What is the deadline date for mailing amended t4′s ?

Hi Jerry,
There is no specific date for sending in your admended T4. You can sent it in any time before you receive the Pensionable and Insurable Earnings Review (PIER) report. If you have received the PIER, don’t sent the admended T4, just respond to the PIER to let them know of the changes required for the employees on the listing show on the PIER. That report usually won’t mail out until a month of two after you submit your non-admended T4.
Cecilia

So mailing the T4 Summary on the “last day”, February 28 2009 would be ok?
Do they just look for a post stamp of Feb 28? Or does the form have to arrive at their office by Feb. 28?

Stephan

Hi Stephan,
they do not use the post stamp of Feb 28, the form has to arrive at their office by Feb 28.
Cecilia

Hi;

I have submitted my T4s to CRA for my employees earlier this week via the onlince remittance process at the CRA website. But for T3 (dividends payable to shareholders) I do not see where I submit these T3s online at the CRA website. Do I need to submit these online, or can I simply issue the papercopies to my employees by end of the month and include the T3 information when I do my corporate tax remittance next month?

Thanks for replying!

Hi Mike,
T3 and T5 can only be submitted online using XML format. Unless you have a software which can also produce the proper xml file for T3 and T5 for you, there is no other options to file your slips online. Dealine for T5 is the same as T4, you will need to submit your paper forms (T5 and T5 summary) to the tax center by the end of the Feb. For T3, you have to pay any balance owing on and file the information return no later than 90 days after the trust’s tax year end.
Note that T5 is for dividend, T3 is for trust. If you are issuing dividends payable to shareholders, you should issue T5 instead of T3.
Hope this help
Cecilia

As an employee is there a specific date by which you are entitled to receive your T4? It seems like one should have this info before the last day of the RSP deadline (since isn’t the purpose of the RSP deadline being at the end of february rather than year end?). If there is or isn’t a requirement I’d really appreciate it if you could let me know. I’ve been looking all over for this and your blog is the closest info I’ve found.

Thanks in advance!
Spence

Hi Spencer,
You are supposed to receive your T4 by the end of Feb, or if the end of Feb is on weekend of holiday, then it would be the next business day. This year would be Mar 2nd. Having said that, if you do not receive your T4 from your employer on time, or not at all, you cannot really force the employer to do so. This usually happens when the your employer’s business closed down, or the employer just mail out your T4, so it will take a few days for you to get it in the mail. So to answer your question, no, you are not entitled to receive your T4 on time. Yes, you are right on the RSP deadline, which you can rush to contribute at the last minute into your RSP through into your employee’s RSP account so it shows up on your T4. However the T4 shouldn’t affect your RSP, as you can always figure out how much you earn over the year by yourself, and determine how much you earn, and how much you put into RSP by the end of the year. If you have not receive your T4, you can contact CRA, ask them about your T4 file. If your employer has submitted a T4 already, the CRA agent should be able to tell you all the information on your T4 so you can file your taxes accordingly.
I hope I answered your question.
Cecilia

My husband left his job in September for a better opportunity and unfortunatly the employer has taken this personally. Aside from not providing his last pay cheque or vacation pay owing, he never received a Record of Employment. As we suspected would happen, he has also not received his T4 and likely wont. He has made several requests through the employer with no success. When we contacted RCA, they advised he just estimate the amount of income. This is difficult however considering that he never received paystubs or a record of emplyoment. It doesnt seem right that this employer gets away with this while both myself and my husband could be penalized if we do not report the correct income. Any suggestions?

Hi Amanda,
My suggestion to you is to estimate how much you earn from the employer over the year, how many days you work. When you send in your tax return, attached a note stating your employer’s information, such as the company name, address and contact information, along with an explanation of how you get the income you report. CRA will hunt the employer down for your account. Issuing T4 is a legal obligation for any employer, it is a criminal offence if they do not pay their fine of not issue your hushand a T4. By attachment a note explaining how you land the income figure will ensure you won’t be penalized for not reporting your income.
Hope this help.
Cecilia

Hi Chris,

Does your husband has a contract signed when he was hired? This contract should stated in what day your husband start working there for an hourly or salary rate, and other legality issues. If he issued your husband paystubs throughout 2008, there should be no reason why he wouldn’t provide your husband a T4. The employer has no right to choose to pay his “employees” as “contractors”, if the employer decided to hire an employee, then he has to treat them as employee, if he decided to hire a contractor, there should be an contract between both parties, or at least the contractor should issue invoices and has a business number to indicate that the contractor is in business. In this case, if the employer want to hire your husband as a contractor instead, your husband has to agree with such arrangement also, and everything needs to be in written form. If there is a contract signed, the employer has a legal obligation to treat your husband as an employee. Everything between employer and employee or contractor should be bound by some kind of contracts or written agreements. If there is no contract, it is hard to fight for any of your rights. Just by your employee issued paystub to your husband has already indicated to me that he has been treated as an employee. My best advice to you is to seek an employment lawyer see how you can resolve this issue with the employer. Your hushand definitely have a case to fight for his rights. Looking for another job is not his only option, but I would really recommend your husband to find another job if his current employer does not respect the rights of his employees.

