When are T4 slips due for 2026, and what's the penalty if they're late?
T4 slips for 2026 are due Monday, March 1, 2027, because the last day of February 2027 is a Sunday and the CRA moves a weekend due date to the next business day. The 2025 slips were due March 2, 2026. Employees get their copies by the same date, and more than five slips must be filed electronically.
The T4 due dates for 2025 and 2026 slips
The rule sits in Income Tax Regulations section 205(1): the T4 return is filed on or before the last day of February for the preceding calendar year laws.justice.gc.ca. When that day is a Saturday, a Sunday or a public holiday the CRA recognizes, the return is on time if the CRA receives it, or it's postmarked, by the next business day
canada.ca.
| Slips for tax year | Last day of February | Falls on | T4 due date |
|---|---|---|---|
| 2025 | February 28, 2026 | Saturday | Monday, March 2, 2026 |
| 2026 | February 28, 2027 | Sunday | Monday, March 1, 2027 |
The CRA's employer guide for 2025 states the March 2, 2026 date directly canada.ca. As of October 2026 the guide for the 2026 tax year isn't out yet, so March 1, 2027 is the weekend rule applied to the calendar, not a date the CRA has printed. The same deadline covers the T4 Summary and the copies you give employees. T4A slips follow the same last day of February rule, covered in the T4A deadline.
Late filing penalty for T4 slips
The penalty for a late T4 return is in ITA 162(7.01): the greater of $100 and a daily amount that depends on how many returns of that type are late, for up to 100 days laws-lois.justice.gc.ca.
| T4 slips filed late | Penalty per day | Minimum | Maximum (100 days) |
|---|---|---|---|
| 1 to 50 | $10 | $100 | $1,000 |
| 51 to 500 | $15 | $100 | $1,500 |
| 501 to 2,500 | $25 | $100 | $2,500 |
| 2,501 to 10,000 | $50 | $100 | $5,000 |
| 10,001 or more | $75 | $100 | $7,500 |
Some payroll blogs show a 1 to 5 slip tier or a 6 to 10 slip tier. Neither is in the statute: the first band in 162(7.01) is fewer than 51 returns. Giving the employee copy late is a separate failure. The CRA charges $25 a day for each T4 slip not given to an employee, with a $100 minimum and a $2,500 maximum canada.ca.
Worked example: 12 slips, 20 days late, on paper
Your client has 12 employees and mails 12 paper T4 slips for 2025 on March 22, 2026. The due date was March 2, 2026, so the return is 20 days late. Two penalties apply.
| Penalty | Rule | Arithmetic | Amount |
|---|---|---|---|
| Late filing | ITA 162(7.01)(a), fewer than 51 slips | 20 days × $10 = $200, more than the $100 floor | $200 |
| Wrong format | ITA 162(7.02)(a), 6 to 50 slips on paper | Flat amount | $125 |
| Total | $200 + $125 | $325 |
Change two facts and the result moves. Three slips filed 7 days late come to $70 on the daily rate, so the $100 minimum applies instead. The same 12 slips filed 150 days late stop growing at day 100, which caps the late filing part at $1,000.
When you must file electronically
ITR 205.1(1) requires electronic filing when more than five information returns of one type are required for a calendar year laws.justice.gc.ca. Six T4 slips means filing by Internet file transfer (an XML file) or Web Forms, and each submission holds only one return type
canada.ca. Five or fewer can still go on paper.
| Slips of one type filed on paper | Penalty under ITA 162(7.02) |
|---|---|
| 5 or fewer | Nil |
| 6 to 50 | $125 |
| 51 to 250 | $250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
The count runs per slip type, and the penalties stack. The CRA's own example: 51 T4 slips and 51 T5 slips filed on paper cost $250 each, $500 in total canada.ca.
When the business closes, the owner dies or the company amalgamates
If the business stops operating, the T4 return is due 30 days after the date it stops, not on the February date. ITR 205(2) sets the same 30 days for a discontinued business laws.justice.gc.ca. If a partner or the sole proprietor dies, the return is due 90 days after the date of death
canada.ca.
| Situation | T4 due date |
|---|---|
| Normal year | Last day of February, or the next business day |
| Business stops operating | 30 days after it stops |
| Partner or sole proprietor dies | 90 days after the date of death |
| Amalgamation, payroll balances not transferred | Predecessor files within 30 days of the account closure |
| Amalgamation, balances transferred | Successor files the full year by the regular date |
| An employee leaves partway through the year | No change, still the February date |
A service bureau doesn't change the date either. You stay responsible for the accuracy of the return, any balance owing and filing it on time canada.ca.
Sources
Has the CRA confirmed March 1, 2027 yet?
Not as of October 2026, because the employer guide for the 2026 tax year hasn't been released. The rule is already fixed: last day of February, moved to the next business day when it falls on a weekend canada.ca. February 28, 2027 is a Sunday, so the return is on time on Monday, March 1, 2027.
Do T4 and T4A slips count together for the five slip threshold?
No. The threshold applies to each type of information return, so four T4 slips and four T4A slips can both go on paper laws.justice.gc.ca. Six of either type must be filed electronically.
Does a postmark count if the return reaches the CRA after the deadline?
Yes. A paper return is on time if it's received or postmarked on or before the due date canada.ca. That only helps a client with five or fewer slips, since anyone above that must file electronically anyway.
Is an employee who left in June due a T4 earlier?
No. The filing due date doesn't change when an employee stops working canada.ca. The CRA suggests working out their earnings to date and giving them the slip early, but the deadline is still the last day of February.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.