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Canadian Tax Slips and Documents: T4, T4A, T5, T3 and More Explained

Updated

Each tax slip reports one kind of income or amount, and each of its boxes maps to a line or schedule on your T1 return (the return form itself is explained in the T1 General guide). This page lists the slips Canadians most often receive, who sends each one, when it is due and where it goes; each slip’s own page then covers its boxes one by one.

Tax slips at a glance

SlipIssued byWhat it reportsWhere it goes on your returnDeadline to issue
T4EmployerEmployment income, CPP/QPP and EI deductions, income tax deductedLine 10100, plus the CPP and EI creditsLast day of February
T4APension plans, businesses paying contractors, schools, RESP promoters, governmentPensions, annuities, self-employment commissions and fees, scholarships, RESP withdrawalsVarious lines by box (11500, 13000, 13010 and others)Last day of February
T4EService CanadaEmployment Insurance benefitsLine 11900End of February
T5Banks, brokerages, corporationsInterest, dividends, foreign incomeLines 12000, 12010, 12100Last day of February
T3Trusts: mutual funds, ETFs, REITs, estatesTrust income allocated to youLines 12000, 12010, 12100, 12700March 31 (90 days after the trust’s year-end)
T5008Brokerages, mutual fund companiesProceeds from selling securitiesSchedule 3 (capital gains and losses)Last day of February
T4RSPFinancial institution holding the RRSPRRSP withdrawals, Home Buyers’ Plan and Lifelong Learning Plan amountsLine 12900Last day of February
T4RIFFinancial institution holding the RRIFRRIF paymentsLine 11500 or 13000Last day of February
T4FHSAFinancial institution holding the FHSAFHSA contributions and withdrawalsSchedule 15, line 12905Last day of February
T2202Educational institutionEligible tuition fees and months enrolledSchedule 11February 28
RL-1Quebec employerEmployment income for the Quebec returnQuebec TP-1 returnLast day of February

Service Canada also sends a T4A(P) for CPP retirement, disability and survivor benefits (line 11400) and a T4A(OAS) for Old Age Security (line 11300), and employers with an employee profit-sharing plan issue a T4PS. Box-level detail, including which boxes you enter and which ones are for information only, is on each slip’s page.

Form T2200 isn’t a slip: it is the form an employer signs to certify the conditions of your employment, and you keep it with your records rather than filing it.

When slips arrive and what to do if one is missing

Payers have until the last day of February for most slips; trusts have until March 31 for the T3, which is why T3 slips are usually the last to arrive and why waiting for them before filing avoids an amended return later. The T3 slip guide covers what to do when one arrives after you’ve filed.

Many slips appear in CRA My Account before the paper copy reaches you, and Auto-fill my return downloads them into NETFILE-certified tax software. The guide to CRA My Account explains how to use it. If a slip hasn’t appeared there by mid-March, contact the issuer.

You still report income when a slip never arrives, since the CRA receives its own copy from the payer and matches it to your return. For a T4 left off a return you’ve already filed, see what happens when a T4 is left off your return, and for interest income without a T5, see reporting interest you forgot.

Tax slips and documents in this hub

Employment slips

Investment slips

Registered plan slips

Education and employment forms

Foreign property

After you file

A filing workflow for slips

Most filing errors happen when slips are entered out of order or when imported values go in without review. A steady order reduces the chance of a reassessment:

  1. Gather the employment and pension slips first (T4, T4A, T4RSP, T4RIF).
  2. Enter the investment slips next (T5, T3, T5008) and check them against your account statements.
  3. Add the education and deduction documents (T2202, your RRSP contribution receipts, and the signed T2200 if you claim employment expenses).
  4. Compare the slip list in CRA My Account with the slips you have before you submit.

If a number doesn’t match your payroll or broker records, ask the issuer for an amended slip before filing; correcting a return after it is assessed takes longer.

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