T4, T4A, T5 and T3 slip filing deadlines
Updated October 12, 2026
The short answer
T4, T4A and T5 slips and their summaries are due by the last day of February following the calendar year. T3 returns and slips are due 90 days after the trust's year end.
| T4 and T4 Summary | Last day of February |
|---|---|
| T4A | Last day of February (some boxes have other dates) |
| T5 and T5 Summary | Last day of February |
| T3 return and slips | 90 days after the trust's year end |
Slips go to two places
The employer or payer files the slips with the CRA and also gives a copy to the recipient by the same date. Late filing carries penalties that grow with the number of slips.
Planning the slip season
February arrives while T1 documents are still coming in. Firms that run payroll for clients usually prepare T4s in January and reconcile against the year's remittances before filing.
This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
When are T4 slips due?+
T4 slips and the T4 Summary are due by the last day of February following the calendar year they cover.
Does the deadline move if February ends on a weekend?+
Yes. When the last day falls on a weekend or holiday, the next business day is the due date.
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