• T4 Summary

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

Mandatory electronic filing

You must file electronically if you have more than the following number of information returns of the same type for a calendar year:

• Returns filed before January 1, 2024 more than 50 slips

• Returns filed on or after January 1, 2024 more than 5 slips

You may choose one of the following electronic filing formats:

• Internet file transfer (XML)

• Web Forms

For more information about filing electronically, go to canada.ca/taxes-iref.

You can also file your information returns online using the "File a return" service. Go to:

• My Business Account at canada.ca/my-cra-business-account, if you are the business owner

• Represent a Client at canada.ca/taxes-representatives, if you are an authorized representative or employee

Filing on paper

Fill out this form using the instructions at canada.ca/taxes-slips.

The employer's name and payroll program account number have to be the same as shown on your statement of account.

To get our forms and publications, go to canada.ca/cra-forms or call 1-800-959-5525.

Send this T4 Summary and the related T4 slips to:

Make a payment

If you have a balance owing, you can make your payment in many different ways.

You can pay:

• online or by telephone using your financial institution's banking services

• online by using the CRA's My Payment service at canada.ca/cra-my-payment

• by setting up a pre-authorized debit agreement using the My Business Account service at canada.ca/my-cra-business-account

• in person at your financial institution in Canada. To do so, you have to have a remittance voucher

Note
As of January 1, 2024, payments or remittances to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty, unless they cannot reasonably remit or pay the amount electronically. For more information, go to canada.ca/payments.

For more information on how to make your payment, go to canada.ca/payments. If you remit your payment late, any balance due may be assessed penalties and interest at the prescribed rate.

Personal information (including the SIN) is collected and used to administer or enforce Part IX of the Excise Tax Act, and related programs and activities including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 047 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.

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