How do I meet the T4 filing deadline?

Quick answer and first action

The T4 slips and the T4 Summary must be filed with the Canada Revenue Agency by the last day of February following the calendar year, unless that date falls on a weekend or recognized holiday, and employers must provide employees with their T4s by the same deadline. For a concise employer overview see QuickBooks Canada: What is a T4.

First action for a busy payroll owner: block a two-hour session for year-end reconciliation and use the ordered checklist below. If this feels out of scope, consider outsourcing T4 preparation and filing to a trusted provider that supports secure, cloud-based payroll and year-end services.

Before you begin: confirm responsibilities and gather year-end payroll data

Gather these items before you prepare any slips. Missing data is the most common cause of late filings and corrections.

• Confirm who receives a T4, including employees, directors paid through payroll, and certain types of taxable benefits. Use your payroll register to create a candidate list.
• Collect payroll registers and year-to-date totals for wages, taxable benefits, CPP/QPP, EI, and income tax deducted.
• Verify employee details, including legal name, Social Insurance Number (SIN), mailing and email addresses, and employment status for the tax year.
• Export accounting totals from your general ledger for wages and payroll liabilities to reconcile against payroll software outputs.
• Confirm delivery preferences and consent for electronic slips where applicable.

If you need help preparing personal or payroll year-end items, Verma Accounting & Financial Services offers remote, cloud-based support and free consultations that cover payroll and personal tax topics, including T4 preparation. See the personal tax services page for more details: personal tax.

Prepare T4 slips: required fields, common errors, and internal checks

When you prepare each T4 slip, complete the essential boxes and run three validation checks to reduce the chance of CRA rejections or later corrections.

Essential slip fields to complete

• Employer name, address, and Business Number.
• Employee name, address, and SIN exactly as on file.
• Total employment income, CPP/QPP contributions, EI premiums, and income tax deducted for the calendar year.
• Taxable benefits or allowances with appropriate box codes.
• The appropriate payroll year and the employer account and branch details if applicable.

Three internal validation checks

1. Compare the payroll software year-to-date totals with your general ledger totals for wages and payroll liabilities.
2. Validate that every employee on the payroll register has a SIN and that the SIN format matches CRA expectations.
3. Confirm that taxable benefit amounts were included in year-to-date totals and are assigned to the correct box numbers on the slip.

Common slip-level errors that cause CRA correction requests include mismatched SINs, missing taxable benefit entries, and totals that do not match your year-end payroll summary. Running the checks above reduces the chance of later adjustments.

Distribute T4s to employees and retain records

Employers must provide employees with their T4 slips by the same deadline used for filing with the CRA. Acceptable delivery methods include secure paper mail, secure internal pickup, or electronic delivery where the employee has provided meaningful consent. Practical steps:

• Send slips early where possible and confirm delivery method with staff to avoid delays.
• If an employee does not receive a slip, issue a replacement as soon as you detect the omission and note the reason in your records.
• Keep payroll records and copies of issued slips for the retention period required by CRA and by your own records policy.

Treat payroll files as confidential. Use encrypted file sharing or secure payroll portals when delivering electronic slips, and document employee consent if you choose electronic delivery.

File with the CRA: paper versus electronic filing and using Internet File Transfer

Choose a filing channel early. The CRA accepts both paper submissions and electronic filing options including the Internet File Transfer (XML) service. Electronic filing is recommended for most employers, particularly those with many slips, because it is faster and provides acknowledgements of receipt. For practical steps and software options see QuickBooks Canada: What is a T4 and QuickBooks guidance on automating payroll remittance.

Step-by-step electronic filing actions

1. Export T4 data from your payroll system in the format required by the CRA, or use your payroll software's T4 generation feature.
2. Run a final validation report to ensure totals match your reconciled payroll ledger.
3. Use CRA Web Forms for small volumes or register for the Internet File Transfer (XML) service for batch uploads.
4. Submit the T4 Summary together with the T4 slips and retain the CRA acknowledgement for your records.

If you file on paper, send the T4 Summary and the required copies of slips to the CRA address applicable to your region. Electronic filers should keep the confirmation number or submission receipt as proof of filing.

If you miss the deadline or discover errors: immediate fixes and CRA expectations

If you miss the filing deadline, submit your slips and summary as soon as possible. The CRA may assess a daily late-filing penalty based on the number of T4 slips filed late, so act promptly and document the reason for delay. For practical employer guidance see QuickBooks Canada: What is a T4.

Correction steps when you discover errors

1. Create amended T4 slips for affected employees and clearly mark them as corrected.
2. File the corrected slips and an amended T4 Summary with the CRA as soon as possible.
3. Notify affected employees of changes and provide new copies of corrected slips.
4. Keep a record explaining the error, the correction, and the date of correction for audit readiness.

Deciding whether to outsource T4 preparation and filing

Outsourcing can reduce risk and save time, especially when your payroll involves multiple benefit types, many employees, or complex year-end adjustments. Consider these evaluation criteria when comparing an in-house process to outsourcing:

• Volume and complexity, the number of slips and taxable benefit types that must be reported.
• Security and systems, whether the provider uses encrypted, cloud-based portals and can demonstrate secure data handling.
• Turnaround and support, including how quickly the provider responds to employee questions and how they handle corrections.
• Cost versus time, compare internal staff time and risk exposure to the vendor fee and included services.
• References and reviews, check client references or public reviews to confirm reliability.

Verma Accounting & Financial Services offers payroll year-end support, secure cloud workflows, and the option to manage T4 filings on behalf of clients across Ontario and Canada. For providers that combine year-round payroll with year-end filing, ask about their validation checks, electronic filing capabilities, and delivery methods for employee slips. For more information on Verma Accounting services, visit the main website: Verma Accounting & Financial Services or the personal tax page: personal tax.

One-page T4 filing checklist and next steps

Use this short printable checklist in the two weeks before filing day.

• Reconcile payroll totals to the general ledger.
• Confirm employee details and SINs on file.
• Validate taxable benefits and assign to correct boxes.
• Run payroll system validation reports and correct any mismatches.
• Decide filing channel and generate T4 export or print forms.
• Distribute slips to employees and keep delivery proof.
• Submit T4 slips and T4 Summary to the CRA and save confirmation.
• If errors are found, prepare corrected slips and file amendments immediately.