requirement? 

  • Businesses: Sole proprietorships, partnerships, corporations, co-operatives, and trusts 

  • Other types of organizations: These include, but are not limited to charities, non-profits, municipal, provincial, and territorial governments, federal government departments and agencies, and other public bodies performing a function of government in Canada. 

For more information, see Reporting fees for service web page.

Note: The CRA is currently not assessing penalties for not reporting fees for service in box 048 on the T4A slip due to a moratorium on these penalties that was introduced in 2011. However, the CRA expects that businesses will comply with their tax obligations. 

Why is the CRA seeking feedback on reporting fees for service? 

Your feedback will help the CRA to: 

  • identify ways to simplify reporting requirements and streamline processes to minimize the potential reporting burden; 
  • develop an education campaign that will provide organizations with clear and helpful information about how to meet their reporting requirements. 

How to participate 

This online questionnaire will be open from May 22, 2024 to  July 22, 2024 and will take about 10 minutes to complete. You can save and continue the questionnaire later by clicking the “Save and continue later” button at the bottom of the screen. Please do not include any personal information in the open text responses that could identify you or your business or organization. 

Who can participate 

Individuals responsible for managing the accounts of their business or organization, such as those working in accounts payable, accounts receivable or payroll.     

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