T4, RL-1, and Year-End forms: Employer obligations

At a Glance. Every employer in Quebec must issue two forms per employee at the end of the year: the T4 for the Canada Revenue Agency (CRA) and the RL-1 for Revenu Québec, no later than the last day of February following the calendar year, that is, March 1, 2027, for 2026 wages (February 28 falls on a Sunday). In addition, employers must file Summary 1, T4A forms for certain fees, T5 forms and Relevé 3 forms for dividends, and the CNESST wage report by March 15. If there are more than five forms of the same type, electronic filing is mandatory, and a late filing incurs a minimum penalty of $100.

The end of the payroll year is when all payments, withholdings, and remittances over the past twelve months must be reconciled down to the last dollar. For a Quebec employer, this process involves two separate steps: each amount must be reported to the CRA on a federal form and to Revenu Québec on a statement, according to rules that do not align perfectly. This 2026 guide reviews the forms to be filed, the complete date-by-date schedule, the discrepancies between the T4 and RL-1 that trip up the most employers, and a ready-to-use year-end checklist.

What forms must an employer provide?

The breakdown depends on what you paid out during the year: salaries, fees, dividends, or construction payments. Here are the forms and statements most commonly used by small and medium-sized businesses in Quebec.

• T4, Statement of Compensation Paid (CRA). One statement per employee: gross pay, taxable benefits, federal income tax withheld, QPP contributions, and employment insurance contributions. For employees working in Quebec, the QPP is listed on the statement, not the CPP.
• RL-1, Employment Income and Miscellaneous Income (Revenu Québec). The Quebec equivalent: employment income in Box A, Quebec income tax withheld, QPP and QPIP contributions, and taxable benefits calculated according to Quebec rules, which sometimes differ from federal rules.
• Summary 1 (Form RLZ-1.S). The employer’s summary that reconciles all deductions and contributions: HSF, labour standards contribution, employer’s share of the QPP and QPIP, and skills development contribution (1%) if your payroll exceeds $2 million.
• T4A. For certain non-wage payments: service fees, grants, and retirement benefits. In Quebec, many of these amounts must be reported separately, specifically in box O of the RL-1.
• T5 and Form 3. If your company paid dividends to its shareholders in 2026, including executives, these two forms are due by the same deadline at the end of February.
• T5018. Specific to the construction industry: Contractual payments made to subcontractors must be reported within 6 months of the end of your fiscal year.

Each type of form is accompanied by a summary that totals the reported amounts. For electronic submissions, the summary is included in the submission; for paper submissions, it is provided with the forms.

The 2026-2027 schedule for Year-End forms

The year-end payroll period spans approximately ten weeks, from the last payroll run in December to the CNESST wage report. Here are the dates to mark on your calendar for the 2026 payroll year.

There are two rules to remember regarding these dates. First, the deadline for submitting the forms is always the last day of February; when that falls on a weekend, as in 2027, it is extended to the next business day. Second, the January 15 filing deadline applies to regular filers: accelerated filers have earlier deadlines, set based on their withholding history. These payroll deadlines are part of the business’s broader tax calendar (instalment payments, GST and QST, T2 and CO-17 returns): our Checklist for the 2026 Tax Season places them within the full calendar year.

T4 and RL-1: Discrepancies to watch for

The riskiest mistake is to assume that RL-1 is a copy of the T4. Both forms report the same compensation, but under different rules, and it is these differences that account for most of the amended forms.

• Group Insurance. Federal and Quebec tax treatments differ: see the box below, this is the most common discrepancy.
• QPP rather than CPP. An employee in Quebec contributes to the QPP: the contribution fields on the T4 and Relevé 1 must reflect the QPP, using its specific rates.
• QPIP. The Quebec Parental Insurance Plan appears on both sides, but in different boxes, and it reduces the employment insurance rate applicable in Quebec.
• Box O on the RL-1 form. Amounts reported on a federal T4A form are often found in box O of the RL-1 in Quebec: the two reports must be consistent.
• Aggregates and discounts. Before filing, reconcile the totals on the forms with the payments made during the year: any unexplained discrepancy will raise questions from both tax authorities.

The employer’s Year-End checklist

Here is the complete sequence, in the order in which it should take place. Completing each step on time makes the next one easier.

