T4 Filing Deadline
T4 and T4A slips are due the last day of February (March 1, 2027 for 2026). Who gets which slip, electronic filing and late penalties.
The short version
- T4 and T4A slips and summaries are due the last day of February. For the 2026 year, February 28, 2027 is a Sunday, so the deadline is Monday, March 1, 2027.
- Employees must have their T4 slips by the same date.
- More than five slips of one type? You must file electronically (internet file transfer, web forms or software). Paper filing then carries a penalty starting at $125.
- Late filing: $10 a day for 1 to 50 slips, up to $1,000, with a $100 minimum. The penalty grows with the number of slips.
- T4A box 048 is for fees paid for services over $500 in a year. CRA has mostly not penalized missing box 048 slips, except in the trucking industry since 2025.
T4 Filing Deadline
The T4 deadline arrives at the worst time of year: right after holiday payroll, right before tax season, and in the shortest month. It's also one of the few CRA deadlines with a penalty that starts the very next day, whether you owe tax or not. Here's what's due, who gets a slip, and the penalties if February gets away from you.
Which Slip, for Whom
| Slip | For | Due |
|---|---|---|
| T4 | Employees: salary, wages, bonuses, vacation pay, taxable benefits, retiring allowances | Last day of February |
| T4A | Pensions, retiring allowances not on a T4, scholarships, and fees for services (box 048) | Last day of February |
| T5 | Dividends paid by your corporation to shareholders | Last day of February |
| T5018 | Construction subcontractor payments | Six months after the reporting period |
Construction businesses also file T5018s; see paying subcontractors. Corporation dividends: dividends and the T5.
Not sure who needs a slip?
Tell the assistant who you paid last year: employees, family, contractors, yourself through a corporation. It lists the slips you need, the boxes that matter and the deadlines.
Penalties
| Late slips | Penalty per day | Maximum |
|---|---|---|
| 1 to 50 | $10 | $1,000 |
| 51 to 500 | $15 | $1,500 |
| 501 to 2,500 | $25 | $2,500 |
Minimum $100. Separate penalties apply for not giving slips to employees on time ($25 a slip a day, $100 minimum, $2,500 maximum) and for filing on paper when you were required to file electronically ($125 for 6 to 50 slips, more above that). Interest and the other payroll penalties are on penalties and interest.
Year-End Checklist
- Reconcile payroll totals with your remittances for the year. The T4 summary compares them, and a shortfall is assessed.
- Include taxable benefits such as a company vehicle, gifts over $500 and group life insurance; see taxable employee benefits.
- Check the boxes that matter to employees: box 14 (income), 16 and 16A (CPP), 18 (EI), 22 (tax), 44 (union dues), 52 (pension adjustment).
- Family on payroll? Check CPP and EI rules for related employees; see paying your spouse.
- File electronically and keep the confirmation number.
Setting up payroll in the first place: how to open a payroll account. Employees missing a slip can see missing tax slips, and what each box means on the T4 slip.
T4 Filing Questions
When are T4 slips due for 2026?
The last day of February. Because February 28, 2027 falls on a Sunday, the 2026 T4 slips and summary are due Monday, March 1, 2027.
Do I have to file T4s electronically?
Yes, if you file more than five slips of the same type in a calendar year. Filing on paper when electronic filing is required carries a separate penalty.
What is the penalty for filing T4s late?
For 1 to 50 slips, $10 a day up to $1,000, with a $100 minimum. Larger numbers of slips have higher daily penalties and maximums.
Do I need to issue a T4A to a contractor?
Fees for services over $500 in a year are reported in T4A box 048. CRA has generally not assessed penalties for missing box 048 slips, except in the trucking industry from 2025, but reporting is still expected.
When must employees receive their T4?
By the same deadline as filing with CRA, the last day of February (or the next business day).
How do I prepare T4 slips?
Most employers use payroll software, which produces the slips and the electronic file. Small employers can also use CRA’s free T4 Web Forms in My Business Account. Each slip shows employment income, deductions and taxable benefits for one employee.
Sources: CRA, RC4120, Employers' Guide: Filing the T4 Slip and Summary; RC4157, T4A slip and summary. Checked October 2026. The March 1, 2027 date applies the weekend rule to February 28, 2027; CRA confirms each year's date in its guide.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.