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T4 slips are due on or before the last day of February following the year they cover, and an ROE has to be issued within 5 calendar days of an interruption of earnings, or of the pay period ending if you file it electronically. Both dates come from the CRA’s employer guides. Miss them and the penalties are real, though smaller than most employers fear.
What are the T4 and ROE deadlines?
February is the date that matters for the T4. You file the slips and the summary with the CRA, and you give each employee a copy by the same day. If the last day of February lands on a weekend, the next business day counts. The CRA’s page on when to file information returns puts it this way.
When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or it is postmarked on or before the next business day.
When to file information returns, canada.ca
The ROE runs on its own clock, and it depends on how you file.
| Form | Deadline |
|---|---|
| T4 slips and summary, to CRA and employee | Last day of February after the year |
| Paper ROE | 5 calendar days after the interruption of earnings, or after you learn of it |
| Electronic ROE, weekly, biweekly or semi-monthly pay | 5 calendar days after the pay period ends |
| Electronic ROE, monthly pay | The earlier of 5 days after the pay period ends or 15 days after the interruption starts |
| Payroll records | Keep at least 6 years |
Here’s how the ROE clock works in real life. Dana works for a Regina landscaping company on biweekly pay, and the season ends on a Friday that is also the last day of her pay period. Five calendar days later, a Wednesday, the electronic ROE is due. Weekends count, which is why employers who wait until Monday to think about it often run late.
Which T4 boxes do people get wrong?
Most errors sit in five boxes. Box 14 is employment income, and it includes salary, bonuses, vacation pay, tips and taxable benefits. Box 16 holds the employee’s CPP, box 18 the employee’s EI premiums, and box 22 the income tax you deducted. Box 24 shows insurable earnings, which stop at the yearly EI maximum.
The trap is the employer share. The CRA guide says not to put your share of CPP or EI on the slip. It’s a cost to you, not a number the employee’s slip shows.
What does a T4 look like for a $75,000 salary?
Take an Ontario employee paid $75,000 for the year. The take-home pay calculator puts CPP at $4,246.45 and EI at $1,123.07. Federal and Ontario income tax come to $12,704.66 ($8,258.60 plus $4,446.06).
So the slip would show 75,000.00 in box 14, 4,246.45 in box 16, 1,123.07 in box 18 and 12,704.66 in box 22. Box 24 would read 68,900, because EI on the calculator stops at $68,900 in 2026. Real payroll runs step through the year, so your totals may differ by a few dollars. The payroll deductions calculator shows one pay period, and the payroll remittance calculator covers what you owe the CRA.
What happens if you file late or the wrong way?
The CRA says each slip counts as an information return. In law the late penalty is $10 a day, up to $1,000, for 1 to 50 returns. But for T4s a relieving policy applies: a flat $100 for 1 to 5 late returns, and $5 a day up to $500 for 6 to 10.
Method matters too. From 2024, if you have more than 5 slips of the same type, you must file electronically. Filing on paper when you shouldn’t can draw a penalty between $125 and $2,500, depending on the number of slips. Penalties for larger late batches climb in steps, so check the CRA chart if you’re behind on a big filing.
Wrong slip? You can amend, replace or cancel a T4 after filing, on paper or online. File amended slips on their own, not mixed in with the originals.
Why an ROE mistake costs more than a late one
The reason code on an ROE is not a formality. The CRA guide for T4001 says an incorrect ROE can bring a fine of up to $2,000, up to six months in prison, or both. The ROE guide adds that knowingly entering a false or misleading reason is a serious offence.
So don’t guess at the code. If someone quit, say quit. If you laid them off, say that. And issue an ROE whenever there’s an interruption of earnings, even when the employee tells you they won’t claim. Final pay questions such as vacation pay, severance and the EI benefit estimate all start from the ROE numbers.
What should your year-end checklist include?
Start in January, not on the last day of February. Match the year’s payroll totals to your remittances. Confirm every employee’s name, address and SIN. Check that taxable benefits are in box 14 and that nobody’s CPP went past the yearly maximum. Then file, and keep a copy of the confirmation. An hour of checking in January is cheaper than an amended slip in April.
What this page is based on
Deadlines and penalties come from the Canada Revenue Agency guides on filing the T4 slip and summary and on payroll deductions and remittances, and from the Service Canada ROE guide, all read in September 2026. The dollar example uses 2026 federal and Ontario data rechecked on 29 September 2026. Quebec has its own payroll rules that aren’t covered here. This is an independent guide, separate from any government body.
Frequently asked questions
When are T4 slips due?
On or before the last day of February following the calendar year. If that day falls on a weekend, the next business day counts.
How fast must I issue an ROE?
Within 5 calendar days of the interruption of earnings on paper. Electronic ROEs for weekly, biweekly and semi-monthly pay are due 5 days after the pay period ends.
Do I put the employer share of CPP on the T4?
No. The CRA guide says the employer's share of CPP and EI stays off the employee's slip.
Must I file T4s online?
Yes, if you have more than 5 slips of the same type, for returns filed from 2024 on.
How long do I keep payroll records?
The CRA guide says at least 6 years after the year they relate to, unless the CRA approves earlier destruction.
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