Slips and summaries

T4/T4A information returns

Completing and filing information returns – You have to file the T4 or T4A information return on or before the last day of February following the calendar year that the information return applies to. If the due date falls on a Saturday, or a Sunday, your information return is due the next business day.

T5 information returns

You have to file your T5 information return on or before the last day of February following the calendar year that the information returns applies to. For example, if you are filing a T5 information return for 2016, it has to be filed on or before the last day of February 2017. If this date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is due on the next business day. Note that several provinces and territories have their own unique holidays. Therefore, due dates may be affected depending on where you reside.

If you end your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended.

Send the recipients' copies of the T5 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5 information return. For more information, go to Return of Investment Income (T5).

Contract payments


Construction businesses can report payments made to subcontractors on either a calendar or fiscal year basis. Information returns have to be filed within six months after the end of the reporting period. For information, go to Contract Payment Reporting System (CPRS).


The T1204 information return for the year ending December 31 is due March 31 of the following year. For more information, go to Contract Payment Reporting System (CPRS).

Partnerships (including farming and fishing)

Most partnerships will file a T5013, Partnership Information Return by March 31.

However, there are exceptions. For more information, see Guide T4068, Guide for the Partnership Information Return (T5013 Forms).

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