T4 Filing Deadline 2027: The Key Rule
The T4 filing deadline for the 2026 calendar year is Monday, March 1, 2027. The normal last-day-of-February deadline falls on Sunday, February 28, 2027, so the CRA next-business-day rule applies. Employers must prepare and submit the T4 information return and provide required copies to employees.
Phoenix Knight Financial Services helps businesses in Surrey and across the Lower Mainland keep tax and accounting records clear. This article answers the specific filing question before showing where professional help may fit.
What Is the T4 Filing Deadline for 2027?
For most employers, a T4 return covers employment income paid during the previous calendar year. The usual deadline is the last day of February, moved to the next business day if that date falls on a weekend.
| Requirement | 2026 income: normal due date |
|---|---|
| File T4 slips and T4 Summary with CRA | March 1, 2027 |
| Provide T4 slips to employees | March 1, 2027 |
| Remit monthly payroll deductions | Separate remittance deadlines throughout 2026 and January 2027 |
Do not confuse the year on the slip with the year you file it. 2026 T4 slips are filed in 2027.
Who Must Issue a T4 Slip?
Employers generally complete T4 slips when they pay employment income and the CRA's T4 reporting conditions apply. The slip can show salary, wages, bonuses, taxable benefits, and deductions such as income tax, CPP and EI.
If you hired contractors rather than employees, worker classification matters. Not every payment to a contractor belongs on a T4. Construction subcontractors may have separate reporting rules; see our contractor accounting services.
T4 Filing Checklist for Canadian Employers
- Confirm each employee's legal name, SIN and address.
- Reconcile annual gross wages, bonuses and taxable benefits.
- Compare payroll records with CPP, EI and tax deductions.
- Reconcile remittances and the CRA payroll account balance.
- Prepare each T4 slip and the matching T4 Summary.
- File using the correct CRA method before the deadline.
- Distribute employee copies using an allowed method.
- Keep filing confirmations and final reports.
Using payroll services through the year can make T4 reconciliation easier. Good bookkeeping also helps match payroll entries to bank records.
Do Employers Have to File T4 Slips Online?
The CRA generally requires electronic filing if you file more than five information slips of the same type for the calendar year. You can use CRA Web Forms or Internet File Transfer where appropriate.
For smaller returns, review the currently available CRA filing options and ensure that the T4 Summary agrees with the slips. Using the wrong filing method may cause a separate penalty even when the information is otherwise correct.
What Are the CRA Penalties for Late T4 Filing?
The CRA may assess a late-filing penalty if a T4 information return is filed after the due date. The amount depends on the number of slips and how long the return is late. Filing electronically when required is a separate rule.
Do not wait until the T4 deadline to catch up on missing payroll remittances: those have their own due dates, interest and penalties. Review payroll issues with a qualified accountant as soon as you find them.
How Do You Fix an Incorrect T4 Slip?
Check whether the T4 has already been submitted. If not, correct the payroll data before filing. If it has been filed, follow the CRA's amended-slip process rather than sending a second original slip.
Common issues include wrong employee identification, missing taxable benefits, incorrect deduction boxes and duplicate year-end payments. If a problem begins with unreconciled books, bookkeeping cleanup may help.
For a wider view of annual compliance, read our small business tax checklist.
Frequently Asked Questions
Is the T4 deadline February 28 or March 1 in 2027?
March 1, 2027 for 2026 slips, because February 28 falls on a Sunday.
Are T4 slips and payroll deductions due at the same time?
No. Payroll deductions must be remitted according to your assigned CRA remitter schedule.
Can employers give T4 slips to employees electronically?
CRA permits electronic delivery in specified circumstances. Confirm the current consent and access requirements.
How many T4 slips require online filing?
The CRA generally requires electronic filing when more than five slips of the same type are filed.
Do self-employed contractors get T4 slips?
Not normally for independent business income. The correct reporting depends on the worker and payment type.
What if an employer missed the T4 deadline?
Prepare and file the required return promptly, review CRA correspondence, and address any penalties or corrections.
Need help preparing T4 slips before March 1?
GoPK can help review your records, identify next steps and prepare for the relevant filing or bookkeeping requirement. Share the details of your situation so the right service can be discussed.
Official Guidance and Review Notes
For a specific business, special events and account circumstances can change obligations. Sources were checked for this article on October 21, 2026; tax obligations can depend on your specific facts.