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Prepare and submit T4 slips and T4 Summary in QuickBooks Online

by Intuit•1103• Updated 1 week ago

T4 slips are used to report all income you paid your employees over the previous calendar year to the CRA. We'll show you how to prepare and submit your slips.

Note: If you are filing T4s in QuickBooks Online Accountant Pro Tax, see this article instead.



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When to file T4 slips

You must file T4 slips for your employees if you paid an employee more than $500, or if you deducted CPP/QPP contributions, EI premiums, PPIP premiums, or income tax. You are required to provide a T4 slip for each province or territory where the employee worked.

If you're still not sure how to report a specific benefit or amount on the T4 slip after reading this article, consult an accountant or the CRA.



Types of income reported on T4 slips

Income TypeReport on T4?Details
RemunerationYesSalary, wages, pay in lieu of termination notice, tips, gratuities, bonuses, vacation pay, employment commissions, and gross/insurable earnings of self-employed fishers. (See Box 14 – Employment income for a detailed list.)
BenefitsYesTaxable benefits or allowances.
AllowancesYesRetiring allowances.
DeductionsYesAny deductions withheld during the year.
Pension AdjustmentsYesAmounts for employees who accrued a benefit under a registered pension plan (RPP) or deferred profit sharing plan (DPSP).
Lump-sum paymentsNoDo not report pensions, lump-sum payments, annuities, or payments to a business owner/partner on the T4.
Non-resident feesNoFees or commissions to a non-resident for services in Canada (except director fees or employment).
ConstructionNoAmounts paid to subcontractors if construction is your primary business.
Retirement Compensation ArrangementNoAmounts from a Retirement Compensation arrangement do not get reported on the T4.

Note: Report income on a T4 slip for the year the employee was paid, regardless of what year the work was done even if the employee has died. For example, if you pay your employee in January 2026 for work done in December 2025, report that income on their 2026 T4 slip, since that's the year it was paid.



Review your company information

The first thing you must do to prepare T4s is to check key company information.

  1. Select Settings âš™, then Payroll Settings (Take me there).
  2. Select Federal Taxes on the Payroll Settings page.
  3. Enter your CRA-assigned CRA Payroll Number.
  4. Select Save.


Review your employee information

Ensure all employee personal and tax data is current.

Follow this link to complete the steps in product Open this link in a new window

  1. Select an employee.
  2. Select Edit pencil iconto add or modify the following employee information:
    • Employee data
    • Employee benefit information
    • Payroll deductions
  3. Select Save.


Prepare T4 slips and year-end summary

Once your data is verified, generate slips and the XML file required for CRA submission.

Follow this link to complete the steps in product Open this link in a new window

  1. Select the Filings tab.
  2. Select Review for T4 Summary under Action needed to make sure the aggregated amounts are correct.
    • Note: This section opens on January 1st.
  3. Select Next to continue to the next screen.
  4. Under T4 Employer Slips, select Preview to make sure the amounts are correct and then download the XML file that needs to be uploaded to the CRA website.
  5. Select Next to continue to the next screen.
  6. Under T4 Employee Slips, select Preview to save or print the employee copy of the T4 slips to send to employees. Select Record filing to continue to the next screen.
  7. Under Send to Workforce, select the employees that you would like to send the T4s to through Workforce.
  8. Select Submit.
  9. Select Done to finish.

Give each of your employees their T4 slip in one of the following ways by the last day of February:

  • One copy sent electronically, by secure email or Workforce employee portal. You must have the employee's consent, in writing or electronic format, to send T4 slips electronically
  • Two copies delivered in person
  • Two copies sent by mail to the employee's last known address


Submit your employees' T4 slips and T4 Summary to the CRA

Here's how to submit your employees's T4 slips and T4 Summary to the CRA:

  1. After downloading the XML file in the steps above, go to the CRA Filing Information Returns Electronically page on the CRA website.
  2. Select Internet file transfer. This is the only selection QuickBooks Online supports at this time.
  3. Read through the Disclaimer and select I agree.
  4. Enter the Account number without dashes or spaces, and the case-sensitive Web access code you received from the CRA.
  5. Select Next.
  6. Browse to find the T4 XML file on your computer and upload it to the CRA website.
  7. Submit your return.

The T4 XML file generated by QuickBooks Online includes your T4 slips and the summary. It's a good idea to make note of the date and time you sent the file.

If you're having issues using your Represent a Client ID to file slips, see this article on changes to CRA XML filing.

Deadlines and penalties

  • Filing Deadline: You must file your T4 Summary with the CRA by the last day of February of the following year. Late filings may incur penalties.
  • Electronic Filing Requirement: If you file more than 5 T4 slips for a calendar year, the CRA requires you to send them electronically. For further details, visit Employers' Guide – Filing the T4 Slip and Summary on the CRA website.


Distribute T4 slips to your employees

Method A: Send via Workforce

Invite your employee to Workforce:

Follow this link to complete the steps in product Open this link in a new window

  1. Select Edit the Personal info.
  2. Enter the employee's email address and select Save. Your employee will receive an invitation by email.

Once your employee accepts the invitation and logs into Workforce, they're ready to receive their T4 slip. For more information, review our support article Invite employees to access pay stubs and time sheets online.

If you didn't send the T4 to your employees while preparing the T4s and year-end forms, or need to resend the T4 slips, follow the steps below:

Follow this link to complete the steps in product Open this link in a new window

  1. Select the Filings tab, then move down to the Done section.
  2. Select Send in the T4 Employee slips box.
  3. Select the employees that you would like to send the T4s through Workforce and select Submit.

Method B: Manual distribution

If you do not use Workforce, or if an employee does not consent to electronic delivery, you must provide physical copies:

  • In Person: Deliver two copies.
  • By Mail: Send two copies to the employee's last known address.


Close of Business filing

When you close a business, you must file your T4 forms within 30 days. The Coming up section shows an accruing year where you can preview and print PDF forms for paper filing.

Follow these steps to get the T4 documents you need for your Close of Business filings:

Follow this link to complete the steps in product Open this link in a new window

  1. Select the Filings tab, then go to the Coming up section.
  2. Select Preview to view and print out the T4 Summary, T4 Employer and T4 Employee slips.
  3. Paper file the required forms.