2 June 2008 External T.I. 2007-0262511E5 F - Obligation de produire un feuillet T4A -- summary under Subsection 200(1)

Regarding its policies as to the requirement to issue T4As for fees paid in excess of $500, CRA stated that it “will not insist on the issuance of a T4A in the situations listed on page 4 of Guide RC4157 … or where “services are rendered to an individual, in a personal capacity, by a professional or any other person engaged in a trade, or where the services are rendered for the repair or maintenance of an individual's principal residence.”