Reassessment Issued Based on Hidden Tax Slip

One of my client who is in their 90s, had their recent tax return reassessed where the CRA stated that the one-time $500 payment for older seniors (T4A - Government of Canada) had not been included on the original tax return. Due to client having dementia and other disabilities, I am extremely careful with making sure that we have all the slips from the client and make sure the same slips are shown on RepAClient.

However, when I looked at the issued slips on the CRA portal, it does not show any $500 Government of Canada issued T4A slips. This is quite frustrating and confusing, considering now I have the client’s daughter question my firm’s due diligence.

Is there a way that we can dispute this with the CRA or am I out of luck?

Thank you for the suggestions! :pray:

I saw this recently for a relative. After filing the authorization, I I looked on Represent a Client and there was no T4A on the system. I talked to CRA and they insisted that there was a slip and actually sent it to me.

I don’t think you have a basis for an appeal since we all knew these payments would have been issued. You might have a case for reversing the interest, though, for what it’s worth, based on medical conditions.


I have several clients with the same issue. I call the CRA and they told me Service Canada sent the new T4A’s to the CRA, they just haven’t posted them yet. The slips were never sent to the clients. I asked them all to check their bank accounts to see if they actually received the money.
Good luck.

Thank you for the suggestion @kevin and @sewsille1
The adjustment owing balance was $100 and the interest was around $5 so I don’t think it’s worth the hassle to dispute the interest. I’ll let the client know that we’ll have to look into their bank statements so such type of situation doesn’t happen again.

I also had this happen with a client this past December; was annoyed that I’d missed a slip until I checked online and CRA showed no record of this slip. And here I thought that the ‘late’ posting of T3 slips was as bad as it gets…

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Same situation as @GuyWhoPlaysGolf.
No such related 2021 T4A on client’s CRA account as of yesterday.
Contacted CRA about this issue. Agent was intrigued by the fact she could not find the related 2021 T4A , herself… but seemed determined to investigate further.


  • she could not explain why she couldn’t see T4A on client’s account , which by her research existed on some “other” CRA system.
  • Supposedly it was issued by Service Canada at some time end-2021
  • Actual $500 one time payment deposited in client’s account Feb, 2022.

I’m no CPA but if “income” is actually paid in 2022 , should it not be reported on 2022 tax return? instead of 2021 return re-assessed by CRA with interest charge?

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The $500 that was paid out that everybody over age 75 got T4A’s for was paid in the summer of 2021. I’d fight the addition of the $500 paid in 2022 being added to 2021. I’d be especially careful they don’t issue a 2022 T4A for the amount as I’d expect they would. I could possibly see it if the deposit was made in the first couple days of January as the CRA would have issued the payment in the last couple days of 2021 but then banking delays over the holidays might result in a 1st business day of 2022 deposit. Not in February however.

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It was a mess last year, lots of slips missing, not only T4A, but tuition T2202, or RRSP, but most people seemed to remember those, and for few of my clients, asked to include them, but for income that they know they had, but no slip when you check CRA’s record, they didn’t want to include them. I told few that reassessment would definitely happened for the $500 that was paid out for everyone age 75 or over, so it would be best to include the $500 even there was no slip.

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Key word here is

Contrary to most of my other eligible senior clients,
her $500 was paid out in 2022 not 2021.
The issue is not whether tax should be paid on the benefit… but in the proper year it was received and with the proper paperwork issued by CRA.
Strange though, CRA sure found the time to issue a 3 pages letter requesting the related back tax amount with of course, interest added…

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There could be 2 issues, I heard from few senior clients, asking if the governments are giving 2 $500 benefits as they heard from friends that $500 was received in 2021, and another $500 was received in 2022, but I called CRA and service Canada, only one $500 was ever declared and paid, not sure if there were double payments. Another reason could be, check was not cashed or lost, so another payment was sent to replace the 2021 benefit payment.

In this case, there was only 1 payment as direct deposit to client’s bank account… at my request she scrutinized her bank statements for 2021 and 2022 and confirmed only the one payment was deposited… in February 2022.

As you said,

I stand by my previous post.

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Unless you have all the bank account access for your client to check yourself, don’t, I learned my lesson, my very close friend’s parents, one year when I was doing their taxes, there was a provincial benefit slip that was downloaded ATF, but they said, they didn’t have that, they gave me all their bank statements, I spent hours looking at them, didn’t see it. Did the return without, later they found out the money was deposited in another account.

Yes that could be a realistic scenario and I certainly hesitate to agree on checking clients’ personal bank accounts.
On the other hand, it was the CRA agent herself who informed me the one and only senior one time payment was a direct deposit to the client’s bank account in February 2022.
I can’t imagine the consequences if such information would be misleading …

That sounds interesting @taxwave
I figure that it’s not worth the effort to have a look at a client’s bank statements if the client is not willing to pay for the billed hour. I just found it quite strange that the CRA/Service Canada did not care on uploading a slip detail when it was issued.

I have a client that works in the construction industry where their employer doesn’t provide them a physical copy of their T5018 slip, but they always provide a copy to the CRA which is issued under the client’s HST number. Every year, I have to spend 3 hours of my time and discuss with an inexperienced CRA agent on providing the details and amount to me. This makes the agent puzzled because apparently “they can’t find the T5018 slip on their system.”Then comes the next day where I get a call from a senior agent who thankfully understands what I’m talking about and they provide me the information.

sigh Sometimes I feel like retiring and just getting hired by the CRA so I can fix their bs lol.

Yeah, when I asked about the T4A, I was told by the agent, it’s service canada that handles those, the payment and the slips, CRA has nothing to do with issuing the slips, just like the T4, it’s from the employer,

T5018’s are not issued in lieu of bookkeeping. One has to keep his own records.

T5018’s don’t have to be issued if the amount is less than $500 but the subcontractor is still required to report the income.
If you would just go by T5018’s you might miss that.