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-1- CONTRACTING POLICY NOTICE 1998-4 FILE NO: 3800-000-001 DATE: April 30, 1998 TO: Functional Heads, Administration/Finance of all Departments and Agencies SUBJECT: Preparation of T4-A Supplementary Slips for Contracts for Services SUMMARY THE 1998 BUDGET ANNOUNCED CONTRACT PAYMENT REPORTING REQUIREMENTS TO IMPROVE TAX COMPLIANCE. ACCORDINGLY, FEDERAL GOVERNMENT DEPARTMENTS AND AGENCIES MUST PREPARE T4-A SUPPLEMENTARY SLIPS FOR INDIVIDUALS AND BUSINESSES ENGAGED THROUGH CONTRACTS FOR SERVICES. FOR FURTHER INFORMATION, PLEASE REFER TO FINANCIAL MANAGEMENT LETTERS OF FEBRUARY 24, 1998 AND APRIL 30, 1998 (http://www.tbs-sct.gc.ca/fin/SIGS/FIN_13/siglist_e.html), WHICH WERE FORWARDED TO SENIOR AND SENIOR FULL-TIME FINANCIAL OFFICERS. BACKGROUND 1. For your convenience, attached are the technical instructions which are being forwarded to Senior and Senior Full-Time Financial Officers, as part of the April 30, 1998 Financial Management Information letter. 2. As part of these technical instructions you will find, for information, a draft contracting clause developed by Public Works and Government Services Canada. This clause, presented as a model, suits the requirements of Revenue Canada in terms of required information and certification of that information by the contractor. CONTRACTING POLICY 3. Section 4.2 Related Requirements of the Contracting Policy, is being amended to reflect this new government policy. 4. Online access: All TBS publications are now available online via the TBS home page on GENet, the new federal government internal network. To access this site, type the following in the address section of your World Wide Web browser: http://publiservice.tbs-sct.gc.ca/ 5. The same publications are also available via the TBS homepage on the Internet. The address is: Http://www.tbs-sct.gc.ca 6. You will be able to access this document on either home page via the “What’s new on this site” or the “Policies and publications” icons. -2- 7. Printed copy: This policy will no longer be published in print format. All holders of the printed version of the “Contracting” volume of the Treasury Board Manual will be asked to consult the electronic version. ENQUIRIES 8. For further information, please contact the Contract Policy Division, Treasury Board Secretariat at (613)954-4688, or by fax at (613)952-1381 or by E-mail at: [email protected] J. Colin Potts Deputy Comptroller General Treasury Board Secretariat Attachments Distribution: TB06, TB07, T004, T009, T010, T022, T023, T036, T041, T161. -3- Appendix A List of Economic Objects The following list of economic objects is included in the definition of “service contract”. 02 Transportation and Telecommunications 207 Employee relocation in Canada, excluding Central Removal Service - Does not include reimbursement of employee expenses. Includes expenditures such as those for transportation of persons, or personal goods. 208 Employee relocation outside Canada and/or return - Does not include reimbursement of employee expenses. Includes transportation of persons or their personal goods. 210 Transportation of things, not elsewhere specified. - Freight and cargo services such as trucking, and forwarding services, air, bus transport service, rail and water transportation, packaging and crating services. 213 Courier Services - Includes air, rail and bus express, and express messenger services including Canada Post Corporation’s Priority Post Service. It excludes amounts paid to Canada Post Corporation for postage or parcel post. 03 Advertising Services (acquired from outside the government only) 301 Advertising Services - Includes acquisition of space or time in print or broadcast media, or other mass media such as outdoor posters, billboards and car cards, as well as advertising research and creative work services, including consultants and agencies not classified elsewhere. 311 Publishing Services - Includes services acquired from outside suppliers for the marketing distribution and sale of publications sponsored by the departments. Excludes any printing services for these publications but includes amounts for co-production arrangements. 321 Printing Services - Includes printing, duplicating, photocopying, technical and advisory services. Includes charges for computerized text processing and mass transmission of printed material. 331 Exposition services - Exposition services acquired from suppliers outside the government for exhibitions and displays. It includes amounts for co-production. -4- 332 Audio-visual Services - Includes films, slides, videos, microfilms, etc. 341 Communications Research Services - Includes public environmental research and analysis, marketing research, communications evaluations, (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment). 351 Communications professional services not elsewhere specified - Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc. 352 Public Relations Services - Includes counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training. 04 Professional and Special Services 401 Accounting and audit services – purchased from outside the government only - Includes financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. 