A T4-A slip details pension, retirement and annuity payments as well as alternative types of employment income. Annually, estate liquidators, trust managers and pension administrators fill out these slips and send them to the recipients of these payments. However, if you are an employer who pays pension income, patronage allowances, self-employed commissions or educational assistance payments, you also must fill out a T4A. Employers must distribute T4A slips by the last day of February following the year in which the wages were earned, and employers must also file a T4A Summary with the Canada Revenue Agency, detailing the amounts on all of the T4A slips they issued. If you are a business owner who employs non-residents, you must give those workers a T4A-NR slip (Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada).