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 his or her 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.

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 Recalculating a 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 tax 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).

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.

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 tax 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 tax 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).

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Date modified:
2016-12-22