Generate and file employee T4 slips with the CRA

The T4 slip summarizes an employee’s yearly earnings and deductions. Every employee you pay in the calendar year needs one.

To generate your employee’s T4 slips in Wave, you must have an active or limited-access payroll subscription.

Generate your employee T4 slips

Complete the employee summary section for each employee

File T4 slips with the CRA

Generate your employee T4 slips

T4 slips for the 2025 tax year are available starting February 3, 2026. To generate your T4 slips:

1. On the left-side menu, click Payroll > Tax Forms.
2. Next to T4 slips, under Actions, click Generate. Wave opens the employer summary.
3. Complete the employer information section. 
   • E-File transmitter info is the full name of the person filing the T4
   • Contact information is the information of the person who can answer questions about your return if the CRA needs it
4. Complete the employee's summary section for each employee.
5. Click Generate T4s.

Download the XML internet transfer file to file your T4s online with the CRA. The file does not include a T4 summary because the CRA does not require it with internet file transfers.

Wave leaves Box 82, 84, or 86 blank on your T4 summary. This avoids errors in case you made any remittances outside of Wave. These boxes do not need to be filled in when filing with an XML file.

If an employee has accepted an invite to view their payroll information in Wave, they can access their T4 slips in their account immediately after you generate them.

Complete the employee summary section for each employee

Each employee you paid in the calendar year will have a section in the Employees summary. You must report your Employer-offered Dental Benefits in the T4 Fields. Since 2023, reporting dental benefits is mandatory, even if the employee was eligible but did not use the benefit.

Select one option from the drop-down menu for each employee. The below applies as of December 31:

• No dental insurance or coverage of any kind: If the employee was ineligible for dental benefits, lost coverage, or you don’t offer dental benefits of any kind
• Employee/Payee: If the employee was eligible for dental benefits
• Employee/Payee, spouse and dependent children: If all were eligible for dental benefits
• Employee/Payee and their spouse: If both were eligible for dental benefits
• Employee/Payee and their dependent children: If the employee and their dependent children were eligible for dental benefits

File T4 slips with the CRA

You must file your T4 slips and distribute them to employees by the deadline, February 28, 2026. Wave does not file T4 slips with the CRA for you.

To file with the CRA: 

1. Have your payroll business number and your Web access code ready. The Web access code is a personalized, case-sensitive code with two letters and four numbers. Learn more about CRA Web access codes or how to obtain your Web access code online.
2. Download the XML file for internet file transfer from Wave. 
3. Upload the file to the CRA website.
4. Enter your operating or trade name in the Employer's Name field on the employee T4 slips, ensuring it matches the name on your statement of account. You can add your business address in this field, but it is not mandatory. Wave does not automatically populate the business address in this field. Learn more on the CRA website.

Business owners filing with Represent A Client (RAC) must enter their RepresentativeID in Wave. If you receive a T619-related error message when filing your T4 slips with the CRA, discard the T4 form in Wave, enter your RepresentativeID, then regenerate the slip to file.

If you find errors on a T4 slip after filing, you may need to file an amended slip. Follow the CRA guidelines to amend T4 slips. You do not have to file an amended T4 slip if the only change is to the employee’s address.