Most employers know that T4s must be filed by February 28 but don't realize that many payments made during the year require a T4A. If your business pays subcontractors, self-employed commission or any of the other payments listed, T4As may be required.

The filing requirements don't stop there, if you own a construction business, T5018s for subcontractor payments must be filed.  The due date is six months after the reporting period.

T5s must also be filed, if dividends were paid in the year.