T4/T5 Deadline to file

You must file T4/T5 slips on or before the last day of February following the calendar year to which the slips apply. If you do not, you may be assessed a penalty. The penalty for failing to file T4 slips is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

Filing Methods

We recommend to file online. The internet filing is available from January 8, 2018 onward. You can file up to 100 slips on the CRA website. The slips are validated in real time.

Distribution

Give each of your employees their T4 slips in one of the following ways:

1. Sent electronically
2. Two paper copies in person
3. Two paper copies by mail to the last known address of the employee

Amending T-slips

After filing your information return, you may notice an error on the T-slips. If so, you will have to prepare amended slips to correct the information. Give the recipient two copies of the slips. Do not include slips that have no changes.

If paper copies were sent, clearly identify the new slips as amended by writing “AMENDED” at the top of each slip. Make sure you fill in all the necessary boxes, including the information that was correct on the original slip. Send two copies of the slips to the recipient.