Effective for the 2025 tax year, the CRA has lifted the long-standing moratorium on penalties for failing to report fees for services paid to Canadian-controlled private corporations (CCPCs) in the trucking industry on T4A slips (box 048). This means that trucking businesses that make payments of more than $500 in a calendar year to CCPCs for services must now report those payments to the CRA or face potential penalties beginning with filings due in early 2026.  

Under the updated requirements: 

• Businesses with more than50% of their income from trucking activitiesare considered to beoperatingin the trucking industry for the purposes of this rule. 
• Fees for services that exceed$500 annuallypaid to a CCPC must be reported inbox 048 of the T4A slipand filed with the CRA byFebruary 28, 2026(with an effective extension toMarch 2, 2026, because February 28 falls on a weekend). 
• Trucking employers must provide completed T4A slips to recipients andsubmitboth the slips and T4A summary to the CRA by the same deadline. 

These changes are part of the CRA’s effort to address tax non-compliance in the trucking sector, improve transparency, and ensure that all companies compete fairly and that workers receive the benefits and protections they are entitled to.  

Susan Ewart, Executive Director, Saskatchewan Trucking Association, states: “The Saskatchewan Trucking Association supports measures that strengthen fairness and compliance across our industry. These updated reporting requirements for T4A slips reflect longstanding concerns about driver classification and equitable tax practices. While we recognize the challenges many carriers face in keeping up with regulatory requirements, it is critical that all businesses operate on a level playing field and that workers receive their rightful benefits.” 

The STA encourages all trucking operators and carriers to review their payroll and contractor reporting processes immediately to ensure compliance with the new T4A requirements. Businesses should consult with their tax professionals or the CRA for guidance on how to correctly prepare and file T4A slips for fees for services. 

For further information and resources on compliance, visit the CRA’s site on reporting obligations for the trucking industry. 

About the Saskatchewan Trucking Association:

The Saskatchewan Trucking Association is the voice of the trucking industry in Saskatchewan, advocating on behalf of carriers and supporting safe, efficient, and competitive transportation in Canada’s supply chains.

Media Contact:

Saskatchewan Trucking Association 
306.994.8730 
info@sasktrucking.com