T4 Summary at a glance
What it is: The T4 Summary is the Summary of Remuneration Paid.
Who signs: Sign on the line for Signature of authorized person, and enter the Date and the Position or office.
A filled-in T4 Summary example: a bakery with a balance due
How to fill out T4 Summary, box by box
Employer's account number, name and address
Enter the employer's account number (15 characters).
Enter the name and address of the employer.
The employer's name and payroll program account number have to be the same as shown on your statement of account.
Box 88 total of T4 slips, Box 14 employment income, Box 20 and Box 52
Enter the total number of T4 slips filed in Box 88.
Enter employment income in Box 14.
Enter registered pension plan (RPP) contributions in Box 20 and pension adjustment in Box 52.
CPP contributions, Boxes 16, 16A, 27 and 27A
Enter employees' CPP contributions in Box 16, employee's second CPP contributions in Box 16A, employer's CPP contributions in Box 27 and employer's second CPP contributions in Box 27A.
Total deductions, remittances and Overpayment
Enter the total deductions reported in Box 80 (16+ 16A+27+ 27A +18+19+ 22).
Enter the remittances in Box 82, Minus: remittances.
Enter Overpayment in Box 84.
Canadian-controlled private corporations or unincorporated employers
For Canadian-controlled private corporations or unincorporated employers, enter the SIN of the proprietor(s) or principal owner(s) in Box 74 and Box 75.
Person to contact about this return
Enter the Person to contact about this return, with Area code, Telephone number and Extension.
Certification
"I certify that the information given on this T4 information return and on related slips is correct and complete."
Electronic filing and payment
You file electronically
If you file your T4 information return electronically, do not fill out this T4 Summary.
You must file electronically if you have more than 5 information returns of the same type.
You can also file your information returns online using the "File a return" service. Go to: My Business Account at canada.ca/cra-sign-in-services, if you are the business owner; Represent a Client at canada.ca/cra-represent-a-client, if you are an authorized representative or employee
For more information about filing electronically, go to canada.ca/filing-info-returns.
Make your payment
Make your payment using your Canadian bank or credit union's online banking, mobile app, or telephone service.
For more information, go to canada.ca/payments.
Common questions about T4 Summary
What is a T4 tax form?
The T4 Summary is the Summary of Remuneration Paid. Fill out this form using the instructions at canada.ca/taxes-slips.
Is there a deadline?
You have to file your T4 information return on or before the last day of February.
Where do I file it?
Send this T4 Summary and the related T4 slips to: Jonquière TC T4 Program Post Office Box 1300 LCD Jonquière Jonquière QC G7S 0L5
Is there a penalty?
Failure to provide this information may result in paying interest or penalties, or in other actions.
Sources
[1] T4 Summary, Summary of Remuneration Paid (T4 SUM (26)), Canada Revenue Agency (the Official source link on this page).