Slips and summaries

T4/T4A information returns

Completing and filing information returns - You have to file the T4 or T4A information return by the last day of February of each year.

T5 information returns

T5 information return - You have to file your T5 information return before March 1.

If you end your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended.

Send the recipients' copies of the T5 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5 information return. For more information, see Return of Investment Income (T5).

Contract payments

Construction

Construction businesses can report payments on either a calendar or fiscal year basis. Information returns have to be filled within six months after the end of the reporting period. For information, see Contract Payment Reporting System (CPRS).

Government

The T1204 information return for the year ending December 31 is due March 31. For information, see Contract Payment Reporting System (CPRS).

GST/HST

• Filing your GST/HST returns
• Payments and instalments

Partnerships (including farming and fishing)

Most partnerships will file a partnership information return by March 31.

However, there are exceptions. For more information, see the Guide for the Partnership Information Return and Information Circular IC89-5R Partnership Information Return, and its Special Release.