T4 and Relevé-1 forms in QuickBooks Desktop

The T4 (Statement of Remuneration Paid) slips and Relevé-1 (RL-1) slips are used to report all income you paid to your employees over the previous calendar year to the Canada Revenue Agency (CRA) and Revenu Québec respectively, including salaries, wages, taxable benefits, commissions, and any other remuneration you give to your employees.

QuickBooks Desktop can create, print, and EFILE T4 and RL-1 forms for you. Review this article to maximize the functionality of these features. If you are uncertain about how to report a specific benefit or amount on the T4 slip, consult your accountant or the CRA.

• What an employer needs to do
• Deadline for completing T4s and RL-1s
• Process T4s/RL-1s
• Print T4s or RL-1s
• Email T4s and RL-1s
• T4 EFILE conditions
• RL-1 EFILE conditions
• EFILE
• Amend T4s and RL-1s
• Cancel T4s and RL-1s
• Email amended or cancelled T4s or RL-1s
• Create the T4/RL-1 summary report

What an employer needs to do

• You will need to provide your employees with a T4 form for each province or territory they worked in for your company.
• You will need to provide your employees with a RL-1 slip if they worked in Quebec.

Deadline for completing T4s and RL-1s

The deadline for submitting T4 and RL-1 forms to the CRA and your employees is the last day of February of the following year.

Process T4s/RL-1s

Important: Before you create T4 and RL-1 forms, check to make sure that you have correctly entered the employees' names, addresses, and Social Insurance Numbers.

To review this information, select Reports from the menu bar, then Employees & Payroll, then Employee Contact List.

1. In the menu bar, select Employees, then Payroll Forms, then Process T4s/RL-1s.
2. Ensure the correct tax year is selected. Remember to also select any former employees who received paycheques during the year.
3. Check the box beside the name of the employee whose form you want to review, then select Review T4/RL-1.
4. In the Employee T4/RL-1 screen, verify the accuracy of the displayed information by comparing the T4 or RL-1 to the Payroll Summary report.
5. In the rare event that you need to adjust information on a T4 or RL-1 slip, do one of the following:
   
   • To correct an amount in a box, select the amount. Then enter an adjustment in the Adjustments window. Enter all dollar values with no comma separating thousands from hundreds, but with a decimal point and cents (e.g. 12500.00 rather than $12,500). If the adjustment is a negative amount, enter a minus sign before the amount.
     
     • Adjustments to a slip only affect that slip and its summary report (T4/RL-1 Summary). They do not affect PD7A reports, Québec Remittance reports, or the employee's paycheques. If the total on a T4/RL-1 Summary form does not match the amount reported to the CRA through PD7A or TPZ-1015 forms, the CRA may ask for additional information.
       
       Important: Since the adjustments that you make could have an impact on applicable payroll taxes and remittances, consult with your accountant, Certified ProAdvisor or the CRA before making any adjustments to your employees’ T4/RL-1 forms.
       
   • To correct the employee's name, address, or SIN, select Cancel. In the menu bar, select Employees, then Employee Centre, then select the employee's name to open their profile and make the change. Select OK.
   • To correct the employer's name, address, or Business Number, select Cancel. In the menu bar, select Company, then Company Information and make the change. Select OK.
     
6. Select Next to approve the employee's T4 or RL-1.
7. Repeat Steps 5 through 8 to review the T4 or RL-1 slips for the other employees you marked. On the last employee's slip, select OK.
8. QuickBooks Desktop returns you to the Process End of Year Forms window and confirms that you have verified all employee T4 and RL-1 forms by placing a checkmark in the Reviewed column.

Print T4s or RL-1s

You can print and email T4 or RL-1 slips directly from QuickBooks Desktop. You are no longer required to print on pre-printed forms.

1. From the Process End of Year Forms window, select Print.
   Important: QuickBooks Desktop only prints six codes per T4 slip and 4 codes per RL-1 slip. If you have an employee with more codes, you must create a second slip which shows only the extra codes.
2. ​In the Print T4s/RL-1s screen, indicate which forms you are printing.
3. Distribute the printed slips.
   
