Reminder for employers
All employers must file a T4 information return (Summary and Slip) to the Canada Revenue Agency (CRA) and must give workers their T4 slips by the last day of February of the following calendar year to which the information return applies. This year's deadline is Thursday, February 29, 2024.
For more information, please consult: Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary.
Note that the CRA issues financial penalties to employers for non-compliance with these requirements.
Seasonal Agricultural Workers
Depending on certain factors, foreign seasonal agricultural workers may have to pay income tax in Canada. To determine whether employers should withhold income tax from a seasonal agricultural worker's earnings, please refer to the CRA’s Seasonal Agricultural Worker web page.
For temporary foreign workers who meet the CRA's definition of seasonal agricultural workers, employers must enter code "15" in box 29 of T4 slips.
Specific information for workers participating in the Seasonal Agricultural Worker Program (SAWP) of the TFW Program
Employers who have workers participating in the SAWP stream of the TFW Program must continue to follow the usual guidelines for the distribution of T4 slips to these workers, based on their country of origin.
- Caribbean countries: Provide the country representative (embassy or consulate liaison officer in Canada) with a T4 slip (and a Relevé 1 slip, when in Québec).
- Mexico: Provide the worker and, if applicable, the person designated by the worker, with a T4 slip (and a Relevé 1 slip, when in Quebec).
What to do if a worker did not receive any T4 slips
Consult the following CRA web pages:
You are encouraged to share this communication throughout your respective networks, and with any colleagues or peers who may need to be aware of this information.
If you have questions on T4 slips and taxes, please contact the Canada Revenue Agency.
If you have questions on the Relevé 1 slips and Quebec taxes, please contact: Contact Us | Revenu Québec (revenuquebec.ca).
If you have questions on the TFW Program or to report a misuse of the Program, please visit Canada.ca or contact the Employer Contact Centre.
Thank you in advance for your usual collaboration.
The Temporary Foreign Worker Program
Employment and Social Development Canada