Receiving your amended or additional slips – PD256 letter
What is a PD256 letter
The CRA may amend previously filed slips to correct a reporting error or may add slips when a slip was not originally filed. A PD256 letter is sent to you if the CRA needs to provide you with amended or additional T4, T4A, or T4RSP slips.
Slips amended by a trust accounts examination are not sent with a PD256 letter. For information about trust accounts examinations, learn more: Trust accounts examinations – Payroll and GST/HST account reviews.
Before you receive the PD256 letter, the CRA may either have issued to you a:
- Pensionable and insurable earnings review (PIER)
Learn more: Pensionable and insurable earnings review (PIER)
- Letter of explanation
What to do if you received a PD256 letter
You must distribute the amended or additional slips to the affected workers or other recipients.
Keep a copy of the slip for your records or update your records with the information from the amended or additional slips.
Learn more: Distribute the slips
Impact on taxes and benefits
As a result of these corrections, changes to the worker's or other recipient’s previously filed personal income tax and benefit returns will be required.
If the worker or other recipient receives an amended or additional slip from their employer or a payer, the worker or other recipient must determine if:
- The CRA reassessed their return
- They must send a request to reassess their previously filed return
Learn more: Reassessments after payroll compliance reviews
What if you disagree with the slips attached to the PD256 letter
If you disagree with the CRA amended or additional slips attached to the PD256 letter, send all of the following required documents:
- Letter to explain why you disagree. If your PD256 letter resulted from a PIER, add that the request is for "Employer Services – SubPIER"
- Amended slips for your affected workers or other recipients
How to send your required documents
File the amended T4, T4A, or T4RSP slips
For faster service, file amended T4, T4A, or T4RSP slips for your affected workers or other recipients electronically to avoid delays in processing paper slips.
If you file the amended T4, T4A, or T4RSP slips electronically, you will receive a confirmation number. Use this number when sending your required documents.
Learn more: How to file – File payroll information returns (slips and summaries)
Send your explanation
You can send your letter to explain why you disagree online, by fax, or by mail. You have to include your confirmation number if you filed the amended T4, T4A, or T4RSP slips electronically.
Online – For faster service, send your response using CRA online services
Send your letter to explain why you disagree using CRA online services:
- Sign in to your CRA account.
- Select “Submit documents” in the "Correspondence" menu, then click on the “Submit documents” button at the bottom of the page.
- Click on the “Start” button and answer “No” to the question “Do you have a case or reference number?”
- Select “Payroll notices, statements, and vouchers” from the "Topic" drop-down menu.
- Select “Other payroll accounts notice(s).”
- Select the “Program account number” associated to the documents you are submitting and click “Next.”
- Click on the “+ Attachments” button to attach your required documents and use the “Browse” button to choose the file(s) you want to attach from your device (if more than one file is being added, each must have a unique name).
- Enter the confirmation number(s) you received when you filed your amended T4, T4A, or T4RSP slips and that you are responding as a result of a PD256 letter (if your PD256 resulted from a PIER, add that the request is for "Employer Services - SubPIER") in the blank field “Provide a brief description of your document” and click on the “Upload file(s)” button.
- If you want to attach more documents, click “+Attachments” again and repeat steps 2-3 and when all your documents are added, click “Next.”
- Review and click “Submit.”
Keep the confirmation page for your records. You cannot use the confirmation number on this page to send additional documents.
Learn more: Submit documents online
By fax
Send all your required documents by fax to your National Verification and Collection Centre:
- Newfoundland and Labrador
- 1-418-562-4205
- Toll-free: 1-833-675-9018
- Shawinigan
- 1-418-562-4193
- Toll-free: 1-833-697-2399
- Surrey
- 1-418-562-4060
- Toll-free: 1-888-226-2081
- Winnipeg
- 1-418-562-4197
- Toll-free: 1-833-697-2400
By mail
Send all your required documents by mail to your National Verification and Collection Centre:
- Newfoundland and Labrador
- Post Office Box 12071 Station A
St John's NL A1B 3Z1 - Shawinigan
- 4695 Shawinigan-Sud Boulevard
Shawinigan-Sud QC G9P 5H9 - Surrey
- 9755 King George Boulevard
Surrey BC V3T 5E1 - Winnipeg
- 66 Stapon Road
Winnipeg MB R3C 3M2