When is the T4 deadline for 2026 slips?

T4 slips and the T4 Summary are due on the last day of February after the calendar year. For 2026 that is Sunday, February 28, 2027, and under the CRA's weekend rule a return received or postmarked by the next business day is on time, so the practical deadline is Monday, March 1, 2027. The same date applies to T4A slips. Employees must have their slips by then too, and anyone filing 6 or more slips of one type must file electronically.

Updated October 30, 2026. Figures from the CRA pages linked below. The March 1, 2027 date is the CRA's published weekend rule applied to February 28, 2027.

The deadlines

  • T4, T4A, T4A-NR, T4PS: last day of February (for 2026 slips, March 1, 2027 under the weekend rule).
  • Copies to employees: same date.
  • T5018 (contract payments): not February. Due 6 months after the end of the reporting period you chose.

Electronic filing

  • 6 or more slips of a type: must be filed electronically (Internet file transfer or web forms).
  • Penalty for paper when electronic is required: $125 for 6 to 50 slips, $250 for 51 to 250, $500 for 251 to 500, $1,500 for 501 to 2,500, $2,500 for 2,501 or more, set separately for each type of return.

Late-filing penalties

  • 1 to 50 slips: $10 a day, maximum $1,000.
  • 51 to 500 slips: $15 a day, maximum $1,500.
  • 501 to 2,500 slips: $25 a day, maximum $2,500.
  • Minimum: $100 in every case.
  • Slips not given to employees on time: $25 a day per slip, minimum $100, maximum $2,500.
  • Interest: compounded daily, also on penalties.

Before you file: a year-end check

  • Tie the T4 Summary to your remittances: total CPP, EI and income tax on the slips should match what you remitted for the year. A shortfall shows as a balance due (line 86).
  • Taxable benefits: a company vehicle, cell phone or gift cards may need to be on the slip.
  • Owner salaries: an owner paid by salary gets a T4 like any employee; dividends go on a T5 instead.

Worked examples (estimates for illustration)

  • Kelowna electrical contractor, 4 employees: 4 slips, so paper or electronic is allowed. Filed March 11, 2027, 10 days late: 10 x $10 = $100 (the minimum).
  • Penticton framing company, 12 employees, filed on paper on time: 12 slips is over the limit of 5, so a $125 penalty for not filing electronically.
  • Vernon restaurant, 30 slips, filed 120 days late: 120 x $10 = $1,200, capped at $1,000.

FAQ

Do I file a T4 for subcontractors?
No. Contractors in construction may need T5018 slips instead, on a different deadline.

Can I file early?
Yes, once the year's last pay is processed.

Does BC have its own slip?
No. BC income tax is on the same T4.

Every situation is different, so talk to your accountant about your specifics.

Related: T5018 slips for subcontractors; Payroll services in Kelowna; BC employer health tax.

Want a second set of eyes? Email info@murtaghco.ca or book a 30-minute call. Devon Murtagh, CFA, FRM.

Sources: CRA: When to file information returns; CRA: RC4120 Employers' guide, T4; CRA: Filing information returns electronically; CRA: T4 Summary.