RP accounts for T4 vs T4A

Tax Topics
1

I have always assumed you need separate RP accounts to file T4 vs T4A slips, but a client recently said they have submitted both to the same RP0001 account. Can anyone confirm this? Not sure if my client is mistaken or confused.

2

I do T4’s and T4A’s every year with the same RP 0001 account and have never had any problems.

1 Like
3

Ok, wow. Thanks @laurie for confirming!

4

Same number been filing for years with no issues

5

@Nezzer
RP accounts for T4 and T4A.

You can choose to separate them as RP0001 and RP002 if you wish for CRA reporting purposes.

For proprietorships I always create multiple RP accounts if they are for different purposes and different businesses. ie
RP0001 = proprietorship 1
RP0002 = proprietorship 2
RP0003 = nanny or live-in caregiver payroll account

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/what-payroll-account.html

For bookkeeping purposes I would split them up.

The RZ accounts handle T5 and T5013 and more

I normally number the T5 as RZ0001 and the T5013 as RZ0002.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/financial-slips-summaries/information-returns-program-account.html

6

What if the “employer” only wants to report payments to sub contractors and does not have an employer number?

7

This must be a very small employer with small payments to sub-contractors if he does not need a business number. The employer might be well advised to obtain a business number.

8

@benoit.associes1
Tell him to get one:

9

Thanks. I’ll tell him.