T4A information return

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Electronic filing methods

After you file

In all instances, you have to file your T4A information return on or before the last day of February after the calendar year the information return applies to. If the last day of February falls on a Saturday, a Sunday, or a holiday recognized by the CRA, your return is due on the next business day.

If you fail to file it on time, we may assess a penalty.

If you have more than one payroll account, you will have to file a separate information return for each account.

If you have overpaid, include a letter explaining the reason for the overpayment and how you want us to apply it. If you owe an amount, include the account number and tax year with your payment.

Service bureaus filing returns If a service bureau is filing an information return for you, you are still responsible for the accuracy of the information and for any balance owing, and for filing on time.

Branch offices filing returns If the branch office of a company has sent in income tax deductions under a separate account which only that branch uses, file the information return (slips and related summary) of that branch as a separate return.

Electronic filing methods

Internet filing will be available starting January 11, 2021.

You must file information returns by Internet if you file more than 50 information returns (slips) for a calendar year.

If you use commercial or in-house-developed payroll software to manage your business, you can file up to 150 MB by Internet file transfer. For example, a service bureau can file multiple returns in one submission, provided the total submission does not exceed the 150 MB restriction.

Note

If your return is more than 150 MB, you can either compress your return or you can divide it so that each submission is no more than 150 MB.

Filing over the Internet

Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can fill out an information return easily, following the step-by-step instructions.

Web Forms lets you: 

  • file up to 100 slips (original, additional, amended, or cancelled) from our website
  • calculate all of the totals for the summary
  • create an electronic information return containing slips and a summary, which can be saved and imported at a later date
  • print all your slips and your summary
  • validate data in real time

After you submit your information return, you will receive a confirmation number that will be your proof that we received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see Web access code.

To start using this application or to get more information go to, Web Forms.

Internet file transfer (XML)

Internet file transfer allows you to transmit an original or amended return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet and your software will create, print, and save your electronic information return in XML format. For information about this filing option, contact your software publisher or go to Filing Information Returns Electronically (T4/T5 and other types of returns).

Web access code

To file your return over the Internet using either the Internet file transfer or Web Forms services you will need a business number and its associated web access code (WAC), unless you are filing through My Business Account or Represent a Client. For information about these services, see Filing without a web access code. If you have misplaced or do not have a WAC, go to Online Web access code. If you cannot obtain your WAC online or would like to change it, you can call the e-Services Helpdesk at 1-800-959-5525.

Note

Service bureaus use their own payroll program account number and web access code (WAC)—not the WAC of each of the T4A information returns in the submission—to submit the file.

Filing without a web access code

To register as a business owner, go to My Business Account and do the following:

  • Select “CRA Register” and create a CRA user ID and password. You can also select “Sign-In Partner Login/Register” and use the same sign-in information you use for other online services, such as online banking.
  • To register, you will need to provide all of the following information:
    • your social insurance number (SIN)
    • your date of birth
    • your postal code or ZIP code
    • an amount you entered on your income tax and benefit return (the line we ask for will vary; it could be from the current or the previous tax year)
    • your business number (BN)
  • You must enter a CRA security code to finalize the registration process. You can ask for the CRA security code by paper mail or email.
  • Return to My Business Account to enter your CRA security code.

To register as a representative, including employees of a business, go to Represent a Client and do the following:

  • Select “CRA Register” and create a CRA user ID and password. You can also select “Sign-In Partner Login/Register” and use the same sign-in information you use for other online services, such as online banking.
  • To register, you will need to provide:
    • your access code from your notice of assessment
    • your postal code or ZIP code
  • Register as the business owner (using your BN) or as yourself and receive a representative identifier (RepID), or create a group of representatives and receive a group identifier (GroupID).
  • Get authorization to have online access to the tax-free saving account (TFSA) account by doing one of the following:
    • using the “Authorization request” service with Represent a Client
    • giving your BN, RepID, or GroupID to businesses or your employer so they can authorize you using the “Authorize or manage representatives” service in My Business Account

Note 

If the business authorizes you online in My Business Account, you will have immediate online access to the business accounts.
Once you are registered as the business owner, or registered and authorized as a representative, an employee, or a group of employees, you will be able to file or amend T4 slips without a Web access code.

Filing on paper

If you file 1 to 50 T4A slips, we strongly encourage you to file over the Internet using Internet file transfer or Web Forms. We explain these options under Filing Information Returns Electronically (T4/T5 and other types of returns). However, you can file up to 50 T4A slips on paper.

If you choose to file your return on paper, mail it to the Jonquière Tax Centre.

Fill out one copy of the T4A slip for each employee and send them with your T4A Summary. Enter the information for two different employees on one sheet. This will allow us to process your information return faster. You must keep a copy of the T4A slips and the T4A Summary for your files.

After you file

When we receive your information return, we check it to see if you have prepared it correctly. After an initial review, we enter your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.

After you file your information return, you may notice that you made an error on a T4A slip. If so, you will have to prepare amended slips to correct the information. A cancelled slip is considered to be the same as an amended slip.

Note

You do not have to file an amended T4A slip if the only change is to the recipient’s address.

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