Completing and filing information returns

Employer information returns consist of both a summary and slip(s). Depending on the type of income you pay, you may have to file one or more types of returns. Summaries and slips are due on the last day of February that follows the calendar year that the information return applies to—except for summaries and slips for the T1204 and T5018 information returns.

If you file more than 50 information returns (slips) for a calendar year, you must file the return over the Internet. For more information, see Filing Information Returns Electronically (T4/T5 and other types of returns).

Forms and Publications

• Form T4, Statement of Remuneration Paid
• Form T4A, Statement of Pension, Retirement, Annuity and Other Income
• Form T4A-RCA, Statement of Distributions from a Retirement Compensation Arrangement (RCA)
• Form T4A-NR, Statement of Fees, Commissions or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• Form NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada

Related topics

• Filing due dates
• Penalty for failure to file an information return by the due date

Multimedia

• Video: Preparing T4 and T4A Information Returns – Slips and Summaries | 1:23 min.
• Webinar: Payroll basics - Filing and beyond | 33:16 min

Date modified:

2016-12-22