410 Legal Services - Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc. 415 Collection agency fees and charges - Includes fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government. 420 Engineering services, not elsewhere specified - Includes design, drafting or engineering construction services and also includes services for research and development. 421 Architectural Services - Includes architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. 422 Engineering consultants – construction - Includes services related to construction such as consultants in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services. 423 Engineering consultants – other -5- - Includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development. 425 Telecommunications consultants - Includes charges for services acquired through person-based contracts for telecommunications management and engineering services. These consultants perform management functions, such as planning, organizing evaluating and reporting that relate to telecommunications activities, as well as engineering services such as designing, developing and implementing telecommunications equipment, systems and networks. 427 Information technology consultants - Includes services acquired from outside suppliers through person-based contracts for computer systems management and office systems management. Such consultants provide professional services in systems analysis, design, development, programming and systems integration for business and other automated systems. 430 Scientific Services, excluding consultants - Excludes consultants for earth and space sciences, energy technology and physics and chemistry. It includes services for research and development. 431 Scientific Consultants - Consultant services acquired through person-based contracts from outside suppliers for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development. 440 Education – elementary, secondary, university, college and special - Training and educational services for non-public servants for elementary, secondary, university, college and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees. 444 Teachers and instructors on contract - Includes fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government. 446 Training Consultants - Includes services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants. 448 Purchase of training packages and courses - Includes the purchase of training packages and courses from various institutions or companies for public servants. 452 Welfare services purchased from social and related agencies 453 Physicians and Surgeons -6- 454 Para-medical personnel 455 Dental Services 460 Protection Services - Including those providing by Corps of Commissionaires, security guards, alarm systems, etc., 465 Management consulting - Consulting services by suppliers outside the government for financial management, transportation, economic development, environmental planning, public consultations and other consulting services not specifically mentioned in other economic objects. 466 Research contracts in any field, excluding scientific and engineering - Includes an amount paid to a contractor to operate a research and development facility. 467 Other professional services not elsewhere specified - Includes veterinary services, advisory services in a profession or business related to economics, environmental planning and control, or ecology; actuarial services, and surveying and mapping. 468 Translation Services 469 Interpretation Services 472 Computer Services - Includes use of facilities management services, shared processing services, disaster recovery services, data entry services, text processing services and any other special computer services acquired from outside the government. 476 Banking services - All banking and trust company services including fees for processing credit card sales. 478 Other business services not elsewhere specified - Includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as real estate, technical writing, court reporting, library, cultural and recreational, photography services, storage and warehousing, laundry, dry cleaning, race track services etc. 480 Contracted building cleaning - Includes cleaning services for buildings such as offices, institutions, and residences, etc. 482 Hospitality - Includes receptions, meals, refreshments, accommodations, live entertainment and related services, tours, theatre tickets, etc. 484 Temporary help services - Includes temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc. -7- 485 Non-professional personal services contracts, not elsewhere specified - Includes shoe repairs, tailoring, technical writing services, cultural or recreational services, etc. 491 Personal services - Includes amounts paid for funeral services, cemetery charges, tailoring, haircuts, custodial care, etc. 492 Recreational services, including amounts paid for entertaining troops 493 Real Estate services such as brokerage charges for buying and selling of properties, renting properties, etc. 06 Purchased Repair and Maintenance 601 Marine Installations - Includes docks, wharves, piers, breakwaters, dredging and pile-driving, canals, dykes, retaining walls, embankments and riprapping. 