T4A Summary
T4A Summary – Information for payers
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What is a T4A Summary
The T4A summary (T4ASUM) represents the total of the information reported on all of the T4A slips you prepared for each recipient for the calendar year.
You can get a Form T4ASUM in a PDF or PDF fillable/saveable format to file on paper.
Sample
What to report
- Report all amounts in Canadian dollars, even if they were paid in another currency. Learn about the average exchange rates: Exchange rates
- Fill out a separate T4A Summary for each one of your payroll accounts. The totals you report on your T4A Summary have to agree with the total of all amounts you reported on your T4A slips for that payroll account
- If you do not have any amounts to report on a T4A slip or summary, there is no need to send the CRA either form
- Do not change your address using the T4A Summary. Learn more about making changes: Make changes to your account
How to fill out
Year
Enter the last 2 digits of the calendar year for which you are preparing the T4A Summary.
Payer's account number
Enter your 15-character payroll account number (for example, 123456789RP0001).
Name and address of payer
Enter your legal name, your operating or trading name (if it differs from your legal name), and address.
Line 088 – Total number of T4A slips filed
Enter the total number of T4A slips that you are filing with the T4A Summary.
Lines 016 to 048
Add the amounts reported on each of boxes 016 to 048 of all T4A slips. Report the totals for each box on the corresponding lines 016 to 048.
Line 101 – Other information
Add the amounts in box 101 of all T4A slips. Report the total on line 101.
Line 022 – Income tax deducted
Add the amounts in box 022 of all T4A slips. Report the total on line 022.
Line 082 – Remittances
Report the total amount of income tax deductions you remitted to the CRA for your payroll account. You can get this amount from your most recent PD7A.
Learn more: Receiving payroll correspondence from the CRA.
Difference
Subtract line 082 from line 022. Report the difference in the space provided.
If:
- the amount is negative, there is an overpayment. Report the result on line 084
- the amount is positive, there is a balance due. Report the result on line 086
- there is no difference between the total deductions you reported and the amount you remitted for the year, leave lines 084 and 086 blank
Generally, the CRA does not charge or refund a difference of $2 or less.
Line 084 – Overpayment
If the amount on line 082 is more than the amount on line 022 (and you do not have to file another type of return for this payroll account), report the difference on line 084.
Attach or send a note providing the reason for the overpayment and whether you want the CRA to transfer this amount to another account, another year, or refund the overpayment to you.
Line 086 – Balance due
If the amount on line 022 is more than the amount on line 082, report the difference on line 086.
Lines 071, 072, and 073 – Registration number(s) for RPP or DPSP
Enter the 7-digit registration number(s) that the CRA gave you (up to a maximum of 3) for your registered pension plans or deferred profit sharing plans.
Lines 074 and 075 – Canadian-controlled private corporations or unincorporated employers
Enter the social insurance numbers of any proprietors or principal owners.
Lines 076 and 078 – Person to contact about this return
Enter the name and telephone number of a contact person that the CRA can call to get or clarify information you reported on the T4A Summary.
Certification
An authorized person must sign and date the T4A Summary.
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