New important information regarding T4s from Revenue Canada

Update - February 24, 1999

The supply of forms such as T4s in many Revenue Canada offices has been insufficient to meet the demands because we have had difficulties in replenishing supplies at our distribution centres and warehouses. The deadline for businesses to provide the T4 employment information slips for income earned in 1998 to employees is March 1, 1999. In order to assist employers who were unable to obtain the required T4s, Revenue Canada offers a number of alternate options to assist them to meet their obligations to their employees and to Revenue Canada.

Three alternate ways to obtain T4 forms

• Employers can use the forms that are available in PDF format from Revenue Canada's Web site (www.cra-arc.gc.ca). They can download and print onto plain white paper the T4(FLAT) Statement of Remuneration Paid and T4SUM Summary of Remuneration Paid. These forms can then be photocopied and used for the 1998 T4 filing. They are available at the following URL addresses:
• www.cra-arc.gc.ca/formspubs/menu-e.html for English and
• www.cra-arc.gc.ca/formspubs/menu-f.html for French

OR

• From Revenue Canada's main menu, clients can click on «Frequently Requested Forms» to directly access the T4 forms.

Note: In order to read and print PDF forms, clients need to have the Adobe Acrobat Reader software installed on their system. This program is available free of charge from Adobe Systems Incorporated at www.adobe.com or from Revenue Canada's «Forms» page through the Adobe link.

• Employers can print their own T4 slips and summary onto plain white paper using approved 1998 tax software programs. These programs were updated from the 1997 software to show the new employment codes for the footnotes.
• Employers can use photocopies of an original 1998 T4 slip or summary.

Whenever possible, employers should use the original red Revenue Canada T4 forms.

T4 filing deadline

Employers are still required to provide two copies of the T4 slips to their employees, and provide two copies of the T4 summary and one copy of the T4 slip to Revenue Canada by the March 1, 1999 filing deadline.

Late filing

If employers or filers of other information returns cannot meet the March 1 deadline because of extraordinary circumstances, they should attach a note with their returns giving the reason for the late filing.

Revenue Canada will not penalize anyone for situations beyond their control.

The fairness provisions of the Income Tax Act will apply and relief can be granted on a case-by-case basis.

The options employers have for obtaining T4 forms provide them with alternative means to ensure that they meet the March 1, 1999 deadline.

Mailing address

Employers should mail their completed T4 forms to:

Ottawa Tax Centre
875 Heron Road
Ottawa ON K1A 1G9