607 Highways, roads, and streets - Includes repairs involving grading, scarping, oiling and filling as well as parking lot, sidewalks and paths. 608 Runways, landing fields, and tarmac 611 Waterworks and sewage systems - Includes water mains and hydrants and sewage systems, pumping systems and water storage tanks. 619 Electric power installations and lines 628 Other engineering installations - Includes incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities; fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc. 630 Office Buildings - Repair and maintenance by outside suppliers to office buildings, including post offices and customs buildings. 634 Commercial Buildings - Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage etc. 635 Industrial Buildings -8- - Includes factories, plants, workshops, food canneries, and smelters, railway stations, mine buildings, and water and fuel stations. 639 Institutional Buildings - Includes churches, courthouses, jails, and penitentiaries, libraries, orphanages and homes for the aged; hospitals, sanatoria, clinics, first-aid stations, schools and other educational buildings. 640 Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems. - Includes telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres. 645 Other buildings - Includes farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories. 655 Processing Machinery - It includes agricultural and implements machinery and machinery used for mining, oil, and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment, etc. 656 Heating, air-conditioning, and refrigeration equipment 658 Electric lighting, distribution, and control equipment 660 Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories - Excludes X-ray equipment. 665 Other equipment Repair and maintenance to any equipment not specified in economic objects 0656 to 0660 inclusive and which are classified in classes 69, 71, 72, 74, and 76 of the Standard Commodity Classification. It includes service industry equipment, vending machines, lawn movers, and X-ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures. 669 Telecommunications equipment Repair and maintenance of voice communicating, message and data/computer communication equipment, including modems, image and video communicating equipment, transmission equipment and other communication equipment classified in class 63 of the Standard Commodity Classification. 670 Computer equipment – hardware and software Repair and maintenance of all the hardware and software components of computers that are an integral part of a computer system, including the central processing unit, peripherals, terminals, printers, data entry, data capture and storage devices. It also includes the repair and maintenance of workstations, microcomputers, portable computers and terminals. 671 Other Office equipment -9- - Repair and maintenance of office equipment such as electronic accounting machines, calculators, work processors, typewriters, composing, micrographics, reproducing machines and equipment not elsewhere classified. It excludes the repair of office furniture and fixtures. 675 Ships and boats - Includes cargo ships, warships, passenger ships, ferries, marine engines, etc. 676 Aircraft - Includes fixed wing or rotary wing aircraft, engines, equipment, etc. 681 Road motor vehicles – military 682 Road motor vehicles – non-military 683 Miscellaneous vehicles - Includes railway rolling stock, bicycles, agricultural tractors, etc. - 10 - Appendix B Prepared by Revenue Canada Background Information on Reporting Requirements for Service Contracts Synopsis Self-employed individuals and small unincorporated enterprises are forming an increasingly large component of the Canadian economy. Research undertaken by Revenue Canada and the Department of Finance has identified a high rate of non-compliance in this area and tax and other compliance measures have been introduced to address this problem. Of particular note, the 1998 Budget announced that mandatory reporting requirements for service contracts would be implemented for government departments and agencies, federal Crown corporations and the construction sector. Background A structural shift in the type of employment is occurring in the Canadian economy. Since 1976, self-employment has increased 105 per cent while salaried (or paid) employment has grown by 34 per cent. Growth in Employment by Type Index: 1976 = 100 220 200 Self Employment 180 Paid Employment 160 140 120 100 Moreover, the trend towards self-employment is accelerating. Since 1990, the number of self-employed individuals has grown on average by 3.3 per cent annually, relative to virtually no growth in salaried employment. 