T4 Summary line
instructions
The 15-digit Business Number that is entered on the
identification page will be transferred to the T4 Summary as well
as the operating or trading name and the employer's address.
DT FormMax automatically calculates the total amounts to be
reported in boxes 14, 16, 18, 19, 20, 22, 27, 52, 80 and 88 from
the T4 slips. A manual input is required for the remittances in box
82. For Canadian-controlled private corporations or unincorporated
employers, the SIN of the proprietor(s) or principal owner(s) must
be entered in boxes 74 and 75.
Reminder:
The T4 information return must be filed no later than the last day
of February of the following calendar year.
Year
The year ending will be that of the calendar year for which the
employer is filing the return.
Line 14 - Employment income
Total of box 14 from all T4 slips.
Line 16 - Employee's CPP contributions
Total of box 16 from all T4 slips.
Line 18 - Employee's EI premiums
Total of box 18 from all T4 slips.
Line 19 - Employer's EI premiums
Employer's share of EI premiums (the employees' total premiums
multiplied by the employer's premium rate).
Line 20 - Registered pension plan (RPP) contributions
Total of box 20 from all T4 slips.
Line 22 - Income tax deducted
Total of box 22 from all T4 slips.
Line 27 - Employer's CPP contributions
Employer's share of CPP contributions.
Line 52 - Pension adjustment
Total of box 52 from all T4 slips.
Lines 74 and 75 - Canadian-controlled private corporations or
unincorporated employers
The social insurance numbers of any proprietors or principal
owners.
Lines 76 and 78 - Person to contact about this return
The name and telephone number of a contact person that can be
called to get or clarify information reported on the T4
Summary.
Line 80 - Total deductions reported
Total of the amounts reported on lines 16, 27, 18, 19, and 22 of
the summary.
Line 82 - Minus: remittances
Enter the amount remitted for the year under the Business
Number.
A remittance that was due on January 15 of the current year (for deductions made in December of the previous year) is considered late when paid with the previous year's information return (T4, T4A), and this return is filed after January 15.
Line 82 will be subtracted from line 80 and the difference entered in the space provided. If there is no difference between the total deductions reported and the amount remitted for the year, lines 84 and 86 will remain blank. Generally, there is no charge or refund if there is a difference of $2 or less.
Line 84 - Overpayment
If the amount on line 82 is more than the amount on line 80, the difference will be entered on line 84. Attach a note indicating the reason for the overpayment and whether this amount should be transferred to another account or another year, or to refund the overpayment.
Line 86 - Balance due
If the amount on line 80 is more than the amount on line 82, the difference will be entered on line 86.
Amount enclosed
If a balance due, enclose a cheque or money order with the T4 Summary payable to the Receiver General for the balance owing. If you remit your payment late, any balance owing may be subject to penalties and interest at the prescribed rate.
Line 88 - Total number of T4 slips filed
The total number of T4 slips that are included with the T4 Summary.
Other help:
T4 Summary (page 2) - filing instructions