Thanks for this great resource. I am putting in efforts in gaining understanding of my tax returns filing process. I drove a truck last year and got paid in checks of $34,000 annually in my corporation. My accountant transferred all the funds received to my T2125 and deducted the $34,000 as sub-contractor payments on T2 with nil income. My business doesn’t have a RP number. I am wondering if my accountant should have issued a T4A for those payments to inform CRA. Even though, I have reported $34,000 on T2125. Can you please clarify 1) if there is a need to issue a T4A for such sub-contractor payments for truck drivers made to shareholder. In-addition, 2) do I need a RP number to issue a T4A. I read an article on internet that said there is no need to issue a T4A in this case as it would have been reported on box 48(service fees). Please advise & Thanks!