1976 1978 1980 1982 1984 1986 1988 1990 1992 1994 1996 The self-employment trend is important to Revenue Canada because of its impact on compliance. Overall, compliance with Canada’s tax system is high. For example, in 1995, over 95% of Canadians 18 years of age or older who should have filed an income tax return did so voluntarily. This has increased from 85% in 1985. But the opportunity for non-compliance is different depending on the type of income earned. For example, because of the source deduction system, there is little opportunity that income earned by salaried individuals will go unreported. Accordingly, there are no widespread compliance issues for this sector of the population. On the other hand, the risk of underreporting self-employment income is higher because there is no withholding taxes at source, there are more deductions available and in most cases, no paper trail exists to verify income earned. - 11 - A comparison of incomes reported to Revenue Canada with total personal income in the economy, estimated by Statistics Canada, confirms the underreporting of income by the self-employed and unincorporated businesses. For 1996, the amount of unreported income by the self-employed is estimated at over $4 billion. Employment and Self-Employment Incomes: Reported to Revenue Canada Relative to that Estimated by Statistics Canada 100% 90% 80% 70% 60% Self-Employment Employment 50% 40% 30% 20% 10% 0% 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Revenue Canada’s Compliance Strategy An important component of the department’s compliance strategy, therefore, is its focus on the self-employed. Because there are no withholding or reporting requirements, the department is restricted in undertaking its basic verification activity, which involves matching records to determine if those individuals have filed tax returns and reported all income earned. In addition, other of its verification activities such as the “post review” process becomes more difficult and costly. The 1998 Budget measure, particularly as it applies to government departments and agencies, is the cornerstone of the government’s efforts to introduce reporting requirements in this sector. The effective implementation date of January, 1998, is one year earlier than for federal Crown corporations and the construction sector. This will permit Revenue Canada and the Department of Finance to discover particular implementation impacts as well as to monitor early compliance impacts. As importantly, introduction of this measure will address known non-compliance of service contractors dealing with the federal government. - 12 - Technical Instructions on Reporting Requirements for Government Service Contracts 1. Which types of contracts require information slips: slips must be issued to all contractors providing ‘services’; the determination of what constitutes a ‘service’ under this measure is presented in the accompanying Treasury Board Secretariat memo; - all forms of enterprises should receive these slips (individuals, corporations, partnerships) slips are required for these types of contracts to Canadian residents for work outside the country and to non-residents for services provided in Canada (see Attachment #1, “Tax Treatment of Non-Residents Who Perform Services in Canada”) 2. Contracts (purchases) for services which are exempt under this requirement (i.e., do not require T4A slips); - direct purchases made using Acquisition Cards - direct purchases under Local Purchase Orders - Grants & Contributions - Utility payments - Rental or leasing of office space and equipment, and other ‘goods’ 3. Threshold amount for issuing information slips: - slips must be prepared for total annual contract payments exceeding $500 4. Dollar value to be recorded on a T4A the amount to be reported on each information slip is the total of payments made to the enterprise in the calendar year (including any goods portion, expenses, indirect costs, etc.), but excluding GST/HST. 5. Implementation date: - T4A slips need to be prepared for the calendar year 1998 on or before February 28, 1999 6. The Number of T4A slips to prepare: departments/agencies should prepare only one T4A for each contractor, based on total annual amount paid (i.e., not a separate slip for each contract) in special circumstances, notably for decentralized departments in which payments might be made to a particular contractor in different regions of the country, more than one T4A slip may be prepared for a particular contractor a modified T4A information slip will be issued to departments/agencies by Revenue Canada in the coming months for purpose of this government initiative. A facsimile of this slip is presented as Attachment #2 - 13 - 7. T4A slips must contain the following information: the “legal” name of the entity; i.e., the name associated with the Social Insurance Number (SIN) or the Business Number (BN); - address, including postal code - footnote codes to distinguish (see Attachment #2): - the type of enterprise; individual, partnership or corporation; and - whether the slip is for services alone or whether is there is some goods portion included for individuals, the SIN; departments should also obtain the BN or GST/HST, if they exist and retain these in their records for possible use by Revenue Canada auditors at a later date: for your information; the Income Tax Act (Section 237(1)) and the Income Tax Regulations (Section 