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Revenue Canada urges full reporting of income for tax time
Canadians must report all employment and interest income even without T slips. Employers should provide T4 slips to employees by February and ensure delivery to former staff by March. If address changes or employers vanish, individuals should estimate earnings and attach pay stubs with tax returns. Banks may not issue TS slips for small interest, but all income must be reported. Revenue Canada warns that underreporting can trigger higher taxes and penalties.
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Revenue Canada