T4 Summary

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If you are filing your return electronically, do not send us a paper copy of the slips or summary. For more information, go to Filing Information Returns Electronically (T4/T5 and other types of returns).

If you are filing on paper, use the T4 Summary, Summary of Remuneration Paid, to report the totals of the amounts reported on the related T4 slips. Send the original summary and the related slips to the Ottawa Technology Centre.

Filling out the T4 Summary

  • Report amounts in Canadian dollars and cents, even if the amounts were paid in another currency. To get the average exchange rates, go to What are the average exchange rates?.
  • Fill out a separate T4 Summary for each 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. Errors or omissions can cause unnecessary processing delays.
  • If you have not reported any amounts on the T4 slip or Summary, there is no need to send us a form.

Detailed T4 summary instructions

In the area at the top of the T4 Summary, enter the 15-character payroll program account number in the “Employer’s account number” box. It is the number that you use to send us your employees’ deductions. Enter your operating or trade name as well as your address below the payroll program account number.

You cannot change your address using the T4 summary. To do this contact your tax centre.

Note

You can also change the address of your business online in My Business Account. An authorized representative can use this service through Represent a Client.

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.

Note

A remittance that was due in January of the current year (for deductions made in December of the previous year) is considered late when paid with the previous year's information return (T4, T4A) and this return is filed after the remittance due date.

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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