235) oblige individuals and business entities, respectively, for which a tax information slip is being prepared, to provide their SIN, or corporate identifier (now the BN), as appropriate; the identification information stipulated above is now a mandatory requirement for contracting with the federal government. for corporations and partnerships, the BN; alternatively, the T2 Corporation Tax Number (all businesses were to have converted to BN by the end of 1997, but there are some holdovers) 8. The importance of obtaining accurate information The accuracy of the identification information on contractors is a key component to Revenue Canada’s computer matching system as well for follow-up audits, as required. - Departments must make every effort to ensue the accuracy of all identification information; contractors must certify the accuracy of the identification information they have provided; this may be done, for example, on the contracts, invoices or through separate documentation, as is most reasonable and efficient; for convenience, PWGSC has prepared an interim acquisition and certification clause, copied as Attachment #3, which may be used by departments; Once finalized, a clause will be included in the Standard Acquisition Clauses and Conditions (SACC) manual; In addition to the contract documents, the acquisition and certification clause should also be included in the solicitation documents for bids to tender in order to provide contractors with advance notification of the requirement for this information. Independent verification by departments and agencies of the accuracy of SIN (should this be deemed necessary) can be made using the government’s Social Insurance Registry (formerly called the Central Index Service) located at the Department of Human Resources Development Canada. Inquiries can be directed to Nelson Thibault, PO Box 14000, Bathurst, E2A 5A3, by phone at (506) 548-7130, or by e-mail at [email protected]. Inquiries are handled on a case-by-case basis. - 14 - 9. Other information: Departments are advised to obtain the Revenue Canada publication, “Computer Specifications for Data Filed on Magnetic Media T4, T4A and T4A-NR” (T4028) which contains information and advice on programming requirements and specifications for magnetic media filing. The publication also includes a copy of application form T619 called ‘Magnetic Media Transmittal Form’. Form T619 must be filled out by all departments filing in magnetic format. Copies of the publication and form may be obtained by phoning (800) 665-5164. Information can also be obtained through the Revenue Canada Internet Site at: www.rc.gc.ca/menu/EmenuFBG.html If departments/agencies do not intend to program in house their magnetic media filing, they can purchase off-the-shelf software reporting packages to prepare the T4A slips as well as produce the annual magnetic media filing for Revenue Canada. These products can be obtained from local software dealers. These types of packages are also advertised in most Canadian based computer magazines. Departments/agencies can also purchase this type of magnetic media filing service from private sector payroll service firms. Departments/agencies are to send a tape or diskette to Revenue Canada on an annual basis in the same manner as currently for T4s; individual department identifiers should be included for purposes of follow-up enforcement actions, as required. The individual department/agency identifier is a Business Number (BN). Departments/agencies can obtain BNs from their respective areas responsible for payroll administration (i.e., areas currently responsible for the issuance of T4s). Alternatively, further inquiries regarding the department BN can be directed to (800) 665-5164. General inquiries about the T4A form and filing procedures should be directed to the local Tax Services Office. 10. Employer-Contractor Relationship Departments must recognize the importance of maintaining an arm’s length, employer-contractor relationship, or conversely, avoiding an employer-employee relationship. Issuing information slips in itself does not affect the essential quality of the arm’s length nature of an employer-contractor relationship. For further information, departments should refer to the Treasury Board Contracting Policy articles 16.2 and 16.3, and Contacting Policy Notice 1998- on this topic. Attachments (1 to 3) - 15 - Attachment #1 Tax Treatment of Non-Residents Who Perform Services in Canada Every payer, including a non-resident payer, who makes a payment to a non-resident of Canada for services provided in Canada must withhold and remit an amount in accordance with the requirements under the Income Tax Act of Canada (the Act). Generally, the rules for the computation of income from a business apply equally to residents and non-residents. Any exceptions are clearly expressed in the Act or in the Income Tax Regulations. Under Part I of the Act, a non-resident is subject to tax on the income earned in Canada that is attributable to services provided. Paragraph 153(1)(g) of the Act and subsection 105(1) of the Regulations (Regulation 105) are the authority to withhold tax on