T4 Summary

If you are filing electronically, do not send us a paper copy of the slips or summary. For more information, go to Filing Information Returns Electronically.

If you are filing on paper, use the T4 Summary, Summary of Remuneration Paid, to report the totals of the amounts reported on the related T4 slips. Send the original summary and the related slips to the Ottawa Technology Centre.

As part of our continuing efforts toward sustainable development, we no longer mail out the pre-printed T4 Summary. You can get a T4 Summary here or by calling 1-800-959-2221.

Completing the T4 Summary

For detailed completion instructions, see T4 Summary line instructions.

• Report amounts in Canadian dollars and cents, even if the amounts were paid in another currency. To get the average exchange rates, go to What are the average exchange rates?
• Complete a separate T4 Summary for each of your payroll accounts.
• The totals you report on your T4 Summary have to agree with the totals you report on your T4 slips. Errors or omissions can cause unnecessary processing delays.

Pensionable and Insurable Earnings Review (PIER)

Each year, we verify the calculations you made on the T4 slips that you filed with your T4 Summary. We do this to make sure that the pensionable and insurable earnings you reported agree with the CPP and EI deductions you remitted. See Pensionable and Insurable Earnings Review (PIER).

Forms and publications

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

Related topics

• T4 slip
• T4 information return