How do I fill out the T4 Summary, and what do I do if line 80 and line 82 don’t match?
The 2026 T4 Summary, due March 1, 2027, totals every T4 slip for one payroll account. Line 80 adds employee and employer CPP, CPP2 and EI plus income tax; line 82 is what you remitted. The CRA generally won’t charge or refund a difference of $2 or less; otherwise it goes on line 84 (overpayment) or 86 (balance due).
What goes on each line of the T4 Summary?
The T4 Summary (Form T4SUM, Summary of Remuneration Paid) totals the T4 slips you issued for one payroll account, and the totals must match those slips canada.ca. The CRA has already posted the 2026 version of the form
canada.ca.
| Line | What you enter | Where it comes from |
|---|---|---|
| 14 | Employment income | Total of box 14 on all slips |
| 16 | Employees’ CPP contributions | Total of box 16 |
| 16A | Employees’ second CPP contributions (CPP2) | Total of box 16A, or 0 if none |
| 18 | Employees’ EI premiums | Total of box 18 |
| 19 | Employer’s EI premiums | Line 18 × the employer rate (1.4 unless reduced) |
| 20 | RPP contributions | Total of box 20 |
| 22 | Income tax deducted | Total of box 22 |
| 27 | Employer’s CPP contributions | Your matching share |
| 27A | Employer’s CPP2 contributions | Your matching share, or 0 if none |
| 52 | Pension adjustment | Total of box 52 |
| 74 and 75 | SINs of proprietors or principal owners | CCPCs and unincorporated employers only |
| 76 and 78 | Contact person and phone number | Someone the CRA can call |
| 80 | Total deductions reported | 16 + 16A + 18 + 19 + 22 + 27 + 27A |
| 82 | Remittances | What you remitted for the year, from the PD7A |
| 84 | Overpayment | Line 82 more than line 80 |
| 86 | Balance due | Line 80 more than line 82 |
| 88 | Total number of T4 slips filed | Count of slips |
Lines 14, 20 and 52 are reported but don't feed line 80. Only the deductions and the employer's shares do canada.ca. Line 19 is the employees' total EI premiums multiplied by the employer rate, which is 1.4 times the employee premium for most employers
canada.ca. An employer with a reduced rate under Service Canada's Premium Reduction Program uses its assigned multiple instead; the best rate for 2026 is 1.167
canada.ca. The slip boxes themselves are covered in the T4 boxes explained.
How do line 80 and line 82 decide what you owe?
Line 82 is the total you remitted for the year under that payroll program account, which you take from your most recent PD7A statement canada.ca. Subtract line 82 from line 80 and the sign of the result tells you which line to use
canada.ca.
| Line 80 minus line 82 | What you do |
|---|---|
| Zero | Leave lines 84 and 86 blank |
| $2 or less either way | The CRA generally won’t charge or refund it |
| Negative (you remitted more) | Enter it on line 84 and attach a note: the reason, and whether you want a refund or a transfer to another account or year |
| Positive (you remitted less) | Enter it on line 86 as a balance due |
Line 84 only applies when you don't have to file another type of return for the same account canada.ca. A balance due on line 86 means deductions weren't remitted in full during the year. The CRA tells you not to send your regular remittance with the T4 return, and a remittance sent after its due date is considered late
canada.ca. That can bring the late remitting penalties in payroll remittance due dates. Pay the balance electronically (online banking, My Payment or a debit set up in My Business Account), or with the voucher from the PD7A.
Two employees at 2026 rates leave a $279 balance due: the worked summary
Your client has two employees outside Quebec, each paid $50,000 in 2026, with $7,200 of income tax withheld from each. Using annual figures for simplicity, each employee pays CPP of 5.95% on $46,500 ($50,000 less the $3,500 exemption), which is $2,766.75, and EI of 1.63% on $50,000, which is $815. Neither earns above the $74,600 YMPE, so CPP2 is zero.
