The T4 Summary (T4SUM) represents the total of the information reported on all of the T4 slips that the employer prepares for each employee for the calendar year. Information reported on the T4 Summary includes the totals for all employment income, CPP contributions, EI premiums, and income tax deducted, for all employees.

The T4 Summary (T4SUM) represents the total of the information reported on all of the T4 slips you prepared for each employee for the calendar year. Information reported on the T4 Summary includes the totals for all employment income, CPP contributions, EI premiums, and income tax deducted, for all employees.

2024年10月30日 · Le T4 Sommaire (T4SUM) représente tous les renseignements déclarés sur les feuillets T4 que l'employeur prépare pour chaque employé pour l’année civile. Le T4 Sommaire comprend le total des revenus d’emploi, des cotisations au RPC et à l'AE et de l’impôt sur le revenu retenu, pour tous les employés.

T4 slips are used to report all income you paid your employees over the previous calendar year to the Canada Revenue Agency (CRA). We'll show you how to prepare and submit your slips. You'll need to fill out T4 slips for your employees if you: Paid an employee more than $500.

"Use this guide if you are an employer (resident or non-resident) and you have paid your employees any of the following types of income: employment income; commissions; taxable allowances and benefits; retiring allowances; payments from a wage loss replacement plan either paid directly by you or paid by a third party on your behalf (se...

source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities. Instead, fill out a T5018 slip, Statement of …

2024年1月17日 · The T4 Summary (T4SUM) is an important tax form that provides a summary of all T4 slips issued by an employer in a calendar year. Here are some key things to know about the T4 Summary in Canada: It summarizes the total employment income, CPP contributions, EI premiums, and income tax deducted for all employees in a business.

2018年6月12日 · Click File electronically now to open the Export T4s (Internet File Transfer) window and begin filing the T4 slips electronically. You can use Sage 50 Accounting to print T4 slips and its associated T4 summary on pre-printed forms or on plain paper.

Beginning January 1, 2024, you must begin to calculate the second additional CPP contribution (CPP2) on earnings above the annual maximum pensionable earnings. For more information, go to T4 slip – Information for employers.