--- title: "CRA T4 Mismatch Letter: Slip vs Return | EverStone CPA" url: https://www.everstonecpa.com/cra-letter-t4-mismatch description: "A CRA T4 mismatch letter says a slip and a return do not agree. See which side is wrong, who fixes what, and why the answer is usually an amended slip." type: service-or-info updated: 2026-10-02 faq_count: 4 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Resources](https://www.everstonecpa.com/resources) T4 mismatch CRA letters, decoded # A CRA T4 mismatch letter: which one is wrong, the slip or the return? Updated 2 October 2026 **Quick answer:** A mismatch letter means a CRA-held slip (a T4, T5 or similar) disagrees with a return, and the CRA will assess on the slip unless one is corrected. A wrong slip is amended by its issuer; a wrong return is adjusted. If you issue your own slips, both sides are yours to fix. A T4 mismatch is more often a remittance posted to the wrong period than an amount that was never paid. [Ask where to look first](https://www.everstonecpa.com/quick-question). The order to work through it in. ## Why the slip usually wins by default Slips are third-party data; returns are self-reported. The system trusts the slip, but you can rebut it by correcting the wrong document through its own channel. Arguing while both documents stand fixes nothing. ## The owner-manager version When your corporation issued the slip, the question is internal: did the [slip](https://www.everstonecpa.com/t-slip-deadlines) report what was paid, and did the personal return match it? Common causes: salary accrued but reported inconsistently, a [shareholder loan](https://www.everstonecpa.com/shareholder-loan-tracker) reclassified late, or an amendment made on one side only. A mismatch is a reconciliation that did not happen during the year, which is what [payroll run so the two agree in the first place](https://www.everstonecpa.com/payroll-services-abbotsford) is for. ## Fix it in the right order - **Find the true number first** — from the ledger, not from either document. - **Correct the wrong document** — amended slip through the slip system, or an adjustment to the return. Not a letter explaining; a correction filed. - **Then respond** to the letter, quoting the reference number, stating what was corrected and where. Done in that order, mismatches close quietly. Done as correspondence-first, they generate reassessments that then need objections — the expensive path to the same destination. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form)[Ask a Free Question](https://www.everstonecpa.com/quick-question) Fastest first step: email what you’re facing to info@everstonecpa.com — reply within one business day, and we take it from there by email. General information, not tax advice. The document in your hand and its own dates govern. ## Common questions about T4 mismatch **The slip is from someone else and it is wrong. What now?** Ask the issuer for an amended slip; it is routine. If they refuse or vanish, answer the letter with records of the true amount. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can I just pay the difference and move on?** You can accept it, which may suit small amounts. But a wrong slip left standing tends to recur next year, and fixing it usually costs less than it seems. **Will this trigger a review of everything else?** A mismatch letter is a matching event, not a case opening. What escalates matters is inconsistency left standing — which is an argument for the correction-first order, not against responding. **We issued the slip ourselves. How fast can this be fixed?** Amended slips are quick once the books confirm the true number. Email both documents and the ledger extract to info@everstonecpa.com and we will say which side to fix. ## Other CRA letters, decoded Not sure which letter you have? [Start with the full list](https://www.everstonecpa.com/cra-letters) and match what yours says. One letter often follows another. These cover the ones owner-managers see most. [NR4 slips: paying rent, dividends and interest to a non-resident](https://www.everstonecpa.com/blog/nr4-slips-non-resident-payments-canada) [Your personal return is under review. Owner-managers: read this first.](https://www.everstonecpa.com/cra-letter-t1-review) [Twelve questions to ask an accountant before you hire one](https://www.everstonecpa.com/questions-to-ask-an-accountant) [Demand to file](https://www.everstonecpa.com/cra-letter-demand-to-file) [Should be GST-registered](https://www.everstonecpa.com/cra-letter-gst-registration) [GST/HST review](https://www.everstonecpa.com/cra-letter-gst-review) ## Two documents, one truth Email both sides of the mismatch — we identify which to fix and file the correction. Email us — info@everstonecpa.com[Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form) ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review --- Source: https://www.everstonecpa.com/cra-letter-t4-mismatch Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online