   • Usually, the employee receives two copies of the T4/RL-1
   • If you printed slips for the CRA instead of EFILING them, you must send the CRA one T4 slip per employee
   • If you printed slips for the Québec Minister of Finance instead of EFILING them, you must send the Québec Minister of Finance 1 RL-1 slip per employee
     
4. QuickBooks Desktop returns to the Process End of Year Forms screen and indicates that all T4 forms have been reviewed and are printed by placing a checkmark in the Reviewed and Printed columns.
5. Select Done to close the window.

Email T4s and RL-1s

1. Select Email from the Process End of Year Forms window.
2. If you do not have an email entered for your employee, an Information Missing or Invalid window will open. Enter the missing information and select OK.
3. The Select Forms to Send screen will open. This will allow you to edit, remove or select the T4 or RL-1 to send.
4. Select Send Now, then select OK.
5. QuickBooks Desktop returns to the Process End of Year Forms screen and confirms that you emailed all employee T4 and RL-1 forms by placing a check-mark in the Emailed column.
6. Select Done to close the window.

T4 EFILE conditions

To EFILE T4s in QuickBooks Desktop, it is necessary to to meet all of the following conditions:

• You have a Business Number and a Web Access Code. You can find these at the top of your personalized T4 summary from the Canada Revenue Agency (CRA). If you didn’t receive or have misplaced your Web Access Code or Business Number, contact the CRA to obtain or replace either of them.
• Your Business Number must be entered in the Company Information window.
• You must have a Transmitter Number. If you are a current magnetic media transmitter, use the MM number that the CRA has already assigned to you. If this is your first time electronically filing tax slips with the CRA, enter 555555 in the Transmitter Number field. Once the CRA has processed your return, they will send you documentation including the unique EFILE transmitter number you will use in the future.
• When you activate the EFILE T4s service, QuickBooks Desktop checks to see if you have MSXML 6.0 installed on your system. If you do not, you are taken to a webpage that asks you to download and install Microsoft's MSXML 6.0 services. If you do not install the package at this time, you will be prompted again to install MSXML 6.0 when you press the EFILE button on the Process T4s window. Follow the steps laid out on the MSXML 6.0 installation page. When MSXML 6.0 has been installed, select EFILE T4 to continue electronically filing your T4s.
• If you are filing more than fifty T4 slips, you must electronically file using the CRA EFILE service through QuickBooks Desktop or directly through the CRA website. The CRA will no longer accept submissions of more than fifty slips in any other format.

RL-1 EFILE conditions

If you are filing Relevé 1 slips with Revenu Québec, you must complete and submit the Transmitter Registration Form on the Revenu Québec website. Revenu Québec will mail you a unique transmitter number to use when you electronically file your Relevé 1 slips.

EFILE

1. From the Process End of Year Forms window, check the box beside the names of the employees whose T4 or RL-1 you want to EFILE, then select EFILE.
2. Enter your transmitter number in the Transmitter Number field.
3. Complete the EFILE window:
   
   • If your company is a sole proprietorship or partnership, enter you and your partner's SIN numbers.
   • Before taking you to the CRA or Revenu Québec website, QuickBooks Desktop indicates the location of your XML file.
     Important: Take note of this file’s location. You will need to know it in a later step.
     
4. Once on the CRA or Revenu Québec website, select Enter Internet file transfer (XML) secure Web site and select Agree to the terms and conditions.
5. Enter your account number or transmitter number then enter your Web Access Code. Select Continue.
6. Follow the on-screen prompts to complete the process. Once finished, the CRA or Revenu Québec website will inform you if your T4s or RL-1s were successfully filed.
7. Make note of the Confirmation ID and close the browser window to return to QuickBooks Desktop.
8. When QuickBooks Desktop returns to the Process T4/RL-1 screen (and if you successfully EFILED the T4s or RL-1s), you will see an EFILE Submission ID. The CRA/Revenu Québec does not recognize the EFILE Submission ID and QuickBooks Desktop does not record the Confirmation ID that the CRA/Revenu Québec creates. The CRA/Revenu Québec requires the Confirmation ID that is created on their website as proof of EFILE.
9. Select Send. QuickBooks Desktop compiles an .xml file containing your T4 or RL-1 data. This file by default, is stored temporarily in your Documents folder (C:\Users\[User account name]\Documents). Once the T4 and RL-1 slips are sent or the QuickBooks Desktop program is closed, the.xml files are deleted.

