When are T slips due?

Deadlines for T3 slips, T4 slips, T5 slips and T5018 slips.

T4 slips

Filing: February 28

Penalty: is minimum $100, but is calculated as $10/day, up to a maximum of $1,000

T5 slips

Filing: February 28

Penalty: is minimum $100, but is calculated as $10/day, up to a maximum of $1,000

T5018 slips

Filing: due 6 months after year end

Penalty: is minimum $100, but is calculated as $10/day, up to a maximum of $1,000

T3 slips

Payment: 90 days after year end

Filing: 90 days after year end

The Trustee of the trust must file T3 slips to each beneficiary that received income during the year.