CRA Is Now Fining
Trucking Companies
The T4A trucking moratorium ended December 2025. For the 2025 tax year and beyond, every trucking company paying subcontractors must file T4A slips — or face penalties up to $7,500 per return. While you are getting your books in order, is your truck compliant too?
What CRA Says
Moratorium LIFTED
CRA enforcing T4A for 2025 tax year onward. No more grace period.
$100/Slip Penalty
Plus $25/day (up to $2,500/return) for late filing.
Maximum $7,500
Per information return. Penalties add up fast.
Box 048 Required
Fees over $500 to CCPCs must be reported on T4A Box 048.
Trucking Industry
Defined as: more than 50% of gross revenue from trucking.
$77M Enforcement
New CRA enforcement funding allocated. More auditors.
Filing Deadline
Last day of February following the tax year. For 2025 tax year: February 28, 2026.
What They Don't Tell You
I am a small owner-operator — does this affect me?
Decision tree: Do you pay ANY subcontractors or independent drivers? If yes → do those payments exceed $500 in a calendar year? If yes → is your company a CCPC (Canadian-Controlled Private Corporation)? If yes → you must file T4A slips for each subcontractor showing the total fees paid. If you ONLY drive your own truck and have no subcontractors, T4A filing does not apply to you — but your vehicle compliance obligations still do.
I missed the February deadline — what now?
File immediately. Penalties are calculated per day: $25/day for each unfiled return, up to $2,500. Plus $100 per slip. The longer you wait, the worse it gets. CRA has specifically flagged trucking companies for audit with the $77M enforcement budget. Filing late is better than not filing.
What counts as a trucking fee for T4A purposes?
Any payment to a subcontractor for driving services, freight hauling, dispatch, or fleet services. This includes owner-operators you hire per load, drivers on contract (not employees), and any individual or CCPC providing trucking-related services where total annual payments exceed $500.
While I am sorting my books — is my truck even legal?
Good question. CRA auditors focus on financial compliance, but MTO inspectors focus on vehicle compliance. Both can cost you thousands. If you are already dealing with CRA penalties, the last thing you need is an MTO fine for missing CVOR lettering. A quick vehicle compliance check takes 5 minutes — is your CVOR number displayed correctly on both sides? Company name? GVW rating? All legible?
Can CRA actually find me if I do not file?
Yes. CRA cross-references: (1) Your corporate tax return showing trucking revenue. (2) Subcontractor tax returns listing income from you. (3) GST/HST filings. (4) Bank records if audited. The $77M enforcement budget means more auditors specifically trained in trucking industry practices. They know the common avoidance patterns.
Two Types of Compliance — Get Both Right
CRA handles the paperwork. We handle the truck.
Financial Compliance (CRA)
- ✓T4A filing for all subcontractors
- ✓Proper bookkeeping and records
- ✓Subcontractor payment documentation
- ✓Consult with qualified accountant
Vehicle Compliance (MTO)
- ✓CVOR lettering on both sides
- ✓GVW weight rating displayed
- ✓Company name clearly visible
- ✓Permanent, weather-resistant markings
While you are fixing your T4A filings, make sure your vehicles are not the next problem.
Accountant Resources
RC4157 Guide
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4157.htmlNote: We are not accountants. Consult a CPA for T4A filing questions. We ARE compliance lettering experts — we handle the truck.