Amending, cancelling, adding, or replacing T4 slips
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Amending, cancelling, adding, or replacing T4 slips
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After filing your information return, you may notice that you made an error on a T4 slip, or an employee may ask for another copy of their T4 slip, and you could have to prepare an amended slip. See the following topics for more information.
You do not have to file an amended T4 slip if the only change is to the employee's address.
For information on what to report and not report on your T4 slip, go to What to report and what not to report on T4 slips.
Amending T4 slips
If you are an employee
If you are an employee who has received an amended T4 slip, and have questions concerning its issuance, contact your employer.
If you are an employer
Before you file your return
If you notice errors on the T4 slips before you send them with us, you can correct them by preparing new slips and removing any incorrect copies from the return. If you do not prepare a new slip, initial any changes you make on the slip. Be sure to also correct the T4 Summary.
After you file your return
After filing your information return, you may notice that you made an error to any information you already submitted on a T4 slip. If so, you will have to prepare an amended slip to correct the information.
Note
If you are amending a T4 slip, you may need to recalculate a pension adjustment. For information, go to Pension adjustment (PA).
Amending slips over the Internet
To amend a slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”
For more information about amending information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns).
If you amend slips using the Internet, we may contact you to find out why.
Amending slips on paper
If you choose to file your amended return on paper, clearly identify the slips as amended slips by writing “AMENDED” at the top of each slip. Make sure you fill out all the necessary boxes, including the information that was correct on the original slip. Send two copies of the amended slips to the employee. Send one copy of the amended slips to any national verification and collection centre with a letter explaining the reason for the amendment.
Do not file an amended T4 Summary.
If you receive a pensionable and insurable earnings review (PIER) report
If you receive a pensionable and insurable earnings review (PIER) report, do not send us amended slips. Instead, respond to the PIER advising of the changes required for the employees on the listing. For more information, go to Pensionable and insurable earnings review (PIER).
You cannot amend slips to change the nature of the income
You cannot change the nature of the income paid (for example, from salary to dividends).
If the payments you made to a shareholder were recorded as salary payments (in your books and records) and deductions at source were required, you cannot do any of the following:
- Retroactively change your records and convert the payments to dividends
- Decrease the shareholder loan account
- Transfer the earnings to another employee or contractor
- Income splitting with their spouse
When an amount has been deducted or withheld from a payment, the amount must be remitted to the Receiver General by the appropriate deadline.
You also cannot change the nature of the payments after the financial statements and information returns have been filed (including the T4).
Depending on your situation, this may be considered retroactive tax planning and is viewed as inaccurately changing the reporting of the income.
Adding T4 slips
After you file your information return, you may discover that you need to send us additional slips. If you have original slips that were not filed with your return, file them separately either electronically or on paper.
Note
Any additional T4 slips which are filed after the due date may result in a penalty. For more information, go to Late filing information return.
Adding slips electronically
To file additional slips electronically, go to Filing Information Returns Electronically (T4/T5 and other types of returns).
Adding slips on paper
When submitting additional slips on paper, clearly identify the new slips by writing “ADDITIONAL” at the top of each slip. Send one copy of the additional slips to any national verification and collection centre with a letter explaining the reason for the addition.
Do not file an amended T4 Summary.
Cancelling T4 slips
Cancelling slips over the Internet
To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code "A" and slip report type code "C."
For more information about cancelling information returns using the Internet, go to How to amend.
If you cancel slips using the Internet, we may contact you to find out why.
Cancelling slips on paper
If you choose to cancel your return on paper, clearly identify the slips as cancelled slips by writing “CANCELLED” at the top of each slip. Make sure you fill out all the necessary boxes, including the information that was correct on the original slip. Send two copies of the cancelled slips to the employee. Send one copy of the cancelled slips to any national verification and collection centre with a letter explaining the reason for the cancellation.
Do not file an amended T4 Summary.
Replacing T4 slips
Business or employer
If you issue paper T4 slips to replace copies that are lost or destroyed, do not send the CRA a copy. Clearly identify them as “DUPLICATE” copies, and keep them with your records.
Individual or employee
If you are an employee who has lost, misplaced or destroyed your T4 slip, contact your employer. You can also use My Account for Individuals to get a copy of your tax information slips (T4, T4A, T4A(P), T4A(OAS) and T4E).
Related links
- Date modified:
- 2022-12-28