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T4001 - Employers' Guide Payroll Deductions and Remittances
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Major revisions

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This year, we have incorporated the contents of the guide called Remitting Payroll Deductions (RC4163) into this publication and renamed it accordingly. Major revisions to this publication include:
  • change in title from Employer's Guide - Payroll Deductions (Basic Information) to Employer's Guide - Payroll Deductions and Remittances;
  • content re-write and displacement, where required, to provide more logical ordering;
  • adding information from other guides that can affect employers, such as retiring allowances and the Pensionable and Insurable Earnings Review (PIER) process;
  • transferring information to other guides, such as how to report amounts on a T4 slip to the appropriate Filing the T4 Slip and Summary (RC4120) guide; and
  • removal of reference to the Filing the T4F Slip and Summary Form (RC4200), as fishing income is recommended to be reported on a T4 slip (mandatory for the 2006 tax year, reporting in 2007). Refer to Filing the T4 Slip and Summary guide (RC4120).

Do you need more information?

If you need more help after you read this publication, visit our Web site at www.cra.gc.ca or call 1-800-959-5525.

You can get forms and publications from our Web site at www.cra.gc.ca/forms or by calling 1-800-959-2221.

Teletypewriter users

If you use a teletypewriter (TTY), you can call our toll-free, bilingual enquiry service at 1-800-665-0354.

Our Web site

To get the most updated payroll information and products, we invite you to visit our Web site at www.cra.gc.ca/payroll.

Electronic mailing list

We can notify you immediately about new information on payroll deductions and remittances. To subscribe, free of charge, visit our Web site at www.cra.gc.ca/lists.

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Related publications

  • Filing the T4 Slip and Summary Form (RC4120)
  • Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form (RC4157)
  • Taxable Benefits (T4130)
  • Employee or Self-Employed? (RC4110)

Employer Visits Program

We offer an on-site consultative service to provide any help you may need with payroll deductions. As part of this program, we can visit you to help with problems you have. If you would like information about this service, call 1-800-959-5525.

Filing information returns

You have to file a T4 or T4A information return, as applicable, and give information slips to your employees each year by the last day of February following the calendar year to which the information returns apply.

For information on how to report the employees' income and deductions on the appropriate slips and summary form, visit www.cra.gc.ca/slips or obtain one of the related publications. Electronic filing information can be found at www.cra.gc.ca/magmedia or www.cra.gc.ca/t4internet.

Major payroll deductions changes that have taken place since last year are outlined in yellow.

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Date modified:
2005-12-10 		Top of page
Top of page 		Important notices