How to file information returns
On this page
- Which method to use based on your information return type
- What are the types of filing methods
- What happens if you have more than one payroll account
- What happens if you file a summary without slips
- What happens if you file using the wrong method
- What to do if you have a business in Quebec
- References
Which method to use based on your information return type
- T4 returns
T4A returns
T4A-NR returns
T5018 returns - You must file electronically if you have more than the following number of information returns of the same type for a calendar year:
Returns filed before January 1, 2024
more than 50 slips
New Returns filed on or after January 1, 2024
more than 5 slips
- T1204 returns
- You must file electronically
- T4A-RCA returns
- You must file by paper
What are the types of filing methods
Electronic filing
Where possible, you should file returns electronically to avoid the delays that may occur in processing paper returns.
Web Forms: Option 1
Web Forms allows you to complete an information return easily, following step-by-step instructions
Benefits to using Web Forms
- You can file up to 100 slips (original, additional, amended, or cancelled) from our website. If you want to file additional slips, file them as original slips
- Create an electronic information return containing slips and a summary, which can be saved and imported at a later date
- Summary totals are calculated for you
- Allows you to print your slips and your summary
- The application validates data in real time
Internet file transfer: Option 2
Internet file transfer allows you to use payroll, commercial, or in-house developed software, to submit an xml file of up to 150 MB over the Internet
Learn more: Filing information returns electronically.
Paper filing
The CRA encourages you to file your returns electronically. However, if you do not have to file electronically, you can file on paper.
By paper
If you file a paper return:
- You must fill out one copy of each slip for each employee or recipient and include it with your summary when you file
- Enter the information for two different employees or recipients on one sheet
- Mail the return to the address provided on the summary
- Keep a copy of the slips and summary in your records
Get a PDF or PDF fillable/saveable slip
You can get slips in a PDF or PDF fillable/saveable format to file on paper. You can make photocopies of the completed slips to distribute to your employees.
Get PDF slips: Canada Revenue Agency forms listed by number.
What to do if you are sending a large quantity
The CRA accepts alternate versions of the slip if you are sending a large quantity.
Learn more: Customized forms.
What happens if you have more than one payroll account
If you have more than one payroll account, you have to file a separate return for each account.
What happens if you file a summary without slips
If a summary is sent without the slips, the following applies:
- The CRA will consider the return as not received
- The summary will not be returned to you
- A complete return must be filed including the slips
What happens if you file using the wrong method
If you are required to file electronically and you do not file the returns by Internet file transfer or Web Forms, you may have to pay a penalty as determined in the table below.
Each slip is an information return, and the penalty the CRA assesses is based on the number of information returns filed in an incorrect format. The penalty is calculated per type of information return. For example, if you file 6 T4A-NR slips and 6 T4 slips on paper, the CRA would assess 2 penalties of $125, 1 per type of information return.
Types of information returns
- AGR-1, Statement of Farm-support Payments
- T4FHSA, First Home Savings Account Statement
- NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada
- Part XVIII Information Return – International Exchange of Information on Financial Accounts
- RC368, Pooled Registered Pension Plan Annual Information Return
- RC438, International Electronic Funds Transfer Report
- Registered Retirement Savings Plan (RRSP contribution information return)
- Registered Retirement Savings Plans and Registered Retirement Income Funds Non-qualified Investments
- RC62, Universal Child Care Benefit Statement
- Tax-free Savings Account Annual Information Return
- T1204, Government Service Contract Payments
- T2202, Tuition and Enrolment Certificate
- T3, Statement of Trust Income Allocations and Designations (slip)
- T4, Statement of Remuneration Paid
- T4A, Statement of Pension, Retirement, Annuity, and Other Income
- T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
- T4A(OAS), Statement of Old Age Security
- T4A(P), Statement of Canada Pension Plan Benefits
- T4E, Statement of Employment Insurance and Other Benefits
- T4RIF, Statement of Income from a Registered Retirement Income Fund
- T4RSP, Statement of RRSP Income
- T5, Statement of Investment Income
- T5007, Statement of Benefits
- T5008, Statement of Securities Transactions
- T5013, Statement of Partnership Income
- T5018, Statement of Contract Payments
| Number of information returns (slips) by type | Penalty |
|---|---|
| 6 to 50 Returns filed on or after January 1, 2024 | $125 |
| 51 to 250 |
$250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
What to do if you have a business in Quebec
If you have a place of business in Quebec, in addition to filing with the CRA, you may have to file with Revenu Québec.
Learn more: Filing RL slips and the RL-1 summary – Revenu Québec.
References
Legislation
- ITA 162(7.01)
- Late filing penalty – Prescribed information returns
- ITA 162(7.02)
- Failure to file in appropriate manner – Prescribed information returns
- ITA Reg 205.1(1)
- Electronic filing
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