The Canada Revenue Agency (CRA) sets firm expectations for employers when reporting employee income. Meeting the T4 filing deadline 2025 is essential for compliance. Failure to submit T4 slips and summaries on time can lead to penalties ranging from $100 to $7,500, depending on the number of slips and how late the filing occurs.
That’s why many businesses rely on expert support to streamline payroll compliance and avoid last-minute stress, especially when working with experienced professionals.
According to the CRA, over 27 million T4 slips are processed annually, making this a critical task for businesses across Canada. The best way to avoid late filing penalties is to stay proactive, especially since the T4 submission deadline 2025 is February 28, 2025 for most employers. This guide breaks down what’s required, when to file, and answers common questions like when do T4 come out?
Key Employer Deadlines: T4 Slips and Beyond
Here’s what you need to know to stay compliant and efficient in 2025:
- T4 Filing Deadline: February 28, 2025
All T4 slips and the T4 Summary must be filed with the CRA and distributed to employees by this date. E-filing is mandatory for 6+ slips. This is the official T4 form due date for both electronic and paper filers. - When Do T4 Come Out?
Employers must deliver T4 slips to employees by February 28, 2025. This allows employees to accurately file their personal tax returns on time. - How to File:
Use CRA’s Web Forms, Internet File Transfer, or certified payroll software. Ensure all data is accurate before submission to avoid delays and compliance issues around the deadline for T4 2025. - Penalties for Late Filing:
CRA penalties start at $100 and can go up to $7,500. Incorrect or missed slips can also result in separate penalties. Late filing beyond the T4 form due date risks escalating interest and audit concerns.
Why T4 Filing Matters for Employers
Filing T4s isn’t just about meeting deadlines, it’s about maintaining trust with employees and avoiding costly audits. Ensuring accuracy also helps employees claim the correct tax credits and benefits, and protects your business from compliance scrutiny.
Related Personal and Corporate Tax deadlines
While this guide is focused on T4 reporting, some tax deadlines intersect with your employer responsibilities:
- Personal Tax Deadline: April 30, 2025 – when employees must file their 2024 returns. Late or inaccurate T4s can cause delays in employees’ personal tax filings.
- Corporate Filing Deadline: 6 months after fiscal year-end. If your business has a September 30 year-end, the filing is due March 31, 2025.
- Employer T4 Deadline 2025: Still February 28, 2025, regardless of your corporation’s tax year. Knowing when are T4s due 2025 helps you align corporate and personal filing strategies.
For businesses that owe taxes, payments are typically due within two months of fiscal year-end, or three months for qualifying CCPCs.
Personal Tax Filing and Payment Deadline: What You Need to Know for 2025
When it comes to personal tax filing and payment deadlines, the Canada Revenue Agency (CRA) maintains a strict schedule, and failing to meet these deadlines can lead to late-filing penalties and daily compounding interest. Missing the due date doesn’t just result in extra fees; it can also affect benefit payments and trigger compliance scrutiny.
Staying ahead of key business tax deadlines helps prevent last-minute stress and costly errors. Whether you’re filing for yourself or managing payroll, knowing your obligations, especially the deadline for T4 2025, ensures accurate and timely submissions.
Penalties and Interest: Consequences of Filing or Paying Late
- Filing and Payment: To avoid penalties, file your personal tax return by the deadline and pay any balance owing in full. Delays can trigger costly consequences.
- Standard Late Filing Penalty: Under the Income Tax Act, the CRA charges a 5% penalty on the outstanding amount, plus 1% for each full month the return is late, up to 12 months.
For instance : If you owe $2,500 and file your return 6 months late, the penalty is $2,500 × 5% = $125, plus $2,500 × 1% × 6 = $150, totaling $275 in late-filing penalties.
- Interest on Outstanding Tax: The CRA’s prescribed interest rate, updated quarterly, applies to any unpaid amounts. Interest is compounded daily from the due date until full payment is made.
- Repeat Offences: If you were penalized for late filing in any of the previous three years and receive a demand to file, penalties increase to 10% of the balance owing, plus 2% per month, up to 20 months.
Why Filing Your Personal Tax Return Matters
Filing your return ensures you get entitled refunds and remain eligible for government benefits like:
- Canada Child Benefit (CCB)
- GST/HST credit
- Canada Carbon Rebate (CCR)
- Old Age Security (OAS)
- Guaranteed Income Supplement (GIS)
Individual Income Tax Return Deadline for 2025
In Canada, the deadline to file and pay your 2024 personal income tax return is Wednesday, April 30, 2025. Missing this date can result in interest charges and late-filing penalties.
Returns must be either postmarked or electronically submitted by midnight (local time) on that day. Staying on top of this deadline also helps align with the broader compliance window, including the employer T4 deadline 2025.
Other Key Dates for 2025
- RRSP: Contribute by March 1, 2025, to deduct eligible amounts from your 2024 income. This excludes the year you turn 71.
- TFSA: As of January 1, 2025, your TFSA contribution limit increases by $7,000. You may also re-contribute 2024 withdrawals starting this date without penalty.
Conclusion: Stay Ahead of the T4 Filing Deadline in 2025
Meeting your tax obligations, both personal and business, requires planning and a clear calendar. Whether you’re managing payroll or preparing your return, staying compliant with CRA deadlines helps you avoid penalties and retain access to government programs.
For employers, knowing when are T4s due 2025 is critical. The T4 form due date is non-negotiable, and missing it may impact your staff’s tax season. Many Canadian businesses choose to work with trusted advisors to stay ahead of reporting obligations and avoid costly mistakes.
If you’re wondering when do T4 come out, remember: they must be issued to employees and filed with CRA by February 28, 2025. This deadline for T4 2025 is your anchor date—don’t miss it.
Timely T4 filing is not just a legal duty, it’s a smart financial move.
FAQ: T4 Filing in Canada for 2025
Q1: When is the official T4 deadline for 2025 in Canada?
A: The T4 slips and Summary must be filed with the CRA and given to employees by February 28, 2025. This applies to both electronic and paper submissions. Timely filing helps avoid penalties and keeps your business compliant.
Q2: What happens if you miss the T4 filing deadline in 2025?
A: Missing the T4 deadline may result in CRA penalties ranging from $100 to $7,500, depending on the number of slips and how late the filing is. Repeated or intentional non-compliance can lead to higher penalties and further scrutiny.
Q3: Do employers need to send T4s to employees and CRA by the same date?
A: Yes. Employers must ensure that both employees and the CRA receive T4 slips and the Summary by February 28, 2025. Aligning these deadlines is essential to stay compliant and support employee tax filing.
Q4: Can you file T4s online through CRA My Business Account?
A: Absolutely. You can file online via CRA My Business Account, Web Forms, or using XML file submission through certified payroll software. Electronic filing is faster, secure, and reduces the risk of errors or delays.
Q5: Are penalties different for small businesses filing late T4s?
A: No. Penalties are based on the number of T4 slips filed late, not the business size. While smaller businesses may file fewer slips and face smaller fines, compliance is still mandatory and late submissions are penalised.