On January 28th, the Canada Revenue Agency (CRA) hosted a webinar for trucking industry participants and CTA members to learn about the upcoming reporting fees for service and T4A requirements.
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. Following the webinar, the CRA has now prepared a comprehensive Q&A document containing the most commonly-asked questions received during the RFS webinar on January 28th.
See links below for more information:
RFS_Webinar_QsAs_En_Feb_18_2026
Download
RFS_Webinar_QsAs_FR_Feb_18_2026
Download
You can also view the recording of the January 28, 2026, webinar on the CRA’s website:
Reporting fees for service transactions in the trucking industry – Canada.ca
Déclaration des honoraires pour les opérations de service dans l’industrie du camionnage – Canada.ca