T4 Summary

A T4 Summary is the employer-side year-end payroll summary that ties the filed T4 slips back to the totals reported to the CRA.

The easiest way to think about it is this: the T4 is the employee slip, while the T4 Summary is the employer-level year-end filing companion behind those slips.

Why It Matters

The T4 Summary matters because it is where payroll proves that the set of T4 slips lines up with the employer’s totals. It supports:

• year-end reconciliation
• employer reporting accuracy
• auditability of the T4 filing package
• follow-up if the CRA questions the filing

Where It Appears In Payroll Workflow

The T4 Summary appears after payroll has prepared the T4 slips and reconciled the annual totals. In practice, payroll teams may:

• review year-end payroll totals
• confirm that the T4 slip figures align with payroll records
• prepare the T4 Summary as part of employer reporting
• retain the reporting record in payroll documentation

That makes the T4 Summary a year-end employer reporting concept, not a regular pay-period record.

Practical Example

After year-end payroll review, an employer prepares T4 slips for employees.

The payroll team also prepares the T4 Summary so the employer-side reporting reflects the year-end totals tied to those slips.

Related Terms

• T4
• Source Deductions
• Payroll Report
• Payroll Reconciliation
• Payroll Register
• ROE