Generate T4 Slips and a T4 Summary
Businesses in Canada are required by law to submit certain wage and tax reports to federal agencies after the final payroll has been processed for a tax year.
- T4 Statement of Remuneration Paid – The T4 slip lists the total amount of federal, provincial, and local wages earned by an employee and total amount of taxes withheld for that employee. You are required to create a T4 slip for every person that you employed during the tax year.Note: By the last day of February, T4 slips must be given or mailed to all employees and submitted to the Canada Revenue Agency.
- T4 Summary of Remuneration Paid – The T4 Summary serves as a cover sheet when you submit paper copies of T4 slips to the Canada Revenue Agency. It includes the number of T4 slips being submitted as well as the total amounts reported on the forms. If you file T4 slips on paper, you must file your T4 Summary with the T4 slips by the last day of February.
To perform end-of-year payroll tasks, complete the following steps.