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T4 and T5 slips for 2026 are due by the last day of February 2027. February 28 falls on a Sunday, so the CRA weekend rule moves the filing date to Monday, March 1, 2027. If your slip is late, ask the employer or payer first, then fall back on your last pay stub.
What is the T4 and T5 slip deadline for the 2026 tax year?
The CRA sets the due date for both slips at the last day of February after the year the slips cover. For 2026 income, that day is Sunday, February 28, 2027. When a due date falls on a weekend, the CRA treats a return as on time if it arrives by the next business day, which here is Monday, March 1, 2027.
The CRA example in its T4 guide uses the same logic for last year: the 2025 T4 due date was March 2, 2026, because February 28, 2026 was a Saturday. The CRA pages we read say the slips must reach employees by the last day of February, and they describe the weekend shift for the information return itself. They do not spell out the shift for the copy you hold in your hand. So plan for the end of February and treat March 1, 2027 as the outer limit.
| Slip | Who sends it | For what | Due, 2026 year |
|---|---|---|---|
| T4 | Your employer | Employment income, CPP, EI, income tax withheld | End of February; March 1, 2027 when the weekend rule applies |
| T5 | Banks and other payers | Interest, dividends and similar investment income outside registered plans | End of February; March 1, 2027 when the weekend rule applies |
| T4A | Payers of pensions, fees, benefits | Pension, self-employed fees, scholarships | Usually late February, per a CRA tax tip |
| T3 | Trusts and mutual funds | Trust and fund income | Usually late March, per a CRA tax tip |
These dates are for the slips. Your own return has a separate deadline, covered in our 2027 tax calendar and the income tax deadline page.
Who has to send me a T4 or T5 slip, and how?
Your employer prepares the T4 and gives you a copy, then files the matching return with the CRA. A bank, brokerage or other payer does the same with the T5. The CRA does not issue these slips. It can only post them to your CRA account after the issuer sends them in.
Delivery can be on paper or electronic. The CRA says an employer may use a secure portal without asking you first, unless you ask for paper or another exception applies, and the employer must offer paper copies as an option. If the employer wants to email the slip, it needs your consent in writing or in electronic form first. A slip sent to an address you stopped checking is still a slip that was sent, so confirm your mailing address and email with every payer in January.
Our tax slips decoder explains which box on a T4 or T5 goes where on the return, and the T4 guide covers the employment slip in detail.
What late filing penalties does a late employer face?
An employer who files T4 returns late pays a penalty with a $100 minimum. The daily rate depends on how many slips are late, and each tier has a cap. These are the figures in the CRA employer guide RC4120.
| Slips filed late | Penalty per day | Maximum |
|---|---|---|
| 1 to 50 | $10 | $1,000 |
| 51 to 500 | $15 | $1,500 |
| 501 to 2,500 | $25 | $2,500 |
| 2501 to 10,000 | $50 | $5,000 |
| 10,001 or more | $75 | $7,500 |
Giving employees their slips late is a separate penalty. The CRA page on distributing slips lists $25 per day for each slip not given, with a minimum of $100 and a maximum of $2,500.
Three examples, computed from those figures and labelled as examples only:
- An employer files 12 T4 slips 20 days late. The 1 to 50 tier is $10 a day, so 20 days comes to $200, above the $100 minimum and below the $1,000 cap. Penalty: $200.
- An employer files 40 slips 15 days late. At $10 a day, 15 days is $150. Penalty: $150.
- An employer gives one employee a slip 10 days late. At $25 a day that is $250, inside the $100 to $2,500 range. Penalty: $250. At 2 days late the daily amount is $50, so the $100 minimum applies: $100.
The employer pays these, not you. They still matter to you because a late slip can hold up your return. The CRA also says an employer with more than 5 information returns in a year must file electronically or face a paper filing penalty.
What can I do if my T4 or T5 has not arrived?
Start with the date. If it is before the end of February, the slip may simply be in the mail or in your employer's portal. After that date, the CRA says to contact the issuer, meaning your employer or financial institution, and not the CRA.
