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| Preparing T4's
You report your employees' salary, wages, and taxable benefits, as well as any deductions, on the T4 Supplementary form. You can get this form from your nearest tax services office. The guide is also available on Canada Revenue Agency’s (CRA) website.
You have to fill out and give your employees their copies of the T4 Supplementary no later than the end of February following the calendar year to which the forms relate. A duplicate of the T4 Supplementaries along with the T4 Summary must also be forwarded to CRA by the end of February following the applicable calendar year as well. Failure to do so would result in late-filing penalties to the employer.
Starting for 2001, CRA is permitting T4 supplementaries via the internet. Further information on this topic is available at T4 Internet Filing.
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