T4 Statement of Remuneration Paid
2023V1 - updated 2022-09-27
What’s New: No changes
<Return>
<T4>
<T4Slip>
<EMPE_NM>
<snm></snm>
Employee surname
- Required, 20 alphanumeric
- first 20 letters of the employee's surname
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials
<gvn_nm></gvn_nm>
Employee first name
- 12 alphanumeric
- first 12 letters of the employee's first given name
Note: If only initials are available, provide the employee's first initial.
<init></init>
Employee initial
- 1 alphanumeric
- initial of the employee's second given name
</EMPE_NM>
<EMPE_ADDR>
<addr_l1_txt></addr_l1_txt>
Employee address - line 1
- 30 alphanumeric
- first line of the employee's address
<addr_l2_txt></addr_l2_txt>
Employee address - line 2
- 30 alphanumeric
- second line of the employee's address
<cty_nm></cty_nm>
Employee city
- 28 alphanumeric
- city in which the employee is located.
<prov_cd></prov_cd>
Employee province or territory code
- 2 alpha
- Canadian province or territory in which the employee is located or the state in the USA where the employee is located
- use the abbreviations listed in the T619 - Electronic transmittal under section: Transmitter province or territory code
- when the employee's country code is neither CAN nor USA, enter ZZ in this field
<cntry_cd></cntry_cd>
Employee country code
- 3 alpha
- country in which the employee is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries.
- always use CAN for Canada, and USA for the United States of America.
<pstl_cd></pstl_cd>
Employee postal code
- 10 alphanumeric
- employee's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the employee's USA zip code
- or where the employee's country code is neither CAN nor USA, enter the foreign postal code
</EMPE_ADDR>
<sin></sin>
Employee social insurance number (SIN)
- Required 9 numeric
- T4 slip, box 12
- When the employee has failed to provide a SIN, enter zeroes in the entire field.
Note: Omission of a valid SIN results in non-registration of contributions to the Canada Pension Plan.
<empe_nbr></empe_nbr>
Employee number
- 20 alphanumeric
- for example: region and/or branch payroll and/or department and/or employee number
<bn></bn>
Payroll Account Number
- Required, 15 alphanumeric, 9 digits RP 4 digits, example: 000000000RP0000
- T4 slip, box 54
- must correspond to the "Business Number (BN)" on the related T4 Summary record Note: To process a return, the complete BN is required
<rpp_dpsp_rgst_nbr></rpp_dpsp_rgst_nbr>
RPP or DPSP registration number registration number
- 7 numeric
- T4 slip, box 50
- enter the registration number for the plan where the employee received the largest pension adjustment amount
<cpp_qpp_xmpt_cd></cpp_qpp_xmpt_cd>
Canada Pension Plan or Quebec Pension Plan exempt code
- Required, 1 numeric
- T4 slip, box 28
- 0 if no exemption applies or if the employee is exempt for a portion of the period
- 1 if the employee has been exempt from CPP or QPP for the entire period of employment due to age, nature of payment, etc.
<ei_xmpt_cd></ei_xmpt_cd>
Employment Insurance exempt code
- Required, 1 numeric
- T4 slip, box 28
- 0 if no exemption applies or if the employee is exempt for a portion of the period
- 1 if the employee has been exempt from EI premiums for the entire period of employment due to age, nature of employment, etc.
<prov_pip_xmpt_cd></prov_pip_xmpt_cd>
PPIP exempt code
- 1 numeric
- T4 slip, box 28
- 0 if no exemption applies
- 1 if the employee has been exempt
<empt_cd></empt_cd>
Employment code
- 2 numeric
- T4 slip, box 29
- Do not complete Box 14 - Employment income, if you are using employment codes 11, 12, 13, or 17.
11 - Placement or employment agency workers
12 - Drivers of taxis or other passenger-carrying vehicles
13 - Barbers or hairdressers
14 - Withdrawal from a prescribed salary deferral arrangement plan
15 - Seasonal Agricultural Workers Program
16 - Detached employee - Social security agreement.
Note: When CPP is paid by the employer on behalf of detached employees under employment code 16, box 14 is left blank if no other type of income is reported. Boxes 16 and 26 are completed with the appropriate amounts and boxes 18 and 24 are left blank.
