Amending, cancelling, adding, or replacing slips
After filing your T4RSP or T4RIF information return, you may notice an error on a T4RSP or T4RIF slip. If so, you will have to prepare an amended slip to correct the information. Provide copies to the recipient. Do not include slips that have no changes.
Amending or cancelling slips over the Internet
To amend a slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”
To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code “A” and slip report type code “C.”
For more information on amending or cancelling slips online, go to Filing information returns electronically.
Amending or cancelling slips on paper
If you choose to file your amended return on paper, clearly identify the slips as amended or cancelled by writing “AMENDED” or “CANCELLED” at the top of each slip. Make sure you fill in all the necessary boxes, including the information that was correct on the original slip. Send two copies of the slips to the recipient. Send one copy of the amended/cancelled slips to Employer Service Section in any National Verification and Collection Centres (NVCC) with a letter explaining the reason for the amendment or cancellation.
Do not file an amended or cancelled T4RSP or T4RIF Summary.
Note
If you notice errors on the T4RSP or T4RIF slips before you file them with us, you can correct them by preparing new information slips and removing any incorrect copies from the return. If you do not prepare a new slip, initial any changes you make on the slip. Be sure to also correct the T4RSP or T4RIF Summary.
Adding slips
After you file your T4RSP or T4RIF information return, you may discover that you need to send us additional T4RSP or T4RIF slips. If you have original slips that were not filed with your information return, file them separately either electronically or on paper.
Note
If you file additional T4RSP and T4RIF slips electronically for deceased individuals, and have already filed an information return, please use summary report type code “A” and slip report type code “A".
To file additional slips electronically, see Electronic filing methods.
If you file additional slips on paper, clearly identify the new slips by writing "ADDITIONAL" at the top of each slip. Send one copy of the additional slips to any National Verification and Collection Centres (NVCC).
File an additional T4RSP or T4RIF Summary.
Notes
For information returns filed before January 1, 2024, if you file more than 50 information returns (slips) for a calendar year, you must file by internet.
For information returns filed after December 31, 2023, if you file more than 5 information returns (slips) for a calendar year, you must file by Internet.
As of January 1, 2024, payments or remittances to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty, unless they cannot reasonably remit or pay the amount electronically. For more information, go to Payments to the CRA.
Replacing slips
If you issue T4RSP or T4RIF slips to replace copies that are lost or destroyed, do not send us copies of these slips. Clearly identify them as "DUPLICATE" copies, and keep a copy for your records.
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