Fill Out CRA Form T4SUM Online
Summary of Remuneration Paid
Canada Revenue Agency
Employer summary that totals all T4 slips filed for the year and reconciles payroll remittances.
Reviewed July 2026
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CRA Form T4SUM, Summary of Remuneration Paid, is the employer summary that accompanies T4 slips. It totals the employment income, Canada Pension Plan contributions, employment insurance premiums, and income tax reported on all of an employer's T4 slips for the calendar year, and reconciles those totals against what the employer actually remitted to the Canada Revenue Agency during the year.
You can fill out the T4SUM in the Universal PDF editor, entering your account details and slip totals on screen, then download the completed PDF for filing or your payroll records. Since every figure on the summary should tie back to the slips, working in a typed form makes cross-checking totals much easier.
What is Form T4SUM used for
The summary rolls up the amounts from every T4 slip the employer files under one payroll account: total employment income, employee and employer CPP contributions, employee and employer EI premiums, and income tax deducted. It then compares the total deductions reported with the remittances the employer sent in through the year, surfacing any balance owing or overpayment.
The CRA uses the summary to reconcile the payroll account. Discrepancies between the summary, the slips, and the remittance record are what trigger pensionable and insurable earnings reviews and follow-up notices, so an accurate summary keeps the account clean.
Who files Form T4SUM
Employers who file T4 slips file the related summary for each payroll program account. That includes businesses, non-profits, and individuals who employ staff, whether they run payroll themselves or through a provider.
How the summary is filed depends on the filing method. Employers filing electronically generally have the summary information generated as part of the electronic return, so a separate paper T4SUM is not sent. Paper filers below the mandatory electronic filing threshold include the paper summary with their slip copies.
How to fill out Form T4SUM
Complete the slips first, because the summary is built entirely from their totals:
- Enter the employer's name, address, and payroll program account number, which must match the number on the slips.
- Report the total number of T4 slips filed and the calendar year covered.
- Total the employment income from all slips, followed by the CPP contributions, EI premiums, and income tax deducted, using both the employee amounts and the employer's share where the form asks for them.
- Enter the total remittances made to the CRA for the year and calculate any difference.
- Provide contact information for someone who can answer questions about the return, and have an authorized person sign and date the summary.
Deadlines and filing
The T4 return, meaning the slips and the summary together, is due on or before the last day of February following the calendar year the slips cover. Electronic filing is mandatory once an employer files more than a threshold number of slips, and penalties apply for late filing, with the amount scaling by how many slips are involved. If the summary shows a balance owing, remit it promptly, since interest accrues on outstanding source deductions.
Frequently asked questions
No. Electronic T4 returns include the summary information in the transmission, so a separate paper summary is not required. The paper form is for employers who are permitted to file on paper.
It compares the total deductions reported on all T4 slips, meaning CPP, EI, and income tax, against the remittances the employer sent to the CRA during the year, revealing any shortfall or overpayment on the payroll account.
The last day of February following the calendar year covered by the slips. If that day falls on a weekend or holiday, the CRA's usual next-business-day rule applies.
Pay it as soon as possible, because interest applies to unremitted source deductions and penalties can apply to late remittances. Review the year's remittance record to understand where the shortfall arose.
No. Each payroll program account gets its own summary covering only the slips filed under that account number. Employers with more than one account file a summary for each.
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