I am finally completing my corporate tax return for 2008. I had an employee for only one month, and I gave her a record of employment. However, I forgot to do a t4 for her, and now my accountant is wanting copies of my t4 and I have to do them, and now they are telling me I need to pay $2,500 in fees because I am late to do my t4 slips. This will make my business go bankrupt! Help, what do I do?

The question is then, for that month you employed her, did you have a payroll account and remit taxes, CPP and EI for that month? Was she an employee? Or a contractor to help you out for that month? Since you submitted ROE, CRA assumed you have paid taxes and EI for her. My suggestion to you is to contact CRA directly and let them know your situation, 1-800-959-5525, or better yet if you have the letter from CRA that informed you to pay the $2500 penalty, there is a number to contact the agent who handles your file, you should contact him/her directly. Feel free to contact me in private if you would like to speak to me.

I left my employer the first week of October 2009. What date do they have to issue my T4 by? If they refuse to give it to me, what can I do?

If I have employees that worked during 2009, but haven't for some time, and I'm uncertain whether they'll be returning… should I issue an ROE and send it along with their T4? I guess the real question, is that is it a requirement to issue an ROE, in case the employee does not return to work in 2010? Thanks!

If you haven't already got an answer to your question. I am pretty sure you have to give an ROE within two weeks of dismissal or layoff. If you are not sure of the person coming back I think the ROE still needs to be filed. I gave mine to my laid off employee when he came to get his last paycheque.

February 28 this year 2010 is on a Sunday do we have until March 1st on the Monday to mail the copies to the Canada Revenue Agency?

Yes you have until March 1st on Monday, not to mail out on that day, but the CRA have to receive it on Monday.

Hi what happenes if an employers fails to mail out T4s by Feb 28th 2010?

I ask because my previous employer hasn't mailed them nor does he have my T4 in the office to mail out. He claims he must contact our headoffice. It's not February 26th 2010.

I would like to know if it is illegal for an employer to refuse to issue a ROE and a T4. I had late and bounced pay cheques for nearly a year and finally left to find other employement about 5 months ago. My employer never issued a ROE and as of today (Sat Feb 27th) I have not received a T4. I don't expect my employer to issue a T4. They are not in financial trouble, they just treat financial obligations like housework – they always mean to get to it but never do. It is hard to believe that firms treat employees this way. I tried to find some info on the CRA website see the legall consequences of NOT issuing a ROE or T4 but can't find an answer. Does anyone know if there are legal consequences of not issuing these documents? If there are consequences, what is the best way to “report” this employer?

its march 1st and i have not yet received my t4 now what????

Today is March 5,2010 and I still haven't received my T4 what can I do about this? Is there really nothing an individual can do to get the T4? Can I report the Company? There has to be something I can do, I want to file my taxes and I can't do that without my T4 especially when this Company didn't give me Pay Stubs either!

Today is March 5,2010 and I still haven't received my T4 what can I do about this? Is there really nothing an individual can do to get the T4? Can I report the Company? There has to be something I can do, I want to file my taxes and I can't do that without my T4 especially when this Company didn't give me Pay Stubs either!

Hi Cecilia,

I just received a very large bill from CRA for a late T5 for the 2009 tax year submissions. I have a business and rely on an CMA to do all of my taxes and filings on my behalf. I spoke with my accountant and the late submission was due to an error. She submitted a T3 by deadline, when it should have been a T5.

Is there anything I can do to get rid of the late fees? I.E. should I redo the 2009 taxes and submit it as an amendment and claim the income from the business as a trust vs a dividend?

I will not be available from Wednesday Oct 27th to Nov 12th due to a scheduled surgery.

For urgent matter please contact my associate Doug Wereley at doug.wereley@wizebiz.ca.

I will check email from time to time, if it is not an urgent matter please feel free to sent me an email,

I will try my best to response to your inquiries.

Best Regards,

Cecilia Leung

Hi DMI, have you submitted a late T5 already? I would recommend you to do an amendment, however there is no way to avoid the late T5 fee. Did the CMA use efile and hence he/she is your representative? He/she should be able to negotiate with CRA for you and come to a term for the mistake. You can also contact CRA directly and let them know there is a mistake in submission.

I had the same problem..iam worried about this years T$ (for 2010 year) any way you got this figured out a couple years back? advice on what you could give me? I had this employer not pay me on time, I left in october 2010 and still not recieved a ROE!!! any help would be great! email is alishasmith89@hotmail.com