CRA reference for Canadian accounting firms
T4 and T5 slip deadlines
For a one-to-five-person firm, keep filing with the CRA and delivering recipient copies on the year-end checklist. Completing one does not complete the other.
File by the last day of February
- T4: the regular information-return deadline is the last day of February of the following calendar year for the remuneration reported.
- T5: file the information return by the last day of February of the following calendar year for the investment income reported.
Use February 29 in a leap year, not an automatic February 28. These are calendar-year returns, not dates calculated from the corporation’s fiscal year-end. A June 30 corporate year-end does not move the regular slip deadline.
Sources: CRA: When to file payroll information returns; CRA: T5 information return due date.
Deliver copies to employees and recipients too
Provide employees with their T4 slips by the last day of February of the following calendar year. Give recipients their T5 slips by the last day of February following the calendar year to which the return applies.
Filing with the CRA does not distribute copies. Assign an owner for delivery, check the permitted delivery method, and keep evidence that the copies were provided. Do not assume email is permitted without the required recipient consent.
Sources: CRA: Distribute payroll slips; CRA: Distributing the T5 slip.
Weekends, public holidays and special situations
If a filing due date falls on a Saturday, Sunday or public holiday recognized by the CRA, the return is on time if received or postmarked by the next business day. Verify the applicable holiday and delivery requirements; plan recipient copies before the regular February deadline.
The regular February rule does not cover every event. T4 returns are due within 30 days after a business stops operating, or within 90 days after a partner or sole proprietor dies. Amalgamations and restructuring need separate review.
For T5, send the appropriate copies to the CRA and recipients no later than 30 days after the business or activity ends. Check the linked CRA guidance before using the regular annual date for a final return.
Filing slips does not replace payroll remittances or any separate tax instalment obligations. Keep those payment dates on their own checklist.
What to verify in NorthForm
NorthForm generates a T4 slip task when payroll is enabled and a T5 slip task when “Files T5 slips” is selected. Both use the last day of February following the slip year, including February 29 in a leap year.
NorthForm does not adjust dates for weekends or holidays. It does not file returns or distribute slips, and it does not generate separate recipient-delivery or business-closure deadlines. Your firm must handle those steps and verify the CRA requirements.
This is a general reference, not tax advice. Verify the client’s circumstances and current CRA guidance before relying on a date.
Keep slip deadlines with the client file
If a shared filing calendar would help your firm, try NorthForm for 14 days. Card required. Cancel before the trial ends and you are not charged.
Start 14-day trial