Canada Revenue Agency
T4RSP and T4RIFProgram
Jonquière Tax Centre
Post Office Box 1300, LCD Jonquière
Jonquière QC G7S 0L5
To get a T4RSP Summary, go to Forms and publications or call 1-800-959-5525.
If the total number of T4RSP slips you file is more than 50 for the same calendar year, you have to file them online.
Budget 2021 announced that the threshold for mandatory electronic filing of income tax information returns for a calendar year would be lowered from 50 to 5 returns, in respect of a particular type of information return. For the latest information, refer to our webpage on the penalty for failure to file information returns at Late filing information return.
As the legislation for this measure was not finalized at the time the guides and forms were printed, the CRA will publish electronically, if necessary, the revised guides and forms once the applicable legislation has been finalized. Please check the CRA website. If you file your return prior to the revised forms becoming available, you may need to change your return.
Report amounts in Canadian dollars and cents, even if they were paid in another currency. To get the average exchange rates, go to What are the Average exchange Rates?
Filling out the T4RSP Summary
Fill out a separate summary for each payer account number. The totals you report on your T4RSP Summary have to agree with the totals you report on your T4RSP slips. Errors or omissions, can cause unnecessary processing delays.
For the year ending December 31, 20__
Make sure that the year you enter is the same as the year on the slips.
Enter the account number from your PD7A remittance form. The 15-character account number that you use to send us your clients' deductions (which appears at the top of your PD7A statement of account for current source deductions) has three parts:
- the nine-digit business number (BN)
- a two-letter program identifier
- a four-digit reference number
Name and address of payer (issuer) of plan
Enter your full name and address, including your postal code, as shown on your PD7A remittance form.
Total number of T4RSP slips filed (line 88)
Enter the total number of T4RSP slips included with the summary.
Total amounts (lines 16 to 37)
The amounts to report on the summary are the totals of the amounts in the corresponding boxes on the slips.
Remittances (line 82)
Enter the amount of income tax you remitted during the year.
Subtract the amount of the remittances from the income tax deducted. If there is no difference, enter "0." We do not charge or refund a difference of $2 or less.
Overpayment (line 84)
If you overpaid taxes and you will not be filing any other return under this account number, enter the amount of the overpayment. You may want an overpayment transferred or refunded. Include a written request that explains the reason for the overpayment and what you would like us to do.
Balance due (line 86)
Enter the amount of the balance due. An unpaid balance may result in a penalty. In addition, we will charge interest, compounded daily at the prescribed rate, on the outstanding amount.
Person to contact about this information return (lines 76 and 78)
Enter the name and telephone number of a person familiar with the records and operations of the financial institution. We may contact that person if we need more information.
An authorized officer of the financial institution has to fill out and sign this area.
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