December 4, 2025 Ottawa, Ontario Canada Revenue Agency
Trucking is vital to connecting Canada's vast and expansive territory and bridging our united economies. But tax non-compliance in the trucking sector has allowed some companies to avoid tax obligations, undercutting compliant competitors and denying workers the benefits and pensions they have earned.
To restore fairness, the Canada Revenue Agency (CRA) is making changes to improve compliance in the trucking industry.
As of today, the CRA has lifted the moratorium on penalties for failing to report fees for services 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. These payments must be reported to the CRA in box 048 - fees for services - of the T4A slip by February 28, 2026.
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.
These updated reporting requirements will help improve transparency, strengthen compliance, and ensure both payers and workers are meeting their tax obligations, while supporting fair working conditions and safer roads for all Canadians. They build on the strategic investments announced in Budget 2025, which enhance the CRA's capacity to address non-compliance in the trucking industry.
The CRA will publish further guidance in the coming weeks to help businesses determine whether they are affected and understand how to meet their reporting obligations.
