Build the T4 / T4A Information Return XML for CRA Internet File Transfer

Skill: Convert payroll data into the T4/T4A information return XML filed via CRA Internet File Transfer

Region: Canada Category: Payroll — year-end information returns Does: Takes a year's payroll totals per employee and produces the T4 (Statement of Remuneration Paid) and T4A (Statement of Pension, Retirement, Annuity, and Other Income) information return as a single CRA XML file, with the slips and the T4/T4A Summary, submitted through Internet File Transfer (XML). System: CRA Internet File Transfer — T4/T4A XML

CRA requires electronic filing of the T4/T4A return when you file more than 5 slips of a type. The XML wraps slips inside a Return element keyed to your RP payroll program account. Quebec employees also need an RL-1 (Relevé 1) filed with Revenu Québec — that is a separate XML, not part of this return. Confirm the current XML schema and box codes before generating.

When this applies

• You paid employment income (T4) or pension/other income (T4A) in a calendar year and must file by the last day of February following the year.
• You want one electronic return covering all slips plus the matching Summary.
• File via Internet File Transfer (or Web Forms for small volumes). RL-1 slips go separately to Revenu Québec.

Input data required

Field / structure mapping (XML)

Submission
└── Return
    ├── T4
    │   ├── T4Slip ...            (one per employee)
    │   │   ├── EMPE_NM           (employee name)
    │   │   ├── sin               (social insurance number)
    │   │   ├── EMPT_INCO_AMT     (Box 14 employment income)
    │   │   ├── CPP_CNTRB_AMT     (Box 16 CPP)
    │   │   ├── EI_PREM_AMT       (Box 18 EI)
    │   │   ├── ITX_DEDN_AMT      (Box 22 income tax)
    │   │   └── OTH_INFO          (Other Information code/amount pairs)
    │   └── T4Summary             (totals of all slips + RP account)
    └── T4A
        ├── T4ASlip ...
        └── T4ASummary

Element names follow the CRA T4/T4A XML schema; the Summary totals (e.g., total employment income, total CPP, total EI, total tax) must equal the sum of the slips it contains.

Calculation rules

• T4 Summary Box 14 total = Σ slip Box 14; same per-box reconciliation for Boxes 16, 18, 22.
• Box 24 (EI insurable earnings) and Box 26 (CPP/QPP pensionable earnings) are reported even when equal to Box 14, per current CRA rules.
• For 2024+ there are second additional CPP (CPP2) amounts (Box 16A) and a corresponding Other Information code; report where applicable.
• Footnote/benefit amounts go in Other Information code/amount pairs (e.g., code 40 taxable benefits, code 85 employee-paid private health premiums), not in the numbered boxes.
• Amounts in Canadian dollars and cents.

Worked example

One T4 slip and its place in the return for tax year 2025:

<?xml version="1.0" encoding="UTF-8"?>
<Submission>
  <Return>
    <T4>
      <T4Slip>
        <EMPE_NM>
          <snm>Tremblay</snm>
          <gvn_nm>Marie</gvn_nm>
        </EMPE_NM>
        <sin>123456782</sin>
        <rpp_dpsp_rgst_nbr></rpp_dpsp_rgst_nbr>
        <prov_cd>ON</prov_cd>
        <T4_AMT>
          <empt_inco_amt>72000.00</empt_inco_amt>   <!-- Box 14 -->
          <cpp_cntrb_amt>4034.10</cpp_cntrb_amt>     <!-- Box 16 -->
          <empe_eip_amt>1077.48</empe_eip_amt>       <!-- Box 18 -->
          <itx_ddct_amt>11800.00</itx_ddct_amt>      <!-- Box 22 -->
          <ei_insu_ern_amt>65700.00</ei_insu_ern_amt><!-- Box 24 -->
          <cpp_qpp_ern_amt>68500.00</cpp_qpp_ern_amt><!-- Box 26 -->
        </T4_AMT>
        <OTH_INFO>
          <rpp_cntrb_amt></rpp_cntrb_amt>
        </OTH_INFO>
      </T4Slip>
      <T4Summary>
        <bn>123456789RP0001</bn>
        <tx_yr>2025</tx_yr>
        <slp_cnt>1</slp_cnt>
        <tot_empt_inco_amt>72000.00</tot_empt_inco_amt>
        <tot_cpp_cntrb_amt>4034.10</tot_cpp_cntrb_amt>
        <tot_empe_eip_amt>1077.48</tot_empe_eip_amt>
        <tot_itx_ddct_amt>11800.00</tot_itx_ddct_amt>
      </T4Summary>
    </T4>
  </Return>
</Submission>

Validation checklist

• Business Number with correct RP payroll program account on the Summary
• One slip per employee/recipient; valid SIN on each
• Box 14 employment income, Box 16 CPP (and 16A CPP2 if applicable), Box 18 EI, Box 22 tax populated
• Box 24/26 insurable and pensionable earnings reported per current rules
• Other Information code/amount pairs used for footnotes (e.g., 40, 85), not numbered boxes
• Summary totals reconcile to the sum of the slips
• Electronic filing used when more than 5 slips of a type
• Quebec employees' RL-1 filed separately with Revenu Québec
• XML validates against the current CRA T4/T4A schema before transfer

Last updated: 2026-06-04 — confirm the active schema version, field codes, and CRA portal requirements against the current Canada Revenue Agency specifications before use.