T4A Enforcement Moratorium Lifted: Federal Government Delivers Landmark Step Toward Tax Compliance in Trucking

Source: ACC/CTA

The Canadian Trucking Alliance (CTA) is applauding the federal government for swiftly fulfilling its Budget 2025 promise to lift the moratorium on T4A enforcement—ushering in a pivotal era of tax compliance and fairness in the trucking industry.

“Promises made; promises kept,” said CTA Chair Greg Arndt. “The trucking industry thanks Minister of National Revenue François-Philippe Champagne and Secretary of State Wayne Long for their leadership and commitment to deliver this mandate quickly so enforcement can take effect for the 2025 tax year.”

Ending the moratorium enables the federal government to better track the runaway PSB-model tax scheme, which has been disguised as small-business entrepreneurship but has allowed thousands of operators to avoid filing taxes and circumvent payroll obligations.

“This is excellent news for small family businesses and major fleets alike,” said CTA President and CEO Stephen Laskowski. “We have seen explosive growth in the predatory use of Driver Inc to push compliant carriers out of the market. This measure finally creates consequences for those choosing to break the law while allowing law-abiding carriers to keep investing and growing to support the Canadian and international supply chain.”

Key Points from CRA’s Announcement

According to the Canada Revenue Agency:

• The moratorium on penalties for failing to report fees for services is lifted starting immediately for the 2025 tax year and beyond.

• Businesses must now report payments over $500 made to a Canadian-controlled private corporation in the trucking industry in Box 048 – Fees for Services of the T4A slip by February 28, 2026.

• A business is considered part of the trucking industry if more than 50% of its income is derived from trucking-related activities.

• Additional guidance will be published in the coming weeks to help businesses determine their obligations.

CTA stresses the importance of rapidly establishing the PSB oversight team committed in the budget.

“This enforcement team will be critical to restoring fairness across the industry,” said Jonathan Blackham, CTA Director of Policy and Public Affairs. “It must prioritize acting on the extensive leads provided to CRA as well as those uncovered through the agency’s own investigations.”