Electronic filing of T4s from previous yearsAnnie Chong, manager of Carswell’s payroll consulting group, fields questions from readers01/01/2011|Canadian Payroll Reporter|Last Updated: 12/20/2010 QUESTION: I have to file more than 50 T4s that relate to 2008. I know mandatory electronic filing came into effect in 2010 for more than 50 T4 returns, but my T4s relate to 2008. Do I have to file them over the Internet or can I choose the method of submitting them? ANSWER: Since you have more than 50 T4 returns to file, you have to file them by Internet File Transfer in extensible mark-up language. The Canada Revenue Agency states mandatory electronic filing relates to the date you are filing the returns, not the year to which the forms relate.T4 reporting and garnishee ordersQUESTION: We take deductions from some employees’ pay to fulfill garnishee orders. Where do we report these deductions at year-end? I can’t find a box or code for them on the T4 or T4A. ANSWER: You won’t find a box or code on the T4 or T4A (or on the RL-1 for Quebec employers) because deductions for garnishee orders are not to be reported at year-end. Reporting SUB plan paymentsQUESTION: We set up a Supplemental Unemployment Benefit (SUB) plan in the last year. How do I report the payments our employees received under the plan in 2010? To Read the Full Story, Subscribe or Sign In Remember Me Forgot Password If you are a current Subscriber, please click here to set-up or update your login information.