T4 Summary line instructions

In the area at the top of the T4 Summary, enter the 15-character payroll account number that you use to send us your employees' deductions, your operating or trade name, and your address.

Year
Enter the last two digits of the calendar year for which you are filing the return.

Line 14 - Employment income
Enter the total of box 14 from all T4 slips.

Line 16 - Employee's CPP contributions
Enter the total of box 16 from all T4 slips.

Line 18 - Employee's EI premiums
Enter the total of box 18 from all T4 slips.

Line 19 - Employer's EI premiums
Enter your share of EI premiums (multiply the employees' total premiums by the employer's premium rate).

Line 20 - Registered pension plan (RPP) contributions
Enter the total of box 20 from all T4 slips.

Line 22 - Income tax deducted
Enter the total of box 22 from all T4 slips.

Line 27 - Employer's CPP contributions
Enter your share of CPP contributions.

Line 52 - Pension adjustment
Enter the total of box 52 from all T4 slips.

Lines 74 and 75 - Canadian-controlled private corporations or unincorporated employers
Enter the social insurance numbers of any proprietors or principal owners.

Lines 76 and 78 - Person to contact about this return
Enter the name and telephone number of a contact person that we can call to get or clarify information on the T4 Summary.

Line 80 - Total deductions reported
Add the amounts reported on lines 16, 27, 18, 19, and 22 of the T4 Summary. Enter the total on line 80.

Line 82 - Minus: remittances
Enter the amount you remitted for the year under your payroll account number.

Note
A remittance that was due in January of the current year (for deductions made in December of the previous year) is considered late when paid with the previous year's information return (T4, T4A) and this return is filed after the remittance due date.

Difference
Subtract line 82 from line 80. Enter the difference in the space provided. If there is no difference between the total deductions you reported and the amount you remitted for the year, leave lines 84 and 86 blank. Generally, we do not charge or refund a difference of $2 or less.

Line 84 - Overpayment
If the amount on line 82 is more than the amount on line 80 (and you do not have to file another type of return for this account number), enter the difference on line 84. Attach a note indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.

Line 86 - Balance due
If the amount on line 80 is more than the amount on line 82, enter the difference on line 86.

Amount enclosed
Whether you file electronically or file a paper return, you can make your payment in several different ways:

• My Payment is a payment option that allows you to make payments online, using the CRA's Web site, from an account at a participating Canadian financial institution. For more information, go to My Payment.
• You may may be able to pay electronically using your financial institution's telephone banking, or automated bank machines. Contact your financial institution for more information.
• You can make your payment at your Canadian financial institution. Complete your remittance form and present it with your payment. The financial institution will date stamp the bottom part and return the top part to you as a receipt.
• You can also send a cheque or money order payable to the Receiver General to any tax centre, with a letter that indicates the tax year for which the payment applies, the amount covering your outstanding balance, and your payroll account number.
• You can enclose a cheque or money order payable to the Receiver General for the balance owing with your T4 information return.

Notes
Regardless of the filing method, Threshold 2 remitters must remit any balance due electronically or in person at their Canadian financial institution.

Threshold 2 remittances that are received by the CRA at least one full day before the due date will be considered to be received by a financial institution and a penalty will not be charged. See Accelerated remitter for more information about Threshold 2 remitting requirements.

If you remit your payment late, any balance owing may be subject to penalties and interest at the prescribed rate.

Line 88 - Total number of T4 slips filed
Enter the total number of T4 slips that you are including with the T4 Summary.