Removing The T4A Moratorium A Major Move Against Driver Inc.

As of December 4, 2025, the Canada Revenue Agency (CRA) has lifted the moratorium on penalties for businesses in the trucking industry that fail to report fees for services on T4A slips for the 2025 tax year and subsequent tax years. Businesses in this sector will now be assessed penalties if they fail to report payments for services exceeding $500 in a calendar year that are made to a Canadian-controlled private corporation in the trucking industry. A business is considered to be operating in the trucking industry if more than 50% of its primary source of income is from trucking activities.

Lifting the T4A penalties moratorium makes it riskier and more costly for companies to hide "driver‑employee" relationships behind inappropriate contractor or incorporated arrangements, which in turn helps expose and reduce employee misclassification in Canada's trucking sector. By forcing payers to accurately report fees for services on T4A slips and reinstating penalties when