Since you were working as an independent contractor in 2025, you are considered a sole proprietor for tax purposes, even if you hadn't "officially" registered the business name yet.
For a recruiter...
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Since you were working as an independent contractor in 2025, you are considered a sole proprietor for tax purposes, even if you hadn't "officially" registered the business name yet.
For a recruiter (or most service-based contractors), the income reported on a T4A slip belongs in one specific spot:
You should enter your gross earnings in Box 048 (Fees for services).
This box is specifically designed for "Fees for professional or other services," which covers independent contracting, consulting, and recruitment fees.
Because you are an independent contractor, simply entering the T4A is only the first half of the story. Here is what happens next in TurboTax:
The T2125 Form: When you enter an amount in Box 048, TurboTax will automatically trigger the T2125 (Statement of Business or Professional Activities). This is where you report your business income and, more importantly, your expenses.
Business Registration: Because you did not register the company until 2026, for your 2025 return, you should use your own legal name as the business name and your home address as the business address.
If you worked as a contractor but did not receive a T4A slip from your client (which is common if the amount was small or the client's accounting was sloppy), you are still legally required to report your earnings. In that case, you would skip the T4A section and enter the income directly into the T2125 "Professional Income" section under "Gross sales, commissions, or fees."
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