--- title: "T4, T5 and T5018 Deadlines: When Each Slip Is Due" url: https://www.everstonecpa.com/t-slip-deadlines description: "T4, T5 and T5018 deadlines in one place: which slips an owner-manager files, for whom and when, checked against the CRA deadline tables. See your dates." type: service-or-info updated: 2026-10-05 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) T-slip deadlines Deadlines # T-slips: *who files what, for whom, by when* Updated 5 October 2026 ## When are my slips due? Pick the slip and enter the year or reporting period. The date appears straight away. This calculator needs JavaScript. [See this year’s dates](https://www.everstonecpa.com/cra-tax-deadlines). Runs in your browser; nothing you enter is sent anywhere. General information, not advice for your situation. **Quick answer:** Information slips report what your corporation paid people — employees (T4), shareholders (T5), and construction subcontractors ([T5018](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t5018.html)). T4 and T5 slips are due to the CRA and to recipients by the last day of February for the prior calendar year; T5018s run on their own clock, six months after your chosen [reporting period](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html) ends. Miss a slip and the person you paid cannot file properly, which is why slip season, not April, is the owner-manager’s real crunch. ## The three slips owner-managers actually file - **T4 — salary.** If the corporation paid anyone a salary, including you, a T4 reports it, alongside the CPP and EI story told on our [payroll figures page](https://www.everstonecpa.com/tax-update/payroll-figures-2026). Due, with its summary, by the last day of February; see [the deadlines page](https://www.everstonecpa.com/cra-tax-deadlines) for this year’s date. - **T5 — dividends.** Paid yourself dividends? The corporation issues a T5, on the same end-of-February clock. The [salary-vs-dividends choice](https://www.everstonecpa.com/salary-vs-dividends-calculator) decides which of these two slips your own pay generates, and many owners file both. - **T5018 — construction subcontractors.** If construction is your primary business and you pay subcontractors, T5018s report those payments, due six months after your reporting-period end. Our [free tracker](https://www.everstonecpa.com/t5018-subcontractor-tracker) keeps the running record that makes filing a formality, and the [full T5018 guide](https://www.everstonecpa.com/blog/t5018-subcontractor-reporting-construction) covers the rules. ## Why slips bite harder than returns A late T2 hurts the corporation; a late or wrong slip hurts *other people’s* filings. Penalties are per slip, so small payrolls still add up. Prevention is routine: reconcile payroll in January against [the remittance calendar](https://www.everstonecpa.com/payroll-remittance-calendar), settle the salary/dividend split before year-end, and record subcontractor payments as they happen. ## What we handle Slips are part of [payroll service](https://www.everstonecpa.com/payroll-services-canada) and year-end engagements, built from current books. The deadline for T4 slips is the last day of February for the prior calendar year, whatever the corporation’s fiscal year-end. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form)[Ask a Free Question](https://www.everstonecpa.com/quick-question) General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision by [sending us an enquiry](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form). ## Common questions about T-slip deadlines **Do I file a T4 for myself?** Yes, if your corporation pays you a salary: it is your employer and files your T4. Dividends only means a T5 instead. Many owner-managers get both. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What if I paid a subcontractor who will not give me their number?** The reporting obligation is yours either way. Our tracker requests the information at first payment, when contractors are most cooperative; chasing it in month six is harder. **Are slip deadlines the same as my T2 deadline?** No — that is the trap. T4s and T5s follow the calendar year and land at February’s end no matter your fiscal year-end; the T2 follows your fiscal year. Two clocks, and January-to-February is when they overlap. **Where do the exact dates on this page come from?** From our CRA deadlines page, which states the current year’s dates with their weekend and holiday adjustments and is reviewed on a stated date. This page deliberately points there rather than duplicating dates that move. ## Related reading [When your accounting firm merges or retires : what happens to your file](https://www.everstonecpa.com/blog/accounting-firm-merged-what-now) [Put the next CRA deadline on your website one line of HTML](https://www.everstonecpa.com/widgets) [CRA automatic tax filing — The CRA can file a return on behalf of some lower-income individuals](https://www.everstonecpa.com/tax-update/automatic-tax-filing) [When a slip and a return disagree](https://www.everstonecpa.com/cra-letter-t4-mismatch) [What to do in January, in order](https://www.everstonecpa.com/january-owner-checklist) --- Source: https://www.everstonecpa.com/t-slip-deadlines Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online