Completing and filing information returns

Employer information returns consist of both a summary and slip. 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 to which they apply—except for summaries and slips for the T1204 and T5018 information returns.

If you file more than 50 information 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).

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