T4 Summary

If you file your T4 information return electronically, do not complete this T4 Summary.

Mandatory electronic filing

Effective January 1, 2010, if you file more than 50 T4 slips for a calendar year, you must file the return over the Internet. If you do not, you are liable to a penalty.

You may choose one of the following electronic filing formats:

1) Internet File Transfer (XML)
2) T4 Desktop
3) T4 Web form

For more information about filing electronically, go to www.cra.gc.ca/t4internet.

My Business Account (MyBA) allows you to file your T4 information return over the Internet without a Web access code. You can file using T4 Web forms or Internet File Transfer. You can also view your account balance and transactions. Log in to MyBA using your epass user ID and password. If you do not have an epass, you will have to register for one. It may take up to five business days to get your CRA security code. For more information, go to www.cra.gc.ca/mybusinessaccount.

Filing on paper

Complete this form using the instructions in the RC4120, Employers' Guide - Filing the T4 Slip and Summary.

The employer's name and Account Number have to be the same as shown on your PD7A remittance form.

To get forms and publications, go to www.cra.gc.ca/forms or call 1-800-959-2221.

Send this T4 Summary and the related T4 slips to:

Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1G9

Do you have a balance owing?

If you have a balance owing, enclose a cheque or money order payable to the Receiver General. You may also be able to pay electronically through your financial institution's telephone and Internet banking services. If you remit your payment late, any balance due may be subject to penalties and interest at the prescribed rate.

Useful link

T4 Summary line instructions