Electronic filing of T4s from previous years

Annie Chong, manager of Carswell’s payroll consulting group, fields questions from readers
|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 orders

QUESTION: 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 payments

QUESTION: 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?