Free tool · Canada · 2027 filing season
T4 and T4A late-filing penalty calculator
Estimate what the CRA charges when T4, T4A, T5 or T5018 slips are filed late, filed on paper when they had to be electronic, or not given to employees and recipients on time.
Your return
Each type of slip is a separate return
2026 T4, T4A and T5 returns are on time if filed by Mon, Mar 1, 2027
How was it filed?
Slips not given to employees or recipients on time
Estimated penalty
Late filing
6 to 10 slips: $5 a day × 20 days, minimum $100, maximum $500
$100
Paper filing when electronic was required
Filed electronically
$0
Slips not distributed on time
None
$0
Estimated total
$100
The CRA's reduced administrative policy for NR4, T4, T4A, T4E, T5 and T5018 returns. Days are counted up to 100. Charts from canada.ca as of October 25, 2026. Interest, penalties for late remittances, and the CRA's own discretion are not included; you can ask for relief if the delay was beyond your control. An estimate, not tax advice.
As of . General information, not tax advice.
How the CRA works out the penalty
Each slip is an information return, and a return of one slip type filed late draws a penalty based on how many slips it has and how many days late it is, counted up to 100 days. The penalty is $100 or the chart amount, whichever is more.
For the slips most small businesses file, the CRA uses a reduced administrative policy instead of the legislated chart. It covers NR4, T4, T4A, T4E, T5 and T5018 returns. Its main difference is at the small end: up to 5 slips cost a flat $100, and 6 to 10 slips cost $5 a day.
Two more penalties can come on top: one for filing on paper when you had to file electronically, and one for each slip you did not give to the employee or recipient by the due date.
Late-filing penalty: reduced policy (T4, T4A, T5, T5018, NR4, T4E)
| Slips filed late | Penalty | Maximum |
|---|---|---|
| 1 to 5 | Flat $100 | $100 |
| 6 to 10 | $5 a day | $500 |
| 11 to 50 | $10 a day | $1,000 |
| 51 to 500 | $15 a day | $1,500 |
| 501 to 2,500 | $25 a day | $2,500 |
| 2,501 to 10,000 | $50 a day | $5,000 |
| 10,001 or more | $75 a day | $7,500 |
Legislated chart (other information returns)
| Slips filed late | Penalty | Maximum |
|---|---|---|
| 1 to 50 | $10 a day | $1,000 |
| 51 to 500 | $15 a day | $1,500 |
| 501 to 2,500 | $25 a day | $2,500 |
| 2,501 to 10,000 | $50 a day | $5,000 |
| 10,001 or more | $75 a day | $7,500 |
Both charts have a $100 minimum and count days up to 100.
Paper filing and undistributed slips
Returns with more than 5 slips of one type must be filed electronically, through Web Forms or Internet file transfer. Filing them on paper costs, per type of return:
| Slips filed on paper | Penalty |
|---|---|
| 6 to 50 | $125 |
| 51 to 250 | $250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
Not giving an employee or recipient their copy on time: $25 a day per slip, minimum $100, maximum $2,500 per slip.
Worked example
A café with 8 employees files its 2026 T4 return electronically, 20 days late, and had handed out the slips on time. Under the reduced policy, 6 to 10 slips cost $5 a day: $5 × 20 = $100. Had it filed on paper, add $125. Had it also given the 8 employees their slips 20 days late, add 8 × $500 = $4,000, since $25 × 20 days is $500 a slip.
Due dates for 2026 slips
- T4 slips and the T4 Summary: Monday, March 1, 2027.
- T4A slips and the T4A Summary: Monday, March 1, 2027.
- T5 slips for dividends and interest: Monday, March 1, 2027.
- T5018 for construction subcontractors: 6 months after the reporting period, Wednesday, June 30, 2027 for calendar 2026.
See the T4 and T4A deadlines article and the year-end hub for the rest of the season.
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Sources
- CRA: When to file information returns (late-filing penalty charts)
- CRA: How to file information returns (electronic filing penalty)
- CRA: Distribute the slips
- CRA RC4120, Employers' Guide: Filing the T4 Slip and Summary
Questions
What is the penalty for filing T4 slips late?
Under the CRA's reduced administrative policy for T4 returns, a flat $100 for 1 to 5 slips; $5 a day for 6 to 10 slips (maximum $500); $10 a day for 11 to 50 (maximum $1,000); $15 a day for 51 to 500 (maximum $1,500), and so on. The minimum is $100 and days are counted up to 100.
When are 2026 T4 and T4A slips due?
The last day of February. February 28, 2027 is a Sunday, so slips and summaries the CRA receives, or that are postmarked, by Monday, March 1, 2027 are on time.
Is the penalty per slip or per return?
The late-filing penalty is per return, based on the number of slips on it: one T4 return with 8 slips filed 20 days late is $5 × 20 = $100. Each type of slip (T4, T4A, T5) is a separate return. The penalty for not giving a slip to the employee is per slip.
What if I file on paper?
You must file electronically if you have more than 5 slips of one type. Filing more than 5 on paper costs $125 for 6 to 50 slips, $250 for 51 to 250, $500 for 251 to 500, $1,500 for 501 to 2,500 and $2,500 above that, on top of any late-filing penalty.
Does the reduced policy apply to T4A slips?
Yes. The CRA applies it to NR4, T4, T4A, T4E, T5 and T5018 returns. Other information returns, such as the T3 and T5008, use the legislated chart, which starts at $10 a day for 1 to 50 slips.
Can I get the penalty cancelled?
You can ask the CRA for taxpayer relief if the delay was caused by circumstances beyond your control, such as a serious illness or a natural disaster. Interest and penalties are not cancelled automatically.
Related
- Year-end hub for US and Canadian small businesses
- Payroll year-end checklist for 2026
- CRA payroll remittance schedules
- Canadian payroll calculator
- T4, CPP and EI in the glossary
- W-2 and 1099 late-filing penalty calculator (US)
General information, not tax or legal advice. Confirm with the Canada Revenue Agency or a tax professional.
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