T4 deadline 2027: Monday, March 1
The 2026 T4 slips and T4 Summary are due to the CRA on Monday, March 1, 2027. The legal deadline is the last day of February after the calendar year the slips cover, and February 28, 2027 falls on a Sunday. When a due date lands on a weekend or a public holiday the CRA recognizes, the return is on time if it arrives by the next business day. The CRA's own T4A guide states the 2026 T4A due date as "Sunday, February 28, 2027", which under that rule becomes March 1.
- What is due: the T4 information return (every T4 slip plus the T4 Summary) for pay made in the 2026 calendar year, and the T4A return for pensions, fees for services and other amounts.
- Who it affects: every Canadian employer that paid salary, wages, bonuses, taxable benefits or other employment income in 2026, including an owner-manager's corporation that paid the owner a salary.
- The same date applies to employees: each employee must also have their copy by the last day of February, which is March 1, 2027 this cycle.
Nothing about the rules changed for the 2026 slips. What changes each year is the calendar, and the penalties are steep enough that the date is worth having in front of you before payroll closes for the year.
2026 T4 and T4A deadlines at a glance
| Obligation | Rule | Date for 2026 slips | Prior cycle (2025 slips) |
|---|---|---|---|
| File T4 slips and T4 Summary with the CRA | Last day of February, or the next business day | Monday, March 1, 2027 | March 2, 2026 |
| File T4A slips and T4A Summary | Last day of February, or the next business day | Monday, March 1, 2027 | March 2, 2026 |
| Give employees their T4 copies | Last day of February | Monday, March 1, 2027 | March 2, 2026 |
| Business stops operating | Within 30 days of the date it stops | 30 days after closure | Same rule |
| Sole proprietor or partner dies | Within 90 days of the death | 90 days after the death | Same rule |
Source: CRA Employers' Guide RC4120 and Guide RC4157 (T4A).
Owner-managers also tend to ask about the RRSP date in the same breath. Contributions made in the first 60 days of 2027 can be deducted for 2026, which runs to March 1, 2027 as well. The 2027 RRSP dollar limit is covered in RRSP Limit 2027 Is $35,390.
More than five slips? You must file electronically
Since January 1, 2024, any employer filing more than 5 slips of the same type for a calendar year must file that return electronically. Before 2024 the threshold was more than 50 slips, so a business with six to fifty employees that still mails paper returns is out of step with the current rule.
The CRA offers two electronic routes (CRA: How to file information returns):
- Web Forms: the CRA's step-by-step online form, suited to smaller employers entering slips by hand.
- Internet file transfer: an XML file of up to 150 MB produced by payroll, commercial or in-house software.
Penalty for filing T4 slips on paper when electronic filing is required
| Number of T4 slips filed on paper | Penalty |
|---|---|
| 6 to 50 | $125 |
| 51 to 250 | $250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
This penalty is separate from the late-filing penalty below and is calculated per type of slip.
Late T4 penalty: how much it costs
A late T4 return is penalized per day, scaled to how many slips are late, with a minimum penalty of $100.
| Number of slips filed late | Penalty per day | Maximum penalty |
|---|---|---|
| 1 to 50 | $10 | $1,000 |
| 51 to 500 | $15 | $1,500 |
| 501 to 2,500 | $25 | $2,500 |
| 2,501 to 10,000 | $50 | $5,000 |
| 10,001 or more | $75 | $7,500 |
Not giving employees their copies on time is a third, separate penalty: $25 per day for each slip, with a minimum of $100 and a maximum of $2,500 (CRA: Distribute the slips). A small employer that files late on paper and also hands out slips late can be charged all three.
Who needs a T4 slip, and who needs a T4A instead
- T4: employees paid employment income in 2026, including salary, wages, bonuses, vacation pay and taxable benefits. An owner-manager paid a salary by their own corporation gets a T4 like any other employee; dividends go on a T5 instead.
- T4A: pensions, fees for services, and other amounts that are not employment income. For many T4A amounts a slip is required when the total paid to the recipient in the year is more than $500, or when tax was deducted.
- Contractors versus employees: whether a worker gets a T4 or a T4A depends on whether they are an employee in the first place. See Contractor vs Employee: How the CRA Decides.
What to do before March 1, 2027
- Check the deduction totals. Each employee's CPP, CPP2 and EI on the T4 should match what was withheld and stop at the 2026 maximums. The figures are in CPP and EI Maximum Contributions 2026, and how the two CPP tiers work is in CPP, CPP2 and EI Explained.
- Reconcile to remittances. The T4 Summary totals should agree with the source deductions remitted through the year. Differences are easier to fix in January than after the return is filed.
- Capture taxable benefits. Gift cards, holiday gifts over the CRA's limits and personal use of a company vehicle all belong on the T4. See Are Employee Gifts Taxable? and CRA Mileage Rate 2026.
- Confirm SINs and addresses. Fixing identification before filing avoids amended slips afterwards.
- Decide how slips go out. A secure employer portal works for current employees without prior consent, but former employees, people on extended leave and anyone who asks for paper still need a paper copy. Emailing slips requires the employee's consent first, in writing or electronically.
Edge cases
The business closed during 2026
The return is not due on March 1. It is due within 30 days of the date the business stopped operating, so a business that wound down in December may already be late by January.
An employee died in 2026
The employer still prepares a T4 for the income paid to the employee during the year they died, on the usual schedule.
A corporation with a non-calendar year-end
T4 slips always follow the calendar year in which pay was made, not the corporation's fiscal year. A bonus accrued in a June 30 fiscal year but paid in January 2027 goes on the 2027 T4. Timing rules for accrued bonuses are covered in The Bonus Accrual 180-Day Rule.
You find a mistake after filing
Correct it with amended slips for the affected employees rather than sending a second original return.
Frequently asked questions
When are T4 slips due in 2027?
The 2026 T4 slips and T4 Summary are due Monday, March 1, 2027, because February 28, 2027 is a Sunday. Employee copies are due the same day.
Is the T4A deadline the same as the T4 deadline?
Yes. The CRA lists the 2026 T4A due date as February 28, 2027, which moves to Monday, March 1, 2027 under the weekend rule.
Can I file T4 slips on paper?
Only if you have five or fewer slips of that type. With six or more, the return must be filed electronically or a separate penalty applies, starting at $125.
What is the penalty for a late T4?
From $10 a day up to $1,000 for 1 to 50 late slips, rising to $75 a day up to $7,500 for more than 10,000 slips, with a $100 minimum.
How RN Canada can help
RN Canada prepares T4 and T4A slips and summaries for owner-managed businesses, reconciles them to the year's remittances and deduction maximums, and hands them back ready for you to file before the deadline. We work from offices in Edmonton and Vancouver and serve businesses across Canada remotely. Get in touch before payroll closes for 2026.
This article is general information as of November 2, 2026 and is not tax advice for your situation. Rules and dates are from CRA publications current at the time of writing.