General
The T4 information return includes the T4 Summary and copy 1 of the T4 slips. It must be filed no later than the last day of February following the calendar year to which the information return applies, using either paper forms or electronic media filing.
Note: Where more than 50 slips are issued for the year, electronic media filing is mandatory.
Form T4 Summary, Summary of remuneration paid, provides the total of the amounts entered on the T4 slips.
When the T4 information return is filed on electronic media, the T4 Summary does not have to be completed. When the T4 information return is filed on paper, the T4 Summary is required.
Taxprep Forms calculates the total amounts reported in boxes 14, 16, 18, 20, 22, 27 and 52 on the T4 slips and enters them in the appropriate place on the T4 Summary form. The employer's Canada Pension Plan contributions (box 27) and Employment Insurance premiums (box 19) are also calculated.
Note: The employer's Québec Pension Plan contributions are calculated on the RL-1 Summary,Summary of source deductions and employer contributions.
At the bottom of the T4 Summary, in the boxed area, you can:
- Indicate that the data will be filed on electronic media support;
- Specify the employer’s Employment Insurance contribution rate, if this rate differs from 1.4;
- Specify the sales tax to which the employer is subject to for purposes of calculating the additional amount to remit with respect to an employee’s automobile benefits;
- Indicate if the employer is a large business , as defined in subsection 236.01(1) of the Excise Tax Act;
- Enter notes for the T4/RL-1 slip.
The following is taken from page 2 of the form.
If you file your T4 information return electronically, do not fill out this T4 Summary.
Mandatory electronic filing
If you file more than 50 T4 slips for a calendar year, you must file the T4 return over the Internet.
You may choose one of the following electronic filing formats:
- Internet file transfer (XML)
- Web Forms
For more information about filing electronically, go to canada.ca/taxes-iref.
You can also file your information returns online using the "File a return" service. Go to:
- My Business Account at canada.ca/my-cra-business-account, if you are the business owner
- Represent a Client at canada.ca/taxes-representatives, if you are an authorized representative or employee.
Filing on paper
Fill out this form using the instructions in the RC4120, Employers' Guide – Filing the T4 Slip and Summary.
The employer's name and payroll program account number have to be the same as shown on your statement of account.
To get our forms and publications, go to canada.ca/cra-forms or call 1-800-959-5525.
Send this T4 Summary and the related T4 slips to:
Jonquière TC
T4 Program
Post Office Box 1300 LCD Jonquière
Jonquière QC G7S 0L5
Make a payment
If you have a balance owing, you can make your payment in many different ways.
You can pay:
- online or by telephone using your financial institution’s banking services
- online by using the CRA’s My Payment service at canada.ca/cra-my-payment
- by setting up a pre-authorized debit agreement using the My Business Account service at canada.ca/my-cra-business-account
- in person at your financial institution in Canada. To do so, you have to have a remittance voucher
For more information on how to make your payment, go to canada.ca/payments. If you remit your payment late, any balance due may be assessed penalties and interest at the prescribed rate.
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties, or other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 047 on Info Source at canada.ca/cra-info-source.
See Also
RL-1 Summary, Summary of Source Deductions and Employer Contributions