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

**Flag: 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

- When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative