T4 - Information for employers
Generally, you need to fill out 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 What to report and what not to report on T4 slips.
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.
Services and information
- T4 slip
When to fill out a T4 slip, filling out T4 slips, distributing T4 slips to employees, customized T4 slips.
- Special situations
Salary deferral arrangements, placement or employment agency workers, barbers and
hairdressers, taxi drivers, Indians, fishing income, and more.
- T4 Summary
How to fill out the T4 Summary.
- T4 information return
Filing deadline, filing methods, balance due 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.
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
- Date modified: