T4 - Information for employers
Generally, you need to complete a T4 slip if you are an employer 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.
When to complete a T4 slip, completing the T4 slip, distributing T4 slips to employees, customized T4 slips, T4 slip image, amending, cancelling, adding, or replacing T4 slips, correcting errors.
Salary deferral arrangements, prescribed plans or arrangements, placement or employment agency workers, barbers and hairdressers, taxi drivers, Indians, fishers, and more.
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 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
- Date modified: