T4 slip filing deadline

Who it applies to

Every employer who paid remuneration during the calendar year. The slip goes to the employee and to the CRA; the equivalent RL-1 goes to Revenu Québec, separately.

Due dates

The last day of February, rolled to the next business day if it falls on a Saturday or Sunday. In a leap year, that is the 29th.

If you miss the date

Penalty per slip and per day late, with a minimum and maximum based on the number of slips. A separate penalty applies where electronic filing was mandatory and was not used.

Frequently asked questions

Does the last day of February change in a leap year?

Yes. The rule targets the last day of February, so the 29th in a leap year, and the date rolls to the next business day if it falls on a Saturday or Sunday.

Does the penalty depend on the number of slips?

Yes. It is computed per slip and per day late, with a minimum and maximum set by the number of slips involved. A separate penalty applies where electronic filing was mandatory.