1. Approve employee records before the final pay period. Social insurance number, legal name, address: an incorrect SIN means a form needs to be corrected and could result in a penalty.
2. List the taxable benefits. Company car, group insurance, parking, allowances: Calculate the federal value and the Quebec value, which are not always the same.
3. Reconcile payroll totals with your payments. Compare the total amounts withheld during the year with the payments made to the CRA and Revenu Québec; any discrepancy must be corrected before the forms are filed, not after.
4. Make the final payment of the year. No later than January 15, 2027, for the December 2026 payroll if you are a regular filer.
5. Prepare and submit the forms. Submit T4 and T4A forms to the CRA, and RL-1 and Sommaire 1 forms to Revenu Québec, no later than March 1, 2027, electronically as soon as you exceed five slips of the same type.
6. Provide copies to employees. The deadline is the same as for filing; electronic submission is permitted, provided that every employee can actually access the information.
7. Complete the related filings. T5 and Form 3 for dividends by the end of February, followed by the CNESST wage report by March 15, 2027.
8. File these documents and make corrections as needed. Keep payroll records and copies of pay stubs for 6 years; if an error is detected, correct it by issuing an amended pay stub without waiting for a request from the authorities.

Penalties, electronic filing, and record retention

At the CRA, the penalty for late filing of slips is calculated by slip type and based on volume: a minimum of $100, up to $7,500 for very large numbers of slips, depending on the number of days late. Revenu Québec imposes its own penalties for late statements, generally $25 per day (minimum $100, maximum $2,500), plus interest. Failing to provide an employee with their copy is also subject to a penalty.

Electronic filing is mandatory as soon as you submit more than 5 forms of the same type: the CRA has enforced this threshold since January 2024, and Revenu Québec applies a similar rule for statements. Submitting paper forms when electronic filing was required results in a separate penalty. Finally, late payments of source deductions cost even more than late tax forms: from 3% to over 10% of the amount, depending on the length of the delay, for both parties. All payroll records and copies of tax forms must be retained for 6 years.

Producing accurate pay stubs starts with maintaining accurate payroll records throughout the year: correct rates, correct benefits, and correct deductions. Many small and medium-sized businesses entrust both payroll and year-end processing to the same professional; to help you make an informed decision, see When to Outsource Payroll and How Much Does an Employee Actually Cost in Quebec? once payroll expenses have been calculated. In terms of fees, businesses pay a median of approximately $3,000 per year for all their accounting services, with most falling between $500 and $6,000. Based on actual fees from 1,248 engagements secured through Bankeo (2024-2026), out of more than 15,000 requests received: the Bankeo Fee Barometer provides a breakdown of these ranges by department. You can also browse the Vetted accountants in the Bankeo network to compare.

Frequently asked questions

What is the deadline for filing t4s and RL-1 slips?

The last day of February following the calendar year, for both the CRA and Revenu Québec. For wages paid in 2026, February 28, 2027, falls on a Sunday: the deadline is extended to Monday, March 1, 2027. The same deadline applies to providing copies to employees, to Summary 1, and to T5 and Statement 3 forms for dividends.

What is the difference between the T4 and the RL-1?

The T4 reports earnings to the federal government (the CRA), while the RL-1 reports them to the Quebec government (Revenu Québec). The amounts are similar but not identical: for example, RL-1 includes the employer’s share of private health insurance in box J, which is taxable only in Quebec, and reflects the QPP and QPIP rather than the CPP. Every employee in Quebec therefore receives both forms.

Does an employer also have to file T4A, T5, or relevé 3 forms?

Yes, depending on the payments made during the year. The T4A covers certain non-wage payments, such as service fees, while in Quebec, these are reported in box O of the RL-1. If your company paid dividends, you must file a T5 with the CRA and a Relevé 3 with Revenu Québec by the same deadline at the end of February. For the construction industry, the T5018 must be filed within 6 months after the end of the fiscal year.

What penalties apply if the forms are submitted late?

With the CRA, the penalty depends on the number of forms and the number of days late: a minimum of $100, up to $7,500 for large volumes, per form type. Revenu Québec imposes its own penalties for late statements, generally $25 per day (minimum $100, maximum $2,500), plus interest. Late payment of withholding tax remittances incurs penalties ranging from 3% to over 10% of the amount.

Is electronic submission of the forms mandatory?

Yes, as soon as you file more than 5 forms of the same type: the CRA then requires electronic filing, and Revenu Québec applies a similar rule for statements. Filing on paper when electronic filing was required results in a separate penalty. Small employers can file through the online services of both agencies.

How much does it cost to have an accountant prepare the forms?

This service is often included in a payroll contract or the business’s annual accounting package. Businesses pay a median of approximately $3,000 per year for all their accounting services, with most paying between $500 and $6,000. Based on actual fees from 1,248 contracts concluded through Bankeo (2024-2026), out of more than 15,000 requests received. The Bankeo Fee Barometer details the price ranges by service.

Official sources

1. Canada Revenue Agency, Payroll Withholdings
2. Canada Revenue Agency, Filing Information Returns (Stubs and Summaries)
3. Revenu Québec, Employer Withholdings and Contributions
4. CNESST, Employer Obligations, and Wage Reporting
5. Ordre des CPA du Québec