T4 and T4A slips
Who gets a T4 or T4A slip, the February deadline, and the year-end list to prepare.
Updated Nov 2, 2026
Slips are the forms that report payments to people. The recipient uses them to file their own return, and CRA uses them to check it.
T4
A T4 reports employment income paid to each employee, with the deductions and tax withheld. You issue one to each employee you paid in the year. Pop Books does not run payroll, so the figures come from your payroll provider.
T4A
A T4A reports other income, such as pension or retirement payments, fees for services, and some other payments. Fees for services are generally reported when you paid a person or unincorporated business $500 or more in the year. Check the CRA guide for T4A, because the rules have exceptions.
Deadline
For most slips, the deadline is the last day of February in the year after the payments. Check canada.ca for the current year. Late slips can attract penalties.
Year-end list
- List each employee and each person paid for services, with the total paid in the year.
- For each one, check the statement for the year, and confirm the total.
- Note the taxes withheld, and check them against your payroll records.
- Confirm each recipient's name, address and Social Insurance Number with them, not from memory.
- Keep copies of every slip you issue.
What Pop Books does
Pop Books does not create or file T4, T4A or other slips. Electronic filing of slips has not been offered. Use the statement report and the tax-line report to get the totals, then issue the slips with your payroll provider or accountant.