Rates and deadlines
T4, T4A and T5 Slip Deadline for 2026
March 1, 2027to file 2026 T4, T4A and T5 slips and summaries and give recipients their copies, because the last day of February falls on a Sunday.
Sources checked October 20263 min read
Key points
- T4, T4A and T5 slips for 2026: March 1, 2027
- T5018 contract payment slips: six months after your reporting period ends
- T3 slips: 90 days after the trust's year end
- Late slips: at least $100, more as the count and days grow
Which slip is due when
The rule for the payroll slips is the last day of February after the calendar year they report, and the recipients' copies are due the same day. When that day falls on a weekend or a public holiday, a return received the next business day is on time.
| Slip | Due |
|---|---|
| T4, T4A, T4A-NR, T4PS, T4A-RCA | March 1, 2027 |
| T5, investment income | March 1, 2027 |
| T5018, contract payments | Six months after the end of your reporting period |
| T3, trust income | 90 days after the trust's year end |
The penalty for filing late
Each slip counts as its own information return, so the penalty grows with the number filed late. For the common slips, T4, T4A, T5 and T5018 among them, the CRA applies a relieving policy that keeps the penalty small for the smallest employers, with a minimum of $100 in every case and a daily charge for up to 100 days.
| Slips filed late | Per day | Maximum |
|---|---|---|
| 1 to 5 | Not charged by the day | $100 |
| 6 to 10 | $5 | $500 |
| 11 to 50 | $10 | $1,000 |
Above fifty slips
From 51 slips up, the relieving policy and the legislated chart are the same: $15 a day up to $1,500 for 51 to 500, $25 a day up to $2,500 for 501 to 2,500, $50 a day up to $5,000 for 2,501 to 10,000, $75 a day up to $7,500 for 10,001 or more.
Quick answers
When are 2026 T4 slips due?
March 1, 2027, because the last day of February 2027 is a Sunday.
Do employees have to receive their T4 by the same date?
Yes. Copies go to employees by the same deadline as the filing with the CRA.
What is the minimum penalty for a late T4?
$100.
Related pages
Official sources
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Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.