BOS CRA Rules

Rules · PAY

PAY-04 — Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS

Current — Verified against the live source. Safe to cite.

Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PS: last day of February following the calendar year. T5018: six months after the reporting period end. T1204: 31 March. Business stops operating: 30 days. Death of a partner or sole proprietor: 90 days

Sources

Record

Anchor ID
PAY-04 (permanent)
Jurisdiction
FED
Section
2.7 Employment status, payroll and information returns
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative