Canada Revenue Agency
www.cra.gc.ca
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How to report payroll deductions
The T4 slip
You report your employees' salary, wages, and taxable benefits, as well as any deductions, on the T4, Statement of Remuneration Paid, slip.
You have to fill out and give your employees their copies of the T4 slip no later than the end of February following the calendar year to which the slip relates. Late filing penalties may apply, see Payroll.
File your T4 information return electronically
If you file 1 to 50 T4 slips, we encourage you to file over the Internet in eXtensible mark-up language (XML) by Internet File Transfer. However, you can file up to 50 T4 slips on electronic media (DVD, CD, or diskette) or on paper.
Effective January 1, 2010, if you file more than 50 T4 slips for a calendar year, you must file the return over the Internet.
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 T4 returns in one submission, provided the total submission does not exceed the 150 MB restriction.
Note
If your return is more than 150 MB, you can either compress your return or you can divide it so that each submission is no more than 150 MB.
For more information, see Filing T4 information returns electronically.
Quarterly remittances
Most employers are required to remit withholding amounts on a monthly basis; large employers remit more frequently. As a small business employer, you may be able to make quarterly remittances of taxes and payroll deductions.
You can check your payroll remittance requirements using the "View remitting requirements" service, available at My Business Account.
We will automatically notify you if you qualify for this program. No application is required. You can continue to remit monthly if you prefer. For more information, see Remitter types and due dates.
Forms and publications
- Guide T4008, Payroll Deductions Supplementary Tables
- Guide T4032, Payroll Deductions Tables
- Guide T4127, Payroll Deductions Formulas for Computer Programs
- Guide T4143, Tables on Diskette
- T4, Statement of Remuneration Paid
