Compliance
Compliance Alert: New Reporting Obligations in the Trucking Industry & Non-Resident Withholding
Trucking businesses and payers working with Canadian-controlled private corporations face new reporting and slip-filing requirements for 2025, with important deadlines and penalties now in effect.
By NomadicTax Research Team • 5-8 min read • March 11, 2026
## What’s New for 2025 Returns
- The CRA has **lifted the moratorium** on penalties for **failure to report fees-for-service payments** made to Canadian-controlled private corporations (CCPCs) within the trucking industry. ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-02-20.html?utm_source=openai))
- **T4A slips** (box 048) must now include any fees-for-service over **$500** in a calendar year, for trucking businesses. Failure to do so can lead to penalties. The reporting is mandatory under CRA rules. ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-02-20.html?utm_source=openai))
- The **deadline** to file those T4A slips for the 2025 tax year is **February 28, 2026** (or postmarked by **March 2**, 2026, since February 28 falls on a Saturday). ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-02-20.html?utm_source=openai))
## Action Steps for Trucking Businesses
- **Identify suppliers paid by fees:** Review your vendor roster. If you made payments exceeding $500 to any CCPCs by fees-for-service, ensure these are captured and reported correctly.
- **Issue T4A slips promptly:** Ensure the T4A slips (box 048) include such payments. Double-check whether your relationships (CCPC or not) qualify. It’s not limited only to CCPCs in some contexts.
- **Adjust accounting systems:** Update payroll and vendor payment tracking to flag payments for fees that may need reporting.
## Non-Resident Withholding Tax Portal & Compliance Measures
- A **new portal** has been introduced for Non-Resident Withholding Tax. Non-resident tax account holders and their authorized representatives can now access tax accounts digitally by adding their non-resident tax account number to their CRA online account. ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-02-20.html?utm_source=openai))
- Users are encouraged to **strengthen security**: CRA is mandating backup multi-factor authentication (MFA) options for CRA accounts to help with accessibility and security. Losing access due to lockouts is being addressed. ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-02-20.html?utm_source=openai))
## Penalties & Risks
- Penalties for failure to report the fees-for-service for CCPCs are now enforceable — lack of reporting may lead to fines under tax legislation.
- Missing the T4A filing deadline can result in late-filing penalties.
- Non-resident withholdings mismanaged can trigger liability for tax withheld, interest, and penalties.
## Practical Checklist
- Inventory payments to Canadian payees: classify which are CCPCs, fees for service, etc.
- Set up systems to capture CCPC status of vendors and amount of payments.
- Train staff responsible for payroll and vendor payments on new requirements.
- File T4A slips on time; use the new portal if applicable.
- Ensure CRA online accounts are secured with MFA and backup methods.