T4 - Information for employers
Generally, you need to complete a T4 slip if you are an employer (resident or non-resident) and you paid your employees employment income, commissions, taxable allowances and benefits, fishing income, or any other remuneration. For more information, go to When to complete a T4 slip.
For amounts that should not be reported on a T4 slip, go to Exceptions.
If you are an employee who has not received your T4 slip or you have questions about amounts, contact your employer or go to Information slips – T4 and other slips.
- T4 slip
When to complete a T4 slip, completing T4 slips, distributing T4 slips to employees, customized T4 slips, T4 slip image, amending, cancelling, adding, or replacing T4 slips, correcting errors.
- Special situations
Salary deferral arrangements, placement or employment agency workers, barbers and hairdressers, taxi drivers, Indians, fishing income, and more.
- T4 Summary
How to complete the T4 Summary.
- Amending, cancelling, adding, or replacing T4 slips
How to make changes or corrections after your T4 return has been filed.
- T4 information return
Filing deadline, filing electronically, filing on paper and what happens after you file.
- Penalties, interest, and other consequences
Information on penalties that may be assessed if you do not fulfill your payroll requirements.
- Correcting errors – Salary overpayment, and CPP and EI recovery and overpayment
Forms and publications
- Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary
- Form T4 Slip, Statement of Remuneration Paid
- Form T4SUM, Summary of Remuneration Paid
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