On October 7, 2025, the Canada Revenue Agency (the CRA) published the updated 2026 XML specifications and schema, which are essential for the electronic filing of information returns such as the T4 slip and other similar returns.
Employers who transmit their own tax slips should:
- Review the new XML specifications and schema to ensure they understand the latest changes and requirements for electronic filing; and
- Ensure that systems and processes are updated according to the new specifications to avoid non-compliance issues.
Reminder:
The CRA’s annual system shutdown for year-end maintenance and updates will occur on December 22, 2025. The system will reopen on January 12, 2026. Employers are advised to plan their filing activities accordingly to avoid any disruptions