17 - Fishers - Self-employed
<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1 alpha
- originals = O
- amendments = A
- cancel = C
Note: An amended return cannot contain an original slip.
<empt_prov_cd></empt_prov_cd>
Province, territory or country of employment code
- Required, 2 alpha
- T4 slip, box 10
- Enter province, territory or country in which the employee was employed
- Use the following abbreviations:
AB - Alberta
BC - British Columbia
MB - Manitoba
NB - New Brunswick
NL - Newfoundland and Labrador
NS - Nova Scotia
NT - Northwest Territories
NU - Nunavut
ON - Ontario
PE - Prince Edward Island
QC - Quebec
SK - Saskatchewan
YT - Yukon Territories
US - United States
ZZ - Other
<T4_AMT>
For all of the T4 amounts, report the dollars and cents.
<empt_incamt></empt_incamt>
Employment income
- 10 numeric
- T4 slip, box 14
Note: Do not complete box 14 if you are using employment codes 11, 12, 13, or 17. Refer to box 29 for these codes.
<cpp_cntrb_amt></cpp_cntrb_amt>
Employee's Canada Pension Plan (CPP) contributions
- 6 numeric
- T4 slip, box 16
Note: Under no circumstances should amounts for both CPP and QPP appear on the same slip. A separate T4 slip is needed for each province of employment.
<qpp_cntrb_amt></qpp_cntrb_amt>
Employee's Quebec Pension Plan (QPP) contributions
- 6 numeric
- T4 slip, box 17
Note: Under no circumstances should amounts for both CPP and QPP appear on the same slip. A separate T4 slip is needed for each province of employment.
<empe_eip_amt></empe_eip_amt>
Employee's Employment Insurance (EI) premium
- 6 numeric
- T4 slip, box 18
<rpp_cntrb_amt></rpp_cntrb_amt>
Registered pension plan (RPP) contributions
- 7 numeric
- T4 slip, box 20
<itx_ddct_amt></itx_ddct_amt>
Income tax deducted
- 10 numeric
- T4 slip, box 22
<ei_insu_ern_amt></ei_insu_ern_amt>
Employment Insurance insurable earnings
- Required 7 numeric
- T4 slip, box 24
- enter "0.00" if there are no insurable earnings
- for exempt employment, enter "0.00"
<cpp_qpp_ern_amt></cpp_qpp_ern_amt>
Canada Pension Plan or Quebec Pension Plan pensionable earnings
- Required 9 numeric
- T4 slip, box 26
- if there are no pensionable earnings, enter "0.00"
- for exempt employment, enter "0.00"
<unn_dues_amt></unn_dues_amt>
Union dues
- 9 numeric
- T4 slip, box 44
<chrty_dons_amt></chrty_dons_amt>
Charitable donations
- 9 numeric
- T4 slip, box 46
<padj_amt></padj_amt>
Pension adjustment
- 7 numeric
- T4 slip, box 52
<prov_pip_amt></prov_pip_amt>
PPIP Premiums
- 6 Numeric
- T4 Slip, box 55
<prov_insu_ern_amt></prov_insu_ern_amt>
PPIP Insurable earnings
- 7 Numeric
- T4 Slip, box 56
</T4_AMT>
<OTH_INFO>
Note: All of the other information amounts are from the Other Income Fields at the bottom of the T4 slip.
- If more than six (6) Other Income Fields are used, create an additional T4 slip to report the additional amounts
- 9 numeric
- enter dollars & cents
<hm_brd_lodg_amt></hm_brd_lodg_amt>
Housing, board and lodging amount
- Other Income Amount - Code 30
<spcl_wrk_site_amt></spcl_wrk_site_amt>
Special work site amount
- Other Income Amount - Code 31
Note: Do not include this amount in box 14.
<prscb_zn_trvl_amt></prscb_zn_trvl_amt>
Travel in a prescribed zone amount
- Other Income Amount - Code 32
<med_trvl_amt></med_trvl_amt>
Medical travel amount
- Other Income Amount - Code 33
<prsnl_vhcl_amt></prsnl_vhcl_amt>
Personal use of employer automobile amount
- Other Income Amount - Code 34
<rsn_per_km_amt></rsn_per_km_amt>
Total Reasonable Per-Kilometre Allowance amount
- Other Income amount - Code 35, applies to year 2000 and prior
<low_int_loan_amt></low_int_loan_amt>
Interest-free and low-interest loan amount
- Other Income Amount - Code 36
<empe_hm_loan_amt></empe_hm_loan_amt>
Employee home-relocation loan deduction amount
- Other Income Amount - Code 37
<stok_opt_ben_amt></stok_opt_ben_amt>
Stock option benefit amount before February 28, 2000
- Other Income Amount - Code 97, applies to year 2000 and prior
<sob_a00_feb_amt></sob_a00_feb_amt>
Security options benefits
- Other Income Amount - Code 38
<shr_opt_d_ben_amt></shr_opt_d_ben_amt>
Stock option and share deduction 110(1) (d) amount before February 28, 2000
- Other Income Amount - Code 98, applies to year 2000 and prior
<sod_d_a00_feb_amt></sod_d_a00_feb_amt>
Security options deductions 110(1)(d)
- Other Income Amount - Code 39
Note: Do not include this amount in box 14.
<oth_tx_ben_amt></oth_tx_ben_amt>
Other taxable allowance and benefit amount
- Other Income Amount - Code 40
<shr_opt_d1_ben_amt></shr_opt_d1_ben_amt>
Stock option and share deduction 110(1) (d.1) amount before February 28, 2000
- Other Income Amount - Code 99, applies to year 2000 and prior
<sod_d1_a00_feb_amt></sod_d1_a00_feb_amt>
Security options deduction 110(1)(d.1)
- Other Income Amount - Code 41
Note: Do not include this amount in box 14.
<empt_cmsn_amt></empt_cmsn_amt>
Employment commission amount
- Other Income Amount - Code 42
<cfppa_amt></cfppa_amt>.
Canadian armed forces personnel and police deduction
- Other Income Amount - Code 43
<dfr_sob_amt></dfr_sob_amt>
Deferred security option benefits
- Other Income Amount - Code 53
<empt_inc_amt_covid_prd1></empt_inc_amt_covid_prd1>
Employment income – March 15 to May 9 – 2020 tax year only
- Other Income Amount - Code 57
<empt_inc_amt_covid_prd2></empt_inc_amt_covid_prd2>
Employment income – May 10 to July 4 – 2020 tax year only
- Other Income Amount - Code 58
<empt_inc_amt_covid_prd3></empt_inc_amt_covid_prd3>
Employment income – July 5 to August 29 – 2020 tax year only
- Other Income Amount - Code 59
<empt_inc_amt_covid_prd4></empt_inc_amt_covid_prd4>
Employment income – August 30 to September 26 – 2020 tax year only
- Other Income Amount - Code 60
<elg_rtir_amt></elg_rtir_amt>
Eligible retiring allowances
- Other Income Amount – Code 66
Note: Do not include this amount in box 14.
<nelg_rtir_amt></nelg_rtir_amt>
Non-eligible retiring allowances
- Other Income Amount – Code 67
Note: Do not include this amount in box 14.
<indn_nelg_rtir_amt></indn_nelg_rtir_amt>
Status Indian Non-eligible retiring allowances
- Other Income Amount – Code 69
Note: Do not include this amount in box 14.
<indn_empe_amt></indn_empe_amt>
Status Indian employee amount
- Other Income Amount - Code 71
Note: If you are reporting this type of income, enter 0.00 in box 14.
<oc_incamt></oc_incamt>
Outside of Canada employment income amount- Section 122.3
- Other Income Amount - Code 72
<oc_dy_cnt></oc_dy_cnt>
Employment outside of Canada Day Count
- 3 numeric
- Other Income Field - Code 73
<pr_90_cntrbr_amt></pr_90_cntrbr_amt>
Pre-1990 past service contributions while a contributor
- Other Income Amount - Code 74
<pr_90_ncntrbr_amt></pr_90_ncntrbr_amt>
Pre-1990 past service contributions while not a contributor
- Other Income Amount - Code 75
<cmpn_rpay_empr_amt></cmpn_rpay_empr_amt>
Workers’ compensation benefit repaid to the employer amount
- Other Income Amount - Code 77
Note: Do not include this amount in box 14.
<fish_gro_ern_amt></fish_gro_ern_amt>
Fishers - Gross earnings
- Other Income Amount - Code 78
Note: Do not include this amount in box 14.
<fish_net_ptnr_amt></fish_net_ptnr_amt>
Fishers - Net