T1 vs T4 in Canada: What Is the Difference?
A T4 is the slip your employer issues. A T1 is the return you file with the CRA. Who prepares each, the deadlines that apply, and how the two connect.
Quick answer
T1 vs T4: the difference in one minute
- A T1 is an individual's income tax and benefit return; a T4 is an information slip reporting employment remuneration and deductions.
- An individual files a T1 with the Canada Revenue Agency, while an employer prepares T4 slips and a T4 Summary for its employees and the CRA.
- The T4 supplies information that may be used on a T1, but the two documents are not interchangeable.
- CRA generally requires T4 slips by the last day of February after the calendar year (February 28, or February 29 in a leap year). Most individuals file a T1 by April 30; many self-employed individuals and their spouses or common-law partners file by June 15, while the balance is often still due April 30. Confirm the current-year dates on CRA because weekends and holidays can move a due date.
T1 and T4 compared side by side
The names sound similar, but the documents have different jobs. The T1 General is the form an individual uses to report income, claim applicable deductions and credits, and calculate income tax and benefits for a tax year. The CRA publishes a T1 income tax package for each province and territory because provincial and territorial calculations form part of the return.
A T4 Statement of Remuneration Paid is prepared by an employer. It reports employment income and amounts such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums when applicable. The employer gives the employee a copy and files the related T4 information return with the CRA. The employee normally uses the T4 figures, together with any other relevant slips and records, when completing the T1.
| Question | T1 income tax return | T4 employment slip |
|---|---|---|
| What is it? | An individual's income tax and benefit return | An employer information slip for remuneration and deductions |
| Who prepares it? | The individual or an authorized tax preparer | The employer or its authorized payroll provider |
| Who receives it? | The CRA receives the filed return | The employee receives a copy and the CRA receives the information return |
| What period does it cover? | The individual's tax year | Employment remuneration for the calendar year shown on the slip |
| How are they connected? | The return can include amounts reported on T4 and other slips | The slip supplies information; it does not replace the T1 |
What an employer is responsible for
An employer needs accurate payroll records throughout the year. That includes gross pay, taxable benefits, pensionable and insurable earnings, deductions, remittances, and employee identification details. At year-end, the employer uses those records to prepare the applicable slips and summary. CRA guidance generally sets the T4 filing and distribution deadline at the last day of February following the calendar year being reported, subject to the CRA's current due-date rules.
A T4 is not a substitute for regular payroll remittances. Employer remittance deadlines depend on the remitter type assigned by the CRA, and late or incorrect amounts can create separate consequences. Before filing, reconcile the T4 totals to payroll registers, general-ledger payroll accounts, and CRA remittance records. Correct discrepancies before issuing slips where possible, and follow the CRA amendment process when a filed slip requires correction.
Practical checklist
- Reconcile annual gross pay, taxable benefits, deductions, and remittances.
- Verify employee names, addresses, and social insurance numbers are handled accurately and securely.
- File the T4 information return and distribute employee copies by the applicable CRA deadline.
- Retain supporting payroll records and use the CRA process for amendments or cancelled slips.
What an individual should do at tax time
An individual should gather every relevant information slip, not only a T4. Depending on the person's circumstances, that package may include slips for pensions, investments, benefits, self-employment records, registered plans, tuition, or other income and deductions. The T1 brings the applicable information together. If an expected T4 has not arrived, the CRA directs taxpayers to contact the employer and review available information in their CRA account rather than simply omitting the income.
The usual T1 filing date and the date a balance is due are not always the same. CRA's published pattern is April 30 for most individuals, June 15 for many self-employed individuals and their spouses or common-law partners, and a balance-due date that often remains April 30 even when the filing date is later. Estates, emigrants, deceased taxpayers, and other situations can have different rules. Use the CRA's current dates page and obtain advice based on the person's actual facts before relying on a general calendar date.
2026 federal basic personal amount and RRSP dollar limit
Two amounts people often ask about at T1 time are the federal basic personal amount and the RRSP dollar limit. They are year-specific. Confirm the current CRA table before you use a figure in a filing or a payroll setup.
For 2026, CRA payroll publications state a federal basic personal amount of $16,452 at the maximum and $14,829 at the minimum. The amount can be reduced between those two figures as net income rises. Alberta and other provinces have their own personal amounts, so a Calgary resident still needs the provincial layer as well as the federal one.
The RRSP dollar limit published by CRA is $33,810 for 2026 and $35,390 for 2027. The usable room for one person is the lesser of 18 percent of the prior year's earned income and that dollar limit, plus unused room, subject to the person's Notice of Assessment and any pension adjustment. A dollar limit is not the same thing as the amount that person can contribute this year.
Practical checklist
- Look up the current-year federal and provincial personal amounts before completing a TD1 or a T1.
- Read the RRSP limit from the CRA registered-plan table, then confirm unused room on the Notice of Assessment.
- Do not treat a published dollar limit as a contribution instruction for every taxpayer.
Confirm this applies to you
Apply the guide to your records and deadlines
Not sure whether April 30 or June 15 applies to you? Text us and we will tell you which date to work toward. Prepared by Husain Haroun, CPA, FCCA, of HBT Accounting in Calgary, Alberta. Call +1 (587) 894-7451.
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Explore personal tax filing supportOfficial sources
This guide was prepared from the official sources below. Open them to verify the current rule and review exceptions relevant to your situation.
