T-slips: who files what, for whom, by when

Updated 5 October 2026

When are my slips due?

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Quick answer: Information slips report what your corporation paid people — employees (T4), shareholders (T5), and construction subcontractors (T5018). 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 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. Due, with its summary, by the last day of February; see the deadlines page 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 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 keeps the running record that makes filing a formality, and the full T5018 guide 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, settle the salary/dividend split before year-end, and record subcontractor payments as they happen.

What we handle

Slips are part of payroll service 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.

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General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision by sending us an enquiry.

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 →

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.