T4A slips must be filed with the Canada Revenue Agency, and copies delivered to recipients, by the last day of February following the calendar year the payments were made. In most years that means February 28; in a leap year it becomes February 29.1Canada Revenue Agency. When to File Information Returns If that date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your filing counts as on time when it is postmarked or received the next business day.2Canada Revenue Agency. File Information Returns Electronically (Tax Slips and Summaries)
The deadline is the same for both halves of the job: the return goes to the CRA, and each recipient gets their copy, by that same last day of February.3Canada.ca. Distribute the Slips Leaving a buffer helps. Transmission errors, software issues, and mail delays in the final week of February catch more payers than you would expect.
Who Has to File a T4A
You need to issue a T4A slip for a recipient when either of these is true during the calendar year:
- The total fees, commissions, or other service payments you made to that recipient exceeded $500 under the CRA’s administrative policy.
- You withheld any income tax from a payment, even one under $500.
These rules cover pension and superannuation payments, self-employed commissions, research grants, lump-sum payments from registered plans, and fees paid for services.4Canada.ca. T4A Slip – Information for Payers The line you have to get right is between employees, who get a T4, and independent contractors providing services, who get a T4A once the threshold is met.
The T4A is not the form for non-residents. Payments to non-residents for services performed in Canada go on a T4A-NR, which carries the same last-day-of-February deadline. Non-resident employees and directors are reported on a T4, and non-resident actors in film or video production on an NR4.5Canada Revenue Agency. T4A-NR – Payments to Non-Residents for Services Provided in Canada
How to File Before the Deadline
Since January 1, 2024, any payer filing six or more information returns has to file electronically. Only payers with five or fewer slips can still use paper.6Canada Revenue Agency. Businesses: Beginning January 1, 2024, If You File Six or More Information Returns You Must File Them Electronically to Avoid Penalties Two electronic options are available:
- Web Forms, best for smaller filings of up to 100 slips, where you enter data manually and the system calculates your summary totals.7Canada Revenue Agency. File Information Returns Electronically (Tax Slips and Summaries)
- Internet File Transfer, which takes an XML file produced by payroll or commercial software, handling uploads up to 150 MB.
Once the CRA receives your electronic submission you’ll get a confirmation of receipt. That handles one side of the deadline. You still have to get each recipient their copy by the last day of February, either by mail or through a secure electronic portal.3Canada.ca. Distribute the Slips
Penalties for Missing the Deadline
Late-filing penalties scale with the number of slips. The penalty is $100 or the amount from the following schedule, whichever is greater:1Canada Revenue Agency. When to File Information Returns
- 1 to 5 slips: flat $100.
- 6 to 10 slips: $5 per day, up to $500.
- 11 to 50 slips: $10 per day, up to $1,000.
- 51 to 500 slips: $15 per day, up to $1,500.
- 501 to 2,500 slips: $25 per day, up to $2,500.
- 2,501 to 10,000 slips: $50 per day, up to $5,000.
- More than 10,000 slips: $75 per day, up to $7,500.
The daily penalty can run for up to 100 days, so the maximums are real numbers businesses actually hit.8Justice Laws Website. Income Tax Act RSC 1985 c 1 (5th Supp) – Section 162
Failing to Give Recipients Their Copy
A separate penalty applies when you don’t provide the T4A slips to the recipients themselves: $25 per day, with a minimum of $100 and a maximum of $2,500.9Canada Revenue Agency. Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary This is assessed on top of the late-filing penalty for the return itself, so missing both means being penalized twice.
Filing on Paper When You Shouldn’t
Filing six or more slips on paper instead of electronically triggers an additional penalty based on volume. It starts at $125 for 6 to 50 slips filed in the wrong format and rises to $2,500 for payers submitting more than 2,500 slips on paper.8Justice Laws Website. Income Tax Act RSC 1985 c 1 (5th Supp) – Section 162
Fixing a Slip After You’ve Filed
If you notice an error after the deadline, the CRA lets you amend or cancel a slip, and the method depends on how you filed originally.10Government of Canada. Make Corrections After Filing
For Internet File Transfer, build a new XML file containing only the slips being cancelled or amended. Use report type code “A” on the summary and code “C” on each cancelled slip, and keep all the original slip data in place; a blank slip will be rejected. The amended summary reflects only the totals of the slips you’re changing.
For Web Forms, import the original return, change the summary type to “Amended,” and mark each affected slip as “Cancelled” (or edit it for an amendment). Remove any slips that don’t need changes, but keep full data on the ones you’re cancelling. Web Forms recalculates the amended summary for you before submission. After any amendment or cancellation, send the recipient an updated copy of the slip.