T4 information return
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T4 information return
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Determine the due date
Due date
For most people, the 2022 T4 filing due date is February 28, 2023.
You have to give your employee their T4 slip and file your T4 return with the CRA on or before the T4 filing due date. The CRA considers your T4 return to be filed on time if it is received or if it is postmarked by the due date.
T4 returns filed by a service bureau
If a service bureau files a T4 return for you, you are still responsible for the accuracy of the information, for any balance owing, and for filing on time.
If your business stops operating, or a partner or the sole proprietor dies
Fill out and file all T4 slips and the T4 Summary using electronic filing methods, or on paper, within:
- 30 days from the date your business stops
- 90 days from the date a partner or the sole proprietor dies
If you are filling the T4 return by paper, mail the return to the address provided on the T4 Summary.
When an employee leaves
When an employee stops working for you, the filing due date does not change. For more information, go to When an employee leaves.
Exception
If the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your T4 return is due the next business day. For more information, go to Important dates for payroll.
Consider your T4 return filing method
You must file information returns by Internet if you file more than 50 information returns (slips) for a calendar year. For more information, go to Filing Information Returns Electronically (T4/T5 and other types of returns).
On paper – 1 to 50 T4 slips
The CRA encourages you to file your T4 return electronically. However, if you have 50 slips or less, you can file on paper.
If you need more paper copies, you can order a maximum of 9 single-page slips at forms and publications or by calling 1-800-959-5525.
Fill out one copy of each T4 slip you need to fill out for each employee and include it with your T4 Summary when you file. Enter the information for two different employees on one sheet.
The T4 return is mailed to the address provided on the T4 Summary.
You must keep a copy of the T4 slips and summary for your records. For more information about how to keep adequate books and records, go to Keeping records.
The CRA accepts customized versions of the T4 slip. For information, go to Customized forms.
Filing electronically
If you have or want to file electronically, read Filing Information Returns Electronically (T4/T5 and other types of returns).
Balance due
A remittance that was due in January of the current year for deductions made in December of the previous year is considered late when paid with the previous year's information return (T4 or T4A) and this return is filed after the remittance due date. The CRA can assess a penalty and interest on late remittances.
Whether you file electronically or file a paper return, you can make your payment in several different ways. For more information, go to Payment to the Canada Revenue Agency or see Pay (remit) source deductions.
Regardless of your filing method, if you are a threshold 2 accelerated remitter, you must remit any balance due electronically or in person at your Canadian financial institution. For more information, see Guide T4001, Employers’ Guide – Payroll Deductions and Remittances.
We will charge you a fee for any payment that your Financial institution refuses to process. If your payment is late, we can also charge you a penalty and interest on any amount you owe.
Service bureaus and branch offices filing returns
If a service bureau is filing an information return for you, you are still responsible for the accuracy of the information, for any balance owing, and for filing on time.
If the branch office of a company has sent in CPP contributions, EI premiums, and income tax deductions under a separate account that only that branch uses, file the T4 information return of that branch as a separate return.
After you file your T4 return
After you have filed your T4 return, the CRA may contact you if any of the information you provided does not match our records.
The CRA verifies the calculations you made on the T4 slips to make sure that the pensionable and insurable earnings you reported agree with the CPP and EI deductions you remitted. For more information about the pensionable and insurable earnings review, go to Pensionable and Insurable Earnings Review (PIER).
How to view your T4 return online
After filing, you can check the following on MyBA or RAC:
- the processing stage of a T4 return
- detailed T4 Summary information
- T4 slip information details for each processed T4 return
Generally, you will be able to view your original filed T4 returns on MyBA or RAC within four business days of filing online.
T4 slips filed in error
If you issued a T4 slip in error (for example, to a sole proprietor or partner in an unincorporated business), cancel the T4 slip.
Note
You do not have to file an amended T4 slip if the only change is to the employee’s address.
CPP contributions and EI premiums are sometimes deducted in error from exempt income. The employer may report the deduction and the exemption on the original T4 slip. Amendments may be necessary to allow the individual to be credited through an income tax and benefit return.
A T4 slip should be cancelled if it is issued to a proprietor or partner in an unincorporated business. They should report their income as business income on an income tax and benefit return, along with a statement of revenue and expenses.
For information on salary overpayments, go to Correcting reporting errors and salary overpayments.
Other federal government departments use T4 information. For example, Employment and Social Development Canada (ESDC) uses the information on the T4 slip to update a person’s record of earnings file. The information on CPP contributions that we send to ESDC determines the CPP benefits that a person will receive.
Forms and publications
- Date modified:
- 2022-12-28