| Line | Arithmetic | Amount |
|---|---|---|
| 14 Employment income | $50,000 × 2 | $100,000.00 |
| 16 Employees’ CPP | $2,766.75 × 2 | $5,533.50 |
| 16A Employees’ CPP2 | No earnings above $74,600 | $0.00 |
| 18 Employees’ EI | $815 × 2 | $1,630.00 |
| 19 Employer’s EI | $1,630 × 1.4 | $2,282.00 |
| 22 Income tax | $7,200 × 2 | $14,400.00 |
| 27 Employer’s CPP | Matches line 16 | $5,533.50 |
| 27A Employer’s CPP2 | Matches line 16A | $0.00 |
| 80 Total deductions | 5,533.50 + 0 + 1,630 + 2,282 + 14,400 + 5,533.50 + 0 | $29,379.00 |
| 82 Remittances | From the December PD7A | $29,100.00 |
| 86 Balance due | $29,379.00 less $29,100.00 | $279.00 |
| 88 Slips filed | Two employees | 2 |
The $279 is a shortfall in the year's remittances, so trace it back to the pay period it belongs to before you pay it. If the PD7A had shown $29,380.50 instead, the difference would be $1.50 in your client's favour, and the CRA generally doesn't refund $2 or less canada.ca. The rates come from the CRA's tables: 1.63% EI with the 1.4 employer multiple
canada.ca, and the 2026 CPP figures in CPP max 2026.
When is the T4 Summary due, and does it go in with the slips?
Yes, always together. The CRA says a complete return includes the slips, and a summary that arrives without them is treated as not received and isn't processed canada.ca. The due date is the last day of February, moved to the next business day when that falls on a weekend or a public holiday the CRA recognizes. For 2025 slips that was March 2, 2026
canada.ca.
| Slips for | Due date | Status as of October 2026 |
|---|---|---|
| 2025 | Monday, March 2, 2026 | Printed in the CRA guide |
| 2026 | Monday, March 1, 2027 | Weekend rule applied; guide for 2026 not yet out |
With 5 slips or fewer you can file on paper: mail the T4 Summary with one copy of each slip to the address on the summary. File electronically and you send no paper copies of the slips or the summary canada.ca. More than five slips must go electronically; the dates and penalties are in the T4 slip deadline, and the two electronic methods in filing T4 slips online.
Three more rules trip people up. Each payroll account gets its own T4 Summary. An authorized person signs and dates it. And if you have no amounts to report, you don't send the form at all canada.ca. The summary can't be used to change your client's address either.
Do you file an amended T4 Summary when you fix a slip?
It depends on how you amend. On paper, you mark the slips AMENDED, ADDITIONAL or CANCELLED and send them with a letter, and you don't file an amended T4 Summary canada.ca. Online, Web Forms builds an amended summary for you to review before you submit. With Internet file transfer (XML), you use report type code A, and the amended summary carries only the totals of the amended slips
canada.ca.
| Method | Amended T4 Summary? |
|---|---|
| Paper, amended or added slips | No |
| Paper, cancelled slips | No |
| Web Forms | Yes, generated for you |
| Internet file transfer (XML) | Yes, totals of the amended slips only |
Don't amend when the only change is an employee's address, or when you've received a PIER review; answer the review instead canada.ca. The full process is in amending a T4.
What happens after you file: when do the PD7D and the PIER review arrive?
The CRA sends a PD7D notice of assessment when the account is due a refund, or when the amount owing is more than what was paid canada.ca. Every year it also runs a pensionable and insurable earnings review (PIER), which compares the CPP and EI you should have deducted on each employee's earnings with what the T4 slips report
canada.ca.
| PIER timeline | What happens |
|---|---|
| Day 1 | You receive the PIER package, with 30 calendar days to reply |
| Day 45 | No reply or full payment: a notice of assessment issues, with any penalties or interest |
| Day 65 | The CRA issues the amended T4 slips |
If you agree with the PIER, pay the exact amount by the deadline; no reply is needed. If you don't, send it back with corrected figures and an explanation. Either way, don't file amended T4 slips yourself, because the CRA prepares them canada.ca. Balances that carry over after these reviews are covered in source deduction arrears.
Sources
Do I still need a T4 Summary if I file the slips electronically?
Yes, the summary totals are part of the electronic return; you just don't mail a paper T4SUM or paper slips canada.ca. A summary without slips, on paper or online, isn't a complete return.
Why doesn’t line 80 include RPP contributions or the pension adjustment?
Because line 80 only adds the amounts you deduct and remit to the CRA: lines 16, 16A, 18, 19, 22, 27 and 27A canada.ca. Lines 20 and 52 are information the CRA uses elsewhere, so they never affect the balance due.
My client has a reduced EI rate. What goes on line 19?
Line 18 multiplied by the multiple Service Canada assigned, not 1.4 canada.ca. Employees outside the disability plan have to be reported under a separate payroll account, so that account gets its own T4 Summary at 1.4.
What if the employer paid no one this year?
Then there's no T4 Summary to send: the CRA says you don't need to file the form when you have no amounts to report canada.ca. If the payroll account is staying open with no employees, ask the CRA about its status rather than filing a blank summary.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.