Payroll & slips
T4 filing deadline and year-end checklist for Canadian employers
Prepare employee information, reconcile payroll and retain submission evidence before the T4 deadline. See the ordinary deadline for 2026 slips.
Keep the reporting year visible
T4 preparation follows the calendar year. The ordinary filing deadline is the last day of February in the following year, with the next-business-day rule for a weekend or CRA-recognized holiday. The March 1, 2027 example follows that rule for ordinary 2026 T4 reporting; special situations can have different requirements.
The employer also needs to provide employees with their slips. Filing with CRA and distributing employee copies are separate steps to check.
Prepare the package before the final week
- Review employee names, addresses and identification details in the payroll system.
- Reconcile year-to-date payroll totals, deductions and employer contributions.
- Resolve differences between payroll records and the remittances posted to the account.
- Confirm the appropriate slip and summary preparation process with your payroll provider.
- Plan how employee copies will be distributed using a suitable secure process.
This is a working checklist, not a complete list of reporting boxes or a substitute for the employer guide. Do not place employees' sensitive identifiers in a general calendar note.
Keep evidence of both steps
Save the submission confirmation from the filing system. Separately note when employee copies were distributed and any follow-up needed. If a return is rejected, a draft PDF or export file is not proof that CRA accepted it.
Use the reminder to start preparation
Add an internal review appointment before the statutory deadline. In Compliance Calendar, include the relevant information-slip obligations in the business profile and keep preparation notes against the deadline. Verify the generated date against the current CRA guidance. Periodic payroll remittances remain due on their own schedule even while the annual slips are being prepared.
Common questions
Is the T4 deadline the same as the monthly payroll deadline?
No. T4 reporting is an annual information-return task. Payroll remittances follow the employer’s assigned remittance schedule.
Can I mark it complete when my payroll provider creates a draft?
Wait for evidence that the return was submitted, and check employee distribution separately.
Official sources
Reviewed October 31, 2026. Examples are hypothetical, not customer testimonials. General information, not tax advice. Confirm applicable rules and account-specific notices with the authority or your adviser.