The Canada Revenue Agency (CRA) has started to release updated guidance on compliance requirements affecting the trucking industry, including changes to the reporting of fees paid for services under the Reporting Fees for Service (RFS) rules. These updates reflect the CRA’s renewed focus on ensuring fair and consistent tax compliance in the trucking sector.
Under the RFS rules, businesses are required to report payments for services made to other businesses when those payments exceed $500 in a calendar year, generally using box 048 “Fees for Services” on the T4A slip. The CRA has now lifted the long-standing moratorium on penalties for failing to complete these reporting obligations in the trucking industry beginning with the 2025 tax year. This means that trucking companies will be subject to penalties if they do not report applicable payments as required by law.
A business is considered part of the trucking industry for these purposes if more than 50% of its primary source of income comes from trucking activities. Carriers should ensure their reporting practices are in line with the updated expectations to avoid potential penalties, support fair competition, and ensure compliance with federal tax obligations.
These changes build on broader efforts announced in Budget 2025 to strengthen enforcement and compliance programs within the trucking sector, including additional funding for CRA initiatives related to personal services business arrangements and enforcement of reporting requirements.
T4As are a legislative requirement for the 2025 tax year. The deadline is Monday, March 2, 2026.
For more details, members are encouraged to review the CRA’s materials here.
In response to common questions posed to the Alliance from members, CRA has begun to provide answers to industry FAQs. Click here:
CTA-Responses to Questions from the Trucking IndustryDownload
There will be more information coming in the new year as this process continues, including expanded resources and CTA will arrange information sessions for carrier members to help them understand and meet these obligations in January.