T4 and T4A deadlines 2026: when T4s come out
2026 T4 and T4A slips are due to employees and the CRA by March 1, 2027 (Feb 28 is a Sunday). Who gets one, CPP and EI maximums, e-filing and penalties.
7 min read · October 17, 2026
The deadline
T4 and T4A slips and their summaries are due by the last day of February after the calendar year. For the 2026 tax year that is Sunday, February 28, 2027; under the CRA's rule a return filed or postmarked on the next business day is on time, so the practical deadline is Monday, March 1, 2027. Employees must have their copies by the same date.
Don't aim for the last day. Filing early gives you time to fix a wrong SIN or address before the CRA matches slips to returns.
Who gets which slip
- T4: employees, for employment income, taxable benefits, and the CPP, EI and income tax deducted.
- T4A: pensions, retiring allowances, and fees for services paid to self-employed individuals when the CRA requires it (generally over $500 in the year).
- T5018: payments to subcontractors for construction services, if construction is your main business activity.
- Quebec: employees working in Quebec also need an RL-1 slip for Revenu Québec.
Check the 2026 maximums
Before you print, compare each employee's totals with the 2026 limits. Over-deducted CPP or EI is a common slip error.
| Item | 2026 |
|---|---|
| CPP maximum pensionable earnings (YMPE) | $74,600; basic exemption $3,500 |
| CPP rate and employee maximum | 5.95%; $4,230.45 |
| CPP2 earnings ceiling (YAMPE) | $85,000 |
| CPP2 rate and employee maximum | 4%; $416.00 |
| EI maximum insurable earnings | $68,900 |
| EI rate and employee maximum | 1.63%, $1,123.07 (Quebec: 1.30%, $895.70) |
| Employer EI | 1.4 times the employee premium |
How to file
- If you file more than 5 slips of one type, you must file them electronically.
- Small employers can use the CRA's free Web Forms to enter slips online and get a confirmation number, or file through My Business Account or payroll software that creates an XML file.
- Give each employee two copies, on paper or electronically if they have agreed to that.
- The T4 Summary totals must agree with the year's PD7A remittances; differences lead to a pensionable and insurable earnings review (PIER) letter.
Penalties
- Filing late: for 1 to 50 slips, $10 a day (minimum $100, maximum $1,000); for 51 to 500 slips, $15 a day (maximum $1,500).
- Paper when electronic is required: $125 for 6 to 50 slips, $250 for 51 to 250 slips.
- Not giving an employee their slip: $25 a day per slip, minimum $100, maximum $2,500.
Source: CRA guide RC4120 and the CRA's 2026 CPP, CPP2 and EI pages. Check the CRA site for any change before filing.
T4s from the pays you already ran
AcboBooks runs Canadian payroll with the CRA's 2026 formulas, tracks the CPP and EI maximums, and totals the year into T4 slips and the T4 Summary.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.