Have questions about the EFILE process? Visit the CRA website for more information and support options.

Amend T4s and RL-1s

If you notice that one or more of the T4/RL-1 slips you have filed contain an error, you can amend and refile the slips using QuickBooks Desktop.

1. From the Process End of Year Forms screen, ensure that the correct form and year are displayed and select Amended as the type of form you would like to generate.
2. Select the employees whose T4 or RL-1 slips you would like to amend.
3. Select Review.
4. Select the box to correct.
5. Enter your adjustment and the reason for the change, then select OK.
6. When you have finished entering adjustments for the slip, select Next to move on to the next employee's slip, or OK if you do not need to make any more changes.

After you have amended your T4/RL-1 slips, you will need to provide a copy of each amended form to your employee and the CRA/Revenu Québec. You can either email the slips to your employee and EFILE with the CRA/Revenu Québec, or print the slips to send and submit manually.

Note: Do not file an amended summary form when you file amended slips.

Cancel T4s and RL-1s

1. From the Process End of Year Forms screen, ensure that the correct form and year are displayed and select Cancelled as the type of form you would like to generate.
2. Select the employees whose T4/RL-1 slips you would like to cancel.
3. Select Review.
4. When you have finished reviewing each slip, select Next to move on to the next employee's slip, or OK to return to the Process End of Year Forms screen.

You will need to provide a copy of each cancelled form to your employee and the CRA/Revenu Québec. You can either email the slips to your employee and EFILE with the CRA/Revenu Québec, or print the slips to send and submit manually.

Email amended or cancelled T4s or RL-1s

1. From the Process End of Year Forms screen, ensure that the correct form and year are displayed.
2. Select Amended or Cancelled as the type of form to email.
3. Select the employees whose amended or cancelled slips to email.
4. Review each employee's slip and enter any necessary adjustments.
5. Select Email.

Create the T4/RL-1 summary report

If you have EFILED your employees' T4 and RL-1 slips with the CRA and Revenu Québec, you do not need to create a T4/RL-1 Summary form.

If you have not EFILED your T4 and RL-1 slips, once all T4 and RL-1 slips are printed, you must prepare a T4/RL-1 Summary. This summary report totals all employee earnings as recorded on the T4 and RL-1 slips. It also totals the deductions and payroll taxes withheld from the employees during the calendar year. Lastly, this form is used to reconcile those amounts with the source deduction payments that you remitted to CRA/Revenu Québec.

If you have EFILED your employees' T4 and RL-1 slips with the CRA and Revenu Québec, you do not need to create a T4/RL-1 Summary form.

If you have not EFILED your T4 and RL-1 slips, once all T4 and RL-1 slips are printed, you must prepare a T4/RL-1 Summary. This summary report totals all employee earnings as recorded on the T4 and RL-1 slips. It also totals the deductions and payroll taxes withheld from the employees during the calendar year. Lastly, this form is used to reconcile those amounts with the source deduction payments that you remitted to CRA/Revenu Québec.

QuickBooks Desktop calculates the amounts for the T4/RL-1 Summary report by adding up the amounts on all of the T4 and RL-1 slips. Unlike the slips, you cannot edit the T4/RL-1 Summary report.

1. To obtain an accurate T4/RL-1 Summary report, you must first review and print your slips.
2. In the menu bar, select Reports, then Employees & Payroll, then T4 Summary.
3. Change the dates to show the correct payroll reporting period.
4. Select OK to generate the report.
5. Use the figures on the report to fill in your T4 or RL-1 Summary form. You can get the T4 Summary form from the CRA and the RL-1 Summary form from Revenu Québec.