T4 Summary – Information for employers

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What is a T4 summary

The T4 summary represents the total of the information reported on all of the T4 slips you prepared for each employee for the calendar year.

It provides information such as total insurable earnings for all employees. It also gives the total of contributions for CPP, EI, and income tax.

Sample

T4 summary

Get ready to fill out

  • Report all amounts in Canadian dollars, even if they were paid in another currency, learn more on the average exchange rates: Exchange rates
  • Fill out a separate T4 summary for each T4 information return submitted on one of your payroll program accounts. The totals you report on your T4 summary have to agree with the totals you report on your T4 slips
  • If you have not reported any amounts on the T4 slip or summary, there is no need to send us a form
  • Do not change your address using the T4 summary, learn more: Make changes to your account

How to fill out

Identification

Enter your 15-character account number, your operating or trading name, and your address in the boxes at the top of the blank summary.

Year

Enter the last two digits of the calendar year for which you are filing the return.

Line 14 – Employment income

Enter the total of box 14 from all T4 slips.

Line 16 – Employee's CPP contributions

Enter the total of box 16 from all T4 slips.

Line 18 – Employee's EI premiums

Enter the total of box 18 from all T4 slips.

Line 19 – Employer's EI premiums

Enter your share of EI premiums (multiply the employees' total premiums by the employer's premium rate).

Line 20 – Registered pension plan (RPP) contributions

Enter the total of box 20 from all T4 slips.

Line 22 – Income tax deducted

Enter the total of box 22 from all T4 slips.

Line 27 – Employer's CPP contributions

Enter your share of CPP contributions.

Line 52 – Pension adjustment

Enter the total of box 52 from all T4 slips.

Lines 74 and 75 – Canadian-controlled private corporations or unincorporated employers

Enter the social insurance numbers of any proprietors or principal owners.

Lines 76 and 78 – Person to contact about this return

Enter the name and telephone number of a person that we can call to get or clarify information on the T4 Summary.

Line 80 – Total deductions reported

Add the amounts reported on lines 16, 27, 18, 19, and 22 of the T4 Summary. Enter the total on line 80.

Line 82 – Minus: remittances

Enter the amount you remitted for the year under your payroll program account number.

Temporary Wage Subsidy (TWS)

If you received the TWS, you must include the 10% TWS (that was claimed on the PD27) on Line 82 (remittances paid) of the T4 Summary.

 If the TWS amount is not included in the summary, it may generate a PD4R.

Learn more: Receiving payroll correspondence from us

Difference

Subtract line 82 from line 80. Enter the difference in the space provided. If there is no difference between the total deductions you reported and the amount you remitted for the year, leave lines 84 and 86 blank. Generally, we do not charge or refund a difference of $2 or less.

Line 84 – Overpayment

If the amount on line 82 is more than the amount on line 80 (and you do not have to file another type of return for this account number), enter the difference on line 84. Attach a note indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.

Line 86 – Balance due

If the amount on line 80 is more than the amount on line 82, enter the difference on line 86.

Line 88 – Total number of T4 slips filed

Enter the total number of T4 slips that you are including with the T4 Summary.

 

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