fees, commissions, and other amounts paid to non-residents of Canada, other than employees, for services rendered in Canada. The rate of withholding is 15% of the gross amount paid. The remitting requirements for the Regulation 105 withholding tax are outlined under subsection 108(1) of the Regulations (Regulation 108). Regulation 108 requires that the withholding taxes are to be remitted by the 15th of the month following the month in which the amounts were deducted or withheld. The only alternative to the requirements of Regulation 108 is for the non-resident to obtain a waiver, or a reduction in the withholding tax. If the payer has not obtained written notification from Revenue Canada, the required withholding tax is mandatory. Failure to deduct or remit an amount under Regulation 105 may result in an assessment of the outstanding amount, plus interest and penalty, pursuant to section 227 of the Act. All payers, resident or non-resident, must report to Revenue Canada payments to non-resident persons for services provided in Canada. These payments are to be reported on a T4A-NR Supplementary slip, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada. This information slip is to be completed and issued by the payer(s), regardless of the amount paid or the taxes withheld. All T4A-NR Supplementary slips must be sent to Revenue Canada by the payer together with a T4A-NR Summary, Summary of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada, on or before, the last day of February of the year following the year in which the income was paid. Provide the non-resident recipient with Copy 3 of this slip by the same date as noted above. The required withholding tax is considered a payment on account of the non-resident’s overall tax liability to Canada. It is not Revenue Canada’s intent to inconvenience non-residents who may not be taxable in Canada. One of the Department’s responsibilities is to ensure that all clients are treated in a consistent and fair manner. Where a non-resident can adequately demonstrate that the withholding tax normally required is in excess of their ultimate Canadian tax liability, the Department may reduce or waive the withholding tax accordingly. A waiver or reduction of the withholding requirements is considered pursuant to the - 16 - application of subsection 153(1.1) of the Act, “Undue Hardship.” The onus is on the non-resident to demonstrate to the Department that a waiver or a reduction of the amount required to be withheld is justified. This may be based on the application of the treaty of their country of residence or through an estimated income and expense statement. A waiver application should be submitted to the tax services office that serves the area where the services are to be provided. The Department requires 30 days to process requests for waivers based on treaty protection and 10 days for requests based on an estimated income and expense statement. This allows all non-residents the opportunity to have their tax affairs reviewed before the services are performed. A waiver application must contain sufficient documentation and information to establish if a waiver is justified. Additional information about the withholding, remitting, and reporting responsibilities relating to non-residents who provide services in Canada is available from any of Revenue Canada’s tax services offices. - 17 - Attachment #2 - 18 - Attachment #3 Prepared by Public Works and Government Services Canada Interim Clause- Revised April 1998 Remarks: The following clause must appear in applicable solicitations and resultant service contracts, as well as contracts involving both goods and services. This includes contracts to Canadians undertaking government contracts abroad and non-resident contractors undertaking government contracts in Canada. Supplemental Invoicing Instructions 1. Pursuant to paragraph 221 (1)(d) of the Income Tax Act, payments made by departments and agencies under applicable service contracts (including contracts involving a mix of goods and services) must be reported on a T4A supplementary slip. To comply with this requirement, contractors are required to provide the following information on each invoice: (a) the legal name of the entity or individual, as applicable, i.e. the name associated with the Social Insurance Number or Business Number (BN), as well as the address and the postal code; (b) the status of the contractor, i.e. individual, unincorporated business, or corporation; (c) for individuals and unincorporated businesses, the contractor's SIN and, if applicable, the BN or if applicable, the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) number; (d) for corporations, the BN, or if this is not available, the GST/HST number. If there is no BN or GST/HST number, the T2 Corporation Tax number must be shown; and, (e) the following certification signed by the Contractor or an authorized officer: “I certify that I have examined the information provided above, including the legal name, address, and Revenue Canada identifier, (c) or (d) as applicable, and that it is correct and complete, and fully discloses the identification of this Contractor."