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CRA Resources
Created by: Tanya Hilts
Modified on: Nov 11, 2025
Employee or Self-employed
If you are wondering if someone is an employee or self-employed first review this resource:
Donation receipt for a gift of service
A receipt cannot be issued for a service.
However, you can pay for a service, and then the other party may donate the money back, on their own cheque, not just endorsing the back of your cheque.
Please ensure the payment being made for the service is reasonable and not inflated.
Please see this link: CRA Gifts of Service
T4A Slip
If you have received payments from an organization, you may receive a T4A slip from them.
The CRA currently dictates that a T4A must be issued to any entity that provides a service (i.e., not goods) and is paid over $500 in a year.
It does not matter if the entity providing the service is an individual or a corporation. It does not matter if the entity was invoiced for the services or not. It does not matter if the entity charged or did not charge GST on the invoice. Any service over $500 requires a T4A slip.
CRA refers to guide RC4157.
Making Payments to CRA
You can pay your Individual, Corporate, Goods and Services/Harmonized Sales Tax and Payroll Taxes easily through CRA's website.
Option # 1 - My Payment is a secure, electronic Canada Revenue Agency (CRA) service that lets you make payments directly to the CRA using your bank access card (Interact Debit, Visa Debit, or Debit Mastercard). Use the link below to pay via option # 1
https://www.canada.ca/en/revenue-agency/services/e-services/payment-save-time-pay-online.html
Option # 2 - Pay by credit or debit card, PayPal, or Interac e-transfer. You can use a third-party service provider that offers payment by credit card, debit card, PayPal, or Interac e-Transfer. The third-party service provider will send your individual or business payment and remittance details online to the Canada Revenue Agency (CRA) for you. Third-party service providers charge a fee for their services. PaySimply accepts debit cards, and credit cards including Visa, Mastercard, Amex, Union Pay, PayPal, and Interac e-Transfer. use the link below for option # 2.
Avoiding Late Fees
You are responsible for making sure the CRA receives your payment by the payment due date. If you are using a third-party service provider, you must clearly understand the terms and conditions of the services you are using.
Please ensure that you set up your payment well in advance of your payment’s due date, as payment delivery is not immediate, and is determined by the third-party service provider that is used.
CRA Contact Information
Further information on electing to stop paying CPP for those 65+:
Online access via: My Account
CRA My Account for Individuals - Online Access:
CRA My Account for Businesses - Online Access:
CRA Phone numbers:
https://www.canada.ca/en/revenue-agency/corporate/contact-information/telephone-numbers.html
CRA Wait times: Find out how long the expected wait time is prior to calling.
1. Click on the link above
2. Scroll down to Step 2 and select the hyperlink for the department you need to call. This will expand to give you the telephone number and wait times.
Note: There is a third-party site that is not affiliated with the government that is tracking wait times you can use. I have found it to be quite accurate. https://crawaittimes.com/
CPP - Stopping CPP
Further information on electing to stop paying CPP for those 65+:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/cpp/you-stop-contributing-cpp.html
After you have filed your form and it has been approved, please provide a copy of the authorization to our offices through the secure portal on our website.