How to fill out the T4 Summary (2026): line by line, balance due

Tax forms › T4 Summary · Last reviewed October 25, 2026 · General information, not tax advice

T4 Summary at a glance

What it is	One summary per payroll account, totalling all T4 slips and your employer CPP and EI
Due for 2026	Mon, Mar 1, 2027, with the slips
The key line	Line 80 total deductions minus line 82 remittances = balance due or overpayment
File with	CRA; electronic filing creates it from the slips

What T4 Summary is

The T4 Summary adds up every T4 slip for a payroll program account and adds your employer share of CPP, CPP2 and EI. It then compares the total with the remittances you made for the year, so any shortfall shows as a balance due.

When you file electronically through Web Forms, the summary is built from the slips you enter; you add your employer contributions and the remittances.

Who has to file

Every employer that files T4 slips, one summary for each payroll program account (RP number).

Due dates

What	Due
T4 Summary for 2026	Mon, Mar 1, 2027, with the T4 slips
Balance due on line 86	Pay it with the filing; it should have been remitted during the year

Penalties for filing late or wrong

A late summary is a late T4 information return. Under the CRA's reduced policy: $100 for 1 to 5 slips; $5 a day for 6 to 10 (maximum $500); $10 a day for 11 to 50 (maximum $1,000); $15 a day for 51 to 500 (maximum $1,500); minimum $100.
A balance due means remittances were short; late-remitting penalties and interest can apply to the underpaid amounts.

T4 Summary line by line

Line	What goes there	Where it comes from
88	Total number of T4 slips filed	Count of slips
14	Employment income	Total of box 14 on all slips
16 / 16A	Employees' CPP contributions and second CPP contributions	Totals of boxes 16 and 16A
27 / 27A	Employer's CPP contributions and second CPP contributions	Your employer share, normally equal to lines 16 and 16A
18	Employees' EI premiums	Total of box 18
19	Employer's EI premiums	Normally 1.4 × line 18, or your reduced rate
20	Registered pension plan contributions	Total of box 20
22	Income tax deducted	Total of box 22
52	Pension adjustment	Total of box 52
80	Total deductions reported: lines 16 + 16A + 27 + 27A + 18 + 19 + 22	Calculated
82	Minus: remittances made for the year	The PD7A payments you made for this account and year
84 / 86	Overpayment or balance due (line 80 − line 82)	Calculated
Contact	Person to contact, phone, and the Quebec/proprietor information	Whoever prepared the return

Common mistakes

Forgetting your employer CPP, CPP2 and EI on lines 27, 27A and 19.
Entering on line 82 what you should have remitted instead of what you actually paid.
Including Quebec QPP or QPIP in amounts reported to the CRA that belong to Revenu Québec.
One summary covering two payroll accounts.

How to file T4 Summary

Finish the slips. Complete every T4 slip for the payroll account first.
Add your employer contributions. Calculate employer CPP, CPP2 and EI for the year and check them against your payroll records.
Total your remittances. Add up the PD7A payments you made for the year from your CRA account or bank records.
Complete and file. Fill in the summary lines and file it with the slips through Web Forms, Internet file transfer or, for 5 slips or fewer, on paper.
Pay any balance. Pay a balance due to the Receiver General and find out why remittances were short so it does not recur.

How AcboBooks fills it in

The T4 Slips & Summary screen in AcboBooks 0.2.1 ends with a T4 Summary row that totals employment income, CPP, CPP2, EI and income tax across all slips.

Employer CPP (CPP2 included) and employer EI for the year, from the same paycheques.
A total of all deductions and employer contributions, the figure line 80 asks for, which you compare with the remittances you actually made (line 82).
Export T4 Summary CSV with every slip's boxes, the totals and the employer amounts.

What it leaves to you

AcboBooks does not know what you paid the CRA unless you recorded it; take line 82 from your CRA account. AcboBooks prepares the figures; it does not file or remit for you. You file through the CRA or Service Canada and pay the Receiver General yourself.

Described as of AcboBooks 0.2.1. See Canadian payroll in AcboBooks

Questions

When is the 2026 T4 Summary due?

With the T4 slips, by Monday, March 1, 2027, since February 28 is a Sunday.

Do I file a T4 Summary if I file online?

Yes, but Web Forms and payroll software build it from the slips. You enter your employer contributions and remittances.

What if my T4 Summary shows a balance due?

It means your remittances for the year were less than the deductions and employer contributions reported. Pay the balance to the Receiver General; the CRA may also charge penalties and interest on the late portion.

What if I remitted too much?

Line 84 shows the overpayment. The CRA refunds it or applies it to your account after it processes the return.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the CRA and Service Canada or a tax professional before you file.