T4A Summary
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What is a T4A summary
The T4A summary represents the total of the information reported on all of the T4A slips you prepared for each recipient for the calendar year.
Get a copy of the T4ASUM Summary of Pension, Retirement, Annuity, and Other Income
Sample
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 T4A summary for each T4A information return submitted on one of your payroll program accounts. The totals you report on your T4A summary have to agree with the totals you report on your T4A slips
- If you have not reported any amounts on the T4A slip or summary, there is no need to send us a form
- Do not change your address using the T4A summary, learn more: Make changes to your account
How to fill out
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Identification
Enter your 15-character account number, your operating or trading name, and your address in the relevant boxes at the top of the blank summary.
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Year
Enter the last two digits of the calendar year for which you are filing the summary.
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Line 088 – Total number of T4A slips filed
Enter the total number of T4A slips that you are including with the T4A Summary.
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Lines 016 to 048
Enter the total from all T4A slips for each box.
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Line 101 – Other information
Enter the total from all T4A slips of any financial amounts not already included elsewhere on the T4A Summary.
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Line 022 – Total income tax deducted
Enter the total of box 022 from all T4A slips.
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Line 082 – Minus: remittances
Enter the total amount you remitted for the year for the account number indicated in the identification area of the summary.
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Difference
Subtract line 082 from line 022. 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 084 and 086 blank. Generally, we do not charge or refund a difference of $2 or less.
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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 account), enter the difference on line 084.
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.
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Line 086 – Balance due
If the amount on line 022 is more than the amount on line 082, enter the difference on line 086.
Whether you file electronically or file a paper return, you can make your payment in several different ways:
- You may pay online by using your financial institution’s online banking or telephone services
- You may pay online by using CRA’s My Payment service
- You may pay by setting up a pre-authorized debit agreement using the My Business Account service
- You may pay in person at your financial institution in Canada. Fill out your remittance form and present it with your payment. The financial institution will date stamp the bottom part and return the top part to you as a receipt
Notes
Regardless of the filing method, Threshold 2 remitters must remit any balance due electronically or in person at their Canadian financial institution.
Threshold 2 remittances that are received by the CRA at least one full day before the due date will be considered to be received by a financial institution and a penalty will not be charged. For more information about Threshold 2 remitting requirements, see How and when to pay (remit) source deductions – Due date
If you remit your payment late, any balance due may be charged penalties and interest at the prescribed rate. For more information, see Penalties, interest and other consequences.
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Lines 071, 072, and 073 – Registration number(s) for RPP or DPSP
Enter the seven-digit registration number(s) that we gave you (up to a maximum of three) for your registered pension plans or deferred profit sharing plans.
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Lines 074 and 075 – Canadian-controlled private corporations or unincorporated employers
Enter the social insurance numbers of any proprietors or principal owners.
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Lines 076 and 078 – Person to contact about this return
Enter the name and telephone number of a person that we can call to get or clarify information reported on the summary.
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