The T4 slip, also known as the Statement of Remuneration Paid, is one of the most critical documents for Canadian taxpayers. It shows how much employment income you earned and the amount of taxes and deductions withheld. Employers are legally required to issue T4s to their employees each year. But what happens if you haven’t received your T4 by the time you’re ready to file your taxes?
In this detailed guide, we’ll walk you through how to obtain your T4 slip, whether from your employer or the Canada Revenue Agency (CRA), what to do if it’s incorrect or missing, and how to protect yourself from penalties.
1. When Are Employers Required to Issue T4s?
Canadian employers must provide employees with T4 slips by the last day of February following the end of the calendar year. For the 2024 tax year, employers must send out T4 slips no later than February 28, 2025.
This deadline applies whether the T4 is issued electronically, by mail, or in person. If you’ve recently left a job or changed your address, it’s especially important to confirm your contact details with your former employer before tax season.
2. What’s Included on a T4 Slip?
Your T4 contains essential information, such as:
- Employment income (Box 14)
- Federal and provincial income tax withheld (Box 22, Box 26)
- Canada Pension Plan (CPP) contributions (Box 16)
- Employment Insurance (EI) premiums (Box 18)
- Employer-paid benefits and allowances
- Union dues, pension adjustments, and more
This information must be reported on your T1 personal tax return and will affect your refund, credits, or balance owing.
3. Step-by-Step: What to Do If You Haven’t Received Your T4
Step 1: Contact Your Employer Directly
Your employer is the first point of contact. Ask your HR department or payroll officer whether your T4 was issued and how it was sent (email, postal mail, or online portal). Many employers now provide T4s through secure payroll platforms like ADP, Ceridian, or Payworks.
Step 2: Log in to CRA MyAccount
If you can’t reach your employer or didn’t get a response, check your CRA MyAccount online. Here’s how:
- Log in to CRA MyAccount.
- Go to the “Tax Information Slips (T4 and more)” section.
- Select the year (e.g., 2024) to view all slips CRA has on file for you.
Note: Slips may not appear until mid-to-late March, depending on when employers file with CRA. If your employer missed the deadline or filed late, it may not be available yet.
Step 3: Wait or Estimate?
If the slip is still unavailable and the tax deadline is near, you can either:
- File your return using your last pay stub of the year — estimate your income and deductions as accurately as possible.
- Request a T4 reprint from your employer or CRA (see next section).
Keep proof of your effort to obtain the slip in case CRA asks for clarification.
4. Can CRA Provide You with a Copy of Your T4?
Yes. If your employer submitted your T4 to CRA, it will be available under your CRA MyAccount. You can also:
- Call CRA’s individual enquiries line at 1-800-959-8281 to request a mailed copy.
- Ask for past years’ slips if needed for reassessments or audits.
- Use Auto-Fill My Return (AFR) through certified tax software to auto-import all T-slips from CRA.
However, if your employer did not submit the T4 to CRA, they will not be able to provide it—only your employer can.
5. What If Your Employer No Longer Exists?
If your former employer went bankrupt or closed without issuing a T4:
- File your return using your final pay stub from that employer.
- Report your income and withholdings as shown on the stub.
- Attach a note to your return explaining the situation (if filing by mail).
- If filing online, keep documentation in case CRA follows up.
The CRA will contact the employer (if still reachable) and may validate the amounts. You will not be penalized if you’ve made a good-faith effort and used accurate numbers.
6. What If Your T4 Is Incorrect?
If the slip you received is incorrect (wrong earnings, deductions, or name), contact your employer to reissue a corrected T4 (T4 Amendment). CRA will update their records accordingly once the new slip is submitted.
Do not file your taxes with incorrect information. Wait for the corrected T4 or use your final pay stub to estimate the correct data.
7. Filing Your Return Without a T4
You’re legally required to report all income, even if a slip is missing. If you cannot obtain a T4 before the deadline:
- Use the most recent pay stub or bank records.
- Indicate it’s an estimate if you’re filing by mail.
- Be prepared to adjust the return later with a T1-ADJ or “Change My Return” in MyAccount once the correct slip arrives.
8. Avoiding Penalties for Missing Slips
Failing to report income from a missing T4 could trigger penalties:
- Failure to report income twice in four years: penalty of 10% federal + 10% provincial on the unreported amount.
- Interest charged on any resulting tax owing.
To avoid penalties, make your best effort to include all income and document attempts to obtain missing slips.
9. Final Thoughts
Not receiving your T4 on time can be stressful, but it doesn’t mean you can’t file your taxes accurately and on time. Start by contacting your employer and checking CRA MyAccount. If all else fails, use a final pay stub and document your efforts.
Filing on time—even if with estimated numbers—can help you avoid late filing penalties. If a corrected slip arrives later, you can always file an adjustment. And if you’re still unsure, consult a tax professional to avoid costly mistakes.
