T4A information return

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Electronic filing methods

After you file

In all instances, you have to file your T4A information return on or before the last day of February after the calendar year the information return applies to. If the last day of February falls on a Saturday, a Sunday, or a holiday recognized by the CRA, your return is due on the next business day.

If you fail to file it on time, we may assess a penalty.

If you have more than one payroll account, you will have to file a separate information return for each account.

If you have overpaid, include a letter explaining the reason for the overpayment and how you want us to apply it. If you owe an amount, include the account number and tax year with your payment.

Service bureaus filing returns – If a service bureau is filing an information return for you, you are still responsible for the accuracy of the information and for any balance owing, and for filing on time.

Branch offices filing returns – If the branch office of a company has sent in income tax deductions under a separate account which only that branch uses, file the information return (slips and related summary) of that branch as a separate return.

Electronic filing methods

Internet filing will be available starting January 11, 2016.

You must file information returns by Internet if you file more than 50 information returns (slips) for a calendar year.

If you use commercial or in-house-developed payroll software to manage your business, you can file up to 150 MB by Internet file transfer. For example, a service bureau can file multiple returns in one submission, provided the total submission does not exceed the 150 MB restriction.

Filing over the Internet

Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can fill out an information return easily, following the step-by-step instructions.

• file up to 100 slips (original, additional, amended, or cancelled) from our website;
• calculate all of the totals for the summary;
• create an electronic information return containing slips and a summary, which can be saved and imported at a later date;
• print all your slips and your summary; and
• validate data in real time.

After you submit your information return, you will receive a confirmation number that will be your proof that we received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see “Web access code” below.

To start using this application or to get more information go to, Web Forms.

Internet file transfer (XML)

Internet file transfer allows you to transmit an original or amended return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet and your software will create, print, and save your electronic information return in XML format. For information about this filing option, contact your software publisher or go to Filing Information Returns Electronically (T4/T5 and other types of returns).

Web access code

To file your return over the Internet using either the Internet file transfer or Web Forms services you will need a web access code (WAC), unless you are filing through My Business Account or Represent a Client. For more information about My Business Account or Represent a Client, see E-services for Business. The CRA is no longer mailing the web access code letter; as a result, you can use the WAC that was issued for the 2012 tax year to file future information returns. If you have misplaced or do not have a WAC, you can get one here. If you cannot obtain your WAC online or would like to change it, you can call the e-Services Helpdesk at 1-800-959-5525.

Filing without a web access code

You can also file your T4A information return without a web access code using Internet file transfer (up to 150 MB) or Web Forms (up to 100 slips).

Select the "File a return" service at:

• My Business Account, if you are the business owner; or
• Represent a Client, if you are an authorized representative or employer.

Log in to My Business Account you can use either your CRA user ID and password or Sign-In Partner option. To register go to My Business Account. You will need to enter information from either your current, or previous year's personal income tax and benefit return. You should receive your CRA security code by mail within 5 to 10 days. We will mail it to the address we have on file for you. The separate mailing of the security code is a measure used to protect you from identity theft and to ensure the security of your personal information. Be sure to have your business number on hand when registering.

Filing on paper

If you file 1 to 50 T4A slips, we strongly encourage you to file over the Internet using Internet file transfer or Web Forms. We explain these options under Filing Information Returns Electronically (T4/T5 and other types of returns). However, you can file up to 50 T4A slips on paper.

If you choose to file your return on paper, mail it to the Ottawa Technology Centre.

Fill out one copy of the T4A slip for each employee and send them with your T4A Summary. Enter the information for two different employees on one sheet. This will allow us to process your information return faster. You must keep a copy of the T4A slips and the T4A Summary for your files.

After you file

When we receive your information return, we check it to see if you have prepared it correctly. After an initial review, we enter your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.

After you file your information return, you may notice that you made an error on a T4A slip. If so, you will have to prepare amended slips to correct the information. A cancelled slip is considered to be the same as an amended slip.

Forms and publications

• Form T4A, Statement of Pension, Retirement, Annuity and Other Income
• Form T4ASUM, Summary of Pension, Retirement, Annuity and Other Income

Date modified:

2016-12-08