- Sign in to your CRA account and look at your tax slips. Issuers send data to the CRA on their own schedule, so a slip you cannot see there may exist elsewhere.
- Check the payer's secure portal or online banking. Many T5 slips only appear there.
- Ask the payer in writing for a copy and keep the date you asked.
- If you still have nothing, use your last pay stub of the year. It shows year-to-date income, CPP, EI and tax withheld, which is what the T4 reports.
Our page on a lost or missing tax slip walks through the steps and what to say when you contact the payer. If the filing deadline is close, do not wait for a slip that will not come. File with the information you have and correct the return later.
Should I wait for every slip before I file?
The CRA says to wait where you can. It advises collecting all slips, documents and receipts first, because filing early with missing items causes errors, reassessments and delays. It also notes that auto-fill only pulls in slips that are already in your CRA account, so a missing slip will not appear there.
Waiting has a limit. Most people have until April 30, 2027, a Friday, to file and pay. Self-employed people and their spouses or common-law partners have until Tuesday, June 15, 2027 to file, but any balance owing is still due April 30. If you file before every slip is in, you can ask for a change after your notice of assessment arrives. The CRA says online changes are normally processed within about two weeks.
What if the slip is wrong, or my employer filed late?
A wrong number on a T4 or T5 is fixed by the issuer, who sends an amended slip to you and to the CRA. Ask for the amended copy in writing and keep both versions.
If you already filed with the first version, do not file a second return. Once the notice of assessment arrives, request a change through your CRA account or your certified tax software and use the new figures. If the employer never filed the return at all, your pay stubs and bank deposits are the back-up evidence. Interest on a balance owing starts after April 30 whatever the reason, so pay an estimate when a slip is late.
What should I get ready in January and February?
A short list is enough for most people.
- Your CRA account sign-in working, with the second step tested.
- A current mailing address and email with your employer and each bank or broker.
- Your last pay stub of 2026 for each job.
- A list of every account that paid interest or dividends outside an RRSP or TFSA, since each one issues its own T5.
- A note of any job you left during the year, because the slip may have gone to your old address.
Counting slips is also a quick check. If you had two jobs and only one T4 shows up, the second may be late or sent to the wrong place.
Where does this information come from?
Dates and penalties come from the CRA pages for employers and payers, all checked in November 2026: the T4 employer guide RC4120, the page on distributing slips, the T5 information return due date page and the CRA tax tip on tax slips at tax time. The March 1, 2027 date is our own reading of the weekend rule applied to Sunday, February 28, 2027, and the penalty examples are our calculations. Penalty figures can change, so check the CRA page before you rely on them. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it.
Frequently asked questions
When are T4 slips due in 2027?
T4 and T5 slips for 2026 are due by the last day of February 2027. February 28, 2027 is a Sunday, so under the weekend rule for returns the CRA treats Monday, March 1, 2027 as the due date. Plan on the end of February to be safe.
Who do I contact if my T4 is late, the CRA or my employer?
Your employer. The CRA does not issue T4 slips and can only post them to your account after the employer files them. If the slip is not there and February has ended, ask your employer for it in writing and keep the date of your request.
Can I file my return without my T4?
You can, using your last pay stub, but the CRA prefers that you wait for the slip. If you file early and a figure turns out wrong, request a change after your notice of assessment arrives. Do not let a missing slip push you past the filing deadline.
What is the penalty for a late T4?
For employers filing late, the CRA minimum is $100 and the daily rate runs from $10 to $75 depending on slip count, capped from $1,000 to $7,500. Giving slips to staff late is $25 a day per slip, between $100 and $2,500. The employer pays, not you.
When do T5 slips arrive?
T5 slips for interest and dividends outside registered plans follow the same end of February deadline. Many banks post them in online banking first and mail them later. Check each institution, since every payer issues its own T5 and the CRA only adds them to your account after they are filed.
Does the slip deadline change my tax filing deadline?
No. The slip deadline belongs to employers and payers. Your own return is generally due April 30, 2027, or June 15, 2027 for self-employed people, though any balance owing is still due April 30. A late slip does not extend those dates, so keep your pay stubs.