T4 information return

In all instances, you have to file your T4 information return no later than the last day of February following the calendar year to which the information return applies. We consider your return to be filed on the day we receive it or the day it is postmarked, whichever is earlier. If the due date falls on a Saturday or Sunday, or a public holiday, it is due on the next business day. If you fail to file it on time, we may assess a penalty.

If you have more than one payroll account, you will have to file a separate information return for each account.

If you need to file early due to bankruptcy or if your business stops operating, you are required to file within 30 days of the day your business ends.

If the owner of a business dies, the T4 slips and T4 Summary have to be filed within 90 days of the death.

If you file more than 50 T4 slips in a calendar year, you must file the return over the Internet. For more information, go to Filing T4 information returns electronically.

Forms and publications

• T4 slip, Statement of Remuneration Paid
• T4SUM, Summary of Remuneration Paid

Related topics

• T4 slip
• T4 Summary