Form detail
CRA Form T4
Statement of Remuneration Paid
Country
Canada
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Statement of Remuneration Paid
Annual T-slip for employment income.
Who must file: Employers reporting employment income, CPP contributions, EI premiums, and income tax deducted.
Practical overview
T4 slips are due to employees and CRA by the last day of February following the calendar year. Common errors include incorrect provincial tax codes, missing pensionable/insurable earnings boxes, and reporting taxable benefits in the wrong slip codes. Filing 50 or more T4s in a year requires electronic filing.
Practical steps
- Reconcile year-end payroll source deductions.
- Issue T4 slips to employees by last day of February.
- Submit T4 Summary and slips to CRA electronically.
- Correct errors with T4 amendments as needed.
Due-date notes
Last day of February following the calendar year.
Timing: 28 February
Penalty snapshot
Penalties for late T4 information returns range from 100 CAD to 7,500 CAD depending on number of slips and lateness.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormCRA T1
Primary sources
- CRA: T4 Statement of Remuneration PaidVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.