The T4 filing deadline for the 2026 calendar year is Monday, March 1, 2027. The last day of February lands on Sunday, February 28, so the CRA next business day rule moves the filing date. Slips to employees are due by the last day of February.
Last updated October 19, 2026. Reviewed by Aryan Patel, founder of Senvora Group, a bookkeeping firm that supports CPA firms and business owners in the US and Canada. The facts below come from the CRA page on when to file information returns, the CRA page on distributing the slips, the CRA page on how to file information returns, the CRA Employers Guide for filing the T4 slip and summary (RC4120) and the CRA guide to filing the T4A slip and summary (RC4157). Check canada.ca for changes before you file.
Running year end for a Canadian business? Check your GST/HST input tax credits too, so you do not leave money with CRA.
New to Canadian bookkeeping rules? Our Canada bookkeeping guide puts GST/HST, payroll and T4 dates in one place.
Key takeaways
- T4 and T4A returns for 2026 are due by the last day of February 2027. That is Sunday, February 28, so the return is on time if received or postmarked by Monday, March 1, 2027.
- Employees and recipients must get their slips by the last day of February. The pages we read give the weekend next business day rule for the return, not for handing out slips.
- Late filing costs the greater of $100 or a daily amount, with maximums from $1,000 to $7,500 depending on how many slips are late.
- File electronically if you have more than 5 slips of the same type in a calendar year. Paper is only for small counts.
- T4 reports employment income. T4A covers things like pensions, self employed commissions and fees for services.
The exact dates for the 2026 tax year
The CRA sets the filing due date for T4 and T4A returns at the last day of February after the calendar year. For the 2026 calendar year, that means February 2027. The CRA deadlines page for 2027 repeats the same rule for T4, T4A and related returns. It does not print a calendar date, so we worked it out.
February 28, 2027 is a Sunday. The CRA says a return is on time if it is received or postmarked by the next business day when the due date falls on a Saturday, Sunday or recognized public holiday. The next business day is Monday, March 1, 2027.
| What | Due date for 2026 slips | Note |
|---|---|---|
| T4 and T4A return (the summary and slips filed with the CRA) | Monday, March 1, 2027 | Rule: last day of February, moved to the next business day when it falls on a weekend |
| Slips given to employees and recipients | Last day of February 2027 (Sunday, February 28) | The page we read does not say the weekend rule applies to slip delivery |
| Business stops operating | 30 days from that date | Different clock from the February date |
| Partner or sole proprietor dies | 90 days from the date of death | Different clock from the February date |
Here is a quick sanity check from last year. The CRA guide says the 2025 T4 filing date was March 2, 2026. February 28, 2026 was a Saturday, and the same weekend rule pushed it to Monday.
Our advice on slips to staff is simple. Do not bank on the weekend rule. Hand them out by Friday, February 26, 2027.
T4 vs T4A: what goes on which slip
A T4 reports what you paid an employee, before deductions. Think salary, wages, bonuses and tips. A T4A covers other payments to people. The CRA lists pension or superannuation, lump sum payments, self employed commissions, annuities and fees for services, among others.
| Slip | What it reports | Typical example |
|---|---|---|
| T4 | Employment income and related deductions | Salary, wages, bonuses, tips |
| T4A | Pension, lump sums, self employed commissions, annuities, fees for services | Fees paid to a contractor for services, commissions to a self employed agent |
The contractor line is where owners get tripped up. If you paid someone fees for services, check whether a T4A applies. A bookkeeper who tags vendors correctly all year makes that check a five minute job in February.
Late filing penalties in plain numbers
The CRA charges the greater of $100 or a daily amount. The daily amount runs for up to 100 days and depends on how many slips are late. Each slip counts as its own return.
| Slips filed late | Per day (up to 100 days) | Maximum |
|---|---|---|
| 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 |
Example: 20 slips filed 15 days late is $10 times 15 days, or $150. That beats the $100 minimum, so the penalty is $150. The CRA T4A guide also lists a smaller chart for tiny filers, with a flat $100 for 1 to 5 late slips. Read the current page for your case.
Handing out slips late is a separate penalty. The CRA page says $25 per day per slip, with a $100 minimum and a $2,500 maximum.
Do you have to file electronically?
