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CRA T4 Slips 2026: What to Do if Your Employer is Late or Missing Info

Is your T4 missing? Don't panic. Discover the strict Feb 28 deadline, the $25/day penalty for employers, and the "Employee Complaint" strategy that forces them to pay up.
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It is the most stressful time of the year. You are ready to file your taxes, claim your refund, and pay off your holiday bills. But there is one problem: Your employer hasn't sent your T4.

Maybe they are "disorganized." Maybe they went bankrupt. Or maybe they are ghosting you because you quit last November.

Whatever the excuse, their laziness is costing you money.

In 2026, the CRA has strict rules about T4 distribution. Your boss does not have "until April" to send it. They have until February 28th. If they miss this date, they face daily fines—and you have a powerful set of tools to force their hand.

This is the Official 2026 Guide to Missing T4s. We explain the $25/Day Penalty, how to check your T4 online before it arrives in the mail, and the "Nuclear Option" (CPT1 Ruling) that scares even the shadiest employers into compliance.

The law is crystal clear: Your T4 is not a "favor." It is a mandatory federal document.

Under the Income Tax Act, all employers must issue T4 slips to their employees on or before the last day of February.

  • 2026 Deadline: Since February 28, 2026, falls on a Saturday, the legal deadline extends to the next business day: Monday, March 2, 2026.
  • "Issued" Definition: This means the slip must be mailed (postmarked) or made available electronically (emailed/uploaded) by this date. Handing it to you in April is illegal.

The Employer Penalty

If your boss is dragging their feet, remind them of this: The CRA charges employers a late-filing penalty.

  • The Cost: It starts at $10 per day and goes up to $7,500 depending on the size of the company.
  • The Leverage: Simply mentioning, "I don't want you to get hit with the CRA daily late fines," is usually enough to get a disorganized small business owner to act.

2. Step 1: The "Digital Bypass" (Check Online)

Stop waiting by the mailbox. Your T4 is probably already online.

In 2026, most payroll systems (ADP, Ceridian, QuickBooks) automatically send a copy of your T4 to the CRA the moment it is generated. This often happens weeks before the paper copy arrives at your house.

How to Check:

  1. Log in to CRA My Account. (If you are locked out, use our CRA My Account Recovery Guide).
  2. Navigate to the "Tax Information Slips (T4 and more)" tab.
  3. Select "2025" from the drop-down menu.
  4. Download: If the slip is there, you can download the PDF and file immediately. You do not need the paper copy.
Note: If you see the slip online but never received a paper copy, check the address on the screen. If it's your old address, your paper T4 is lost in the mail. Update your address immediately to avoid missing your Notice of Assessment.

3. Step 2: The "Nuclear Option" (Force the Employer)

What if the employer refuses to give you a T4?

This is common with shady construction companies, restaurants, or "cash jobs" where the boss decides to pretend you never worked there to save on taxes.

The Strategy: The CPT1 Ruling Threat

If an employer refuses to issue a T4 because they claim you were a "contractor" or "paid under the table," you can drop the biggest hammer in the Canadian tax system: The Request for a Ruling (CPT1).

  • The Threat: "If I don't get my T4, I will have to file a CPT1 form with the CRA to have them determine my employment status so I can pay my taxes."
  • Why it Works: A CPT1 investigation forces the CRA to audit the employer’s payroll. If the CRA decides you were an employee, the employer will owe both their share AND your share of unpaid CPP and EI premiums, plus massive penalties (up to 20%).
  • The Result: Most employers will issue the T4 immediately to avoid a full-scale payroll audit.

4. Step 3: Estimating (The Last Resort)

It is April 29th, and you still have no T4. Do not file late.

Never let a missing T4 make you miss the tax deadline. Filing late triggers a 5% penalty on your balance owing, plus 1% for every month you are late.

How to File Without a T4:

  1. Gather Pay Stubs: Find your very last pay stub of 2025 (usually dated Dec 15 or Dec 31).
  2. Locate YTD: Look for the "Year to Date" (YTD) column.
  3. Map the Boxes:
    • Gross Pay = Box 14
    • CPP Deducted = Box 16
    • EI Deducted = Box 18
    • Income Tax Deducted = Box 22
  4. File with a Note: Most tax software (Wealthsimple Tax, TurboTax) allows you to enter these estimates.
  5. The Calculation: The numbers might be off by a few dollars. When the CRA eventually gets the real T4 data, they will issue a "Reassessment" and adjust your refund automatically.
Warning: If you estimate, be honest. If you claim you paid $5,000 in tax but your pay stubs only show $2,000, the CRA will flag you for a "Gross Negligence" penalty.

Frequently Asked Questions (FAQ)

Q: My T4 has the wrong amount. What do I do?

A: Do not file with a wrong T4. Contact your employer immediately and ask for an "Amended T4". They will issue a new slip with an "A" code. If they refuse, file using your pay stubs (Step 3) and keep your proof in case the CRA asks.

Q: My employer went bankrupt. Who issues my T4?

A: If your company closed doors, the Trustee in Bankruptcy is responsible for issuing T4s. If you cannot find the Trustee, call Service Canada at 1-800-206-7218. They can often provide the data because they need it to process your Employment Insurance (EI) Claim.

Q: I received two T4s from the same company. Why?

A: This happens if you worked in two different provinces for the same company, or if the company changed payroll providers mid-year. You must enter both T4s. Do not combine them manually; enter them as separate slips in your tax software to ensure the CPP/EI calculations are correct.

Q: Do I need a T4 if I earned less than $500?

A: Technically, employers are not required to issue a T4 if the income is under $500 AND no deductions (CPP/EI/Tax) were taken. However, you must still report this income on your tax return as "Other Employment Income" (Line 10400). If you forget, and the employer did file a slip, you will be flagged for "Unreported Income."

About the Author

Jeff Calixte (MC Yow-Z) is a Canadian labour market researcher and digital entrepreneur specializing in government benefit data and cost-of-living support. As the founder of CanadaPaymentDates.ca and BetterPayJobs.ca, Jeff helps newcomers, students, and workers navigate the Canadian social safety net—from tracking CRA payment schedules to identifying entry-level employment opportunities.

Sources

Note

Official 2026 payment dates and benefit amounts are determined by the Canada Revenue Agency (CRA) and provincial governments. While we strive to keep this information current, government policies and schedules are subject to change without notice. All data in this guide is verified against official CRA circulars at the time of publication and should be treated as an estimate. We recommend confirming the status of your personal file directly via CRA My Account or by calling the CRA benefit line at 1-800-387-1193.

Published by:

Jeff Calixte (MC Yow-Z)
CanadaPaymentDates.ca is an independent informational website. We are not affiliated with the Government of Canada or any provincial authority and cannot access your personal file. We do not promise early or expedited payments. All content is fact-checked against official government sources to ensure accuracy.