@obhorst the guide for the T4A says Box 048 is to be reported net of GST. Wouldn’t that imply that if the payee was a GST registrant that the payor is entitled to an ITC?
Agreed, Corporations are also issued T4A slips
I quote from the CRA
"* Box 013 – Recipient’s program account number*
If the recipient of the reported amount is a business (sole proprietor, partnership, or corporation), enter the recipient’s business number (for example, 123456789RT0001)."
Here is a very clear source from the CRA: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4a-information-payers/t4a-slip.html