Probably. The CRA says that for returns filed on or after January 1, 2024, you must file electronically if you have more than 5 slips of the same type in a calendar year. Before that the threshold was more than 50. Paper is allowed for 5 or fewer.
If you skip electronic filing when you need it, there is a separate penalty. The T4 guide lists $125 for 6 to 50 slips, $250 for 51 to 250, $500 for 251 to 500, $1,500 for 501 to 2,500 and $2,500 for 2,501 or more.
How to file your T4 and T4A returns
The CRA names two electronic methods on its how to file page. Web Forms lets you enter up to 100 slips at a time. Internet file transfer lets you upload an XML file up to 150 MB, made by payroll, commercial or in house software. The T4 guide adds that you can sign in to your CRA account, or use your payroll account number with a web access code if you are not using My Business Account or Represent a Client.
Here is a clean order of operations.
- Reconcile payroll for all 12 months of 2026 and match your payroll reports to your books.
- Confirm each employee name, Social Insurance Number and year end totals.
- Decide which contractors or recipients need a T4A.
- Build the slips and the summary, then file electronically by the due date.
- Give every employee and recipient their slip by the last day of February.
- Keep your records in case the CRA asks for them later.
You can hand out slips on paper, by secure portal or by email. Email needs written or electronic consent from the person. On paper, give two copies, in person or by mail, and leave your payroll account number off.
How a bookkeeper keeps this painless
Year end slips are only as good as your monthly payroll records. If the numbers match your payroll reports every month, February is a data entry exercise. If they do not, February is a cleanup job with a deadline.
We reconcile payroll each month. That means wages, source deductions and remittances agree with the books. It also keeps your Canada payroll remittance deadlines on track, since the same payroll account feeds both. If you are behind, start with our retroactive bookkeeping guide.
Are you also near the sales tax line? Read about GST/HST registration and the $30,000 small supplier rule. Dates for sales tax are in our Canada GST/HST deadlines.
In the QuickBooks files we review, setup problems showed up in most of them. Read the 5 QuickBooks setup errors we see most to see what to check before year end.
Mistakes that cost owners money
- Treating the weekend rule as a reason to hand out slips late.
- Forgetting a T4A for someone paid fees for services.
- Filing on paper when you have more than 5 slips of one type.
- Waiting until late February to find that payroll totals do not match the books.
- Skipping a record of why a slip could not be delivered.
If a slip comes back undeliverable, the CRA wants you to note what you tried and include that slip with your filing. Keep it on file.
Not sure what a bookkeeper costs? See our outsourced bookkeeping pricing breakdown.
Frequently asked questions
What is the T4 filing deadline for 2026?
Monday, March 1, 2027. The CRA due date is the last day of February, which is Sunday, February 28, 2027. When a due date falls on a weekend, the return is on time if received or postmarked by the next business day.
When do employees get their T4 slips?
By the last day of February after the calendar year. For 2026 that is February 28, 2027. Do not rely on a weekend extension for slips. Hand them out by Friday, February 26.
What is the difference between a T4 and a T4A?
A T4 reports employment income like salary, wages, bonuses and tips. A T4A reports other payments such as pensions, lump sums, self employed commissions and fees for services.
What is the penalty for filing T4s late?
The greater of $100 or a daily amount for up to 100 days. The daily amount is $10 for 1 to 50 late slips, with a $1,000 maximum, and rises with more slips up to $7,500.
Do I have to file T4s electronically?
Yes if you have more than 5 slips of the same type in a calendar year. You can use Web Forms for up to 100 slips at a time, or Internet file transfer for an XML file.
Sources
- CRA page on when to file information returns (canada.ca)
- CRA page on distributing the slips (canada.ca)
- CRA page on how to file information returns (canada.ca)
- CRA Employers Guide for filing the T4 slip and summary (RC4120) (canada.ca)
- CRA guide to filing the T4A slip and summary (RC4157) (canada.ca)
- CRA tax deadlines page for Canadian businesses (canada.ca)
Want your payroll ready before February?
Senvora Group handles monthly payroll reconciliation and year end cleanup as part of outsourced bookkeeping for Canadian owners and CPA firms. Message us and we will check where your 2026 payroll stands. Is your payroll report matching your books today?
