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T4A BOX 20 (HST Registered Sales person)

If an HST registered salesperson receives a T4A with one amount in box 20 is it assumed that amount is inclusive of HST?

“If an HST registered salesperson receives a T4A with one amount in box 20 is it assumed that amount is inclusive of HST?”
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ASSUME does not spell right or wrong,
but it does spell “an ASS of U and ME”
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For T4As, you might want to read CRA Guide RC4157 for the correct instructions on how to to prepare T4As.

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Box 020 – Self-employed commissions
Enter the amount of commissions you paid to an
independent agent. Do not include GST/HST paid to the
recipient on those services.

Where is the HST on this taxpayer’s services captured?

“Where is the HST on this taxpayer’s services captured?”
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A businessperson taxpayer is required to keep proper books and records pursuant to Section 230, (or to hire a CPA to assist him in maintaining said books and records). Such books and records will have ensured that he has properly recorded, reported and remitted the net HST collected for each reporting period.

In addition to any sanctions he may face if he has not reported and remitted the appropriate HST collected per the ETA, note that the ITA provides a distinct disincentive to be lax about keeping proper books and records pursuant to Section 230.
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"238 (1) Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(a) a fine of not less than $1,000 and not more than $25,000; or
(b) both the fine described in paragraph 238(1)(a) and imprisonment for a term not exceeding 12 months."

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Thank you @joe.justjoe1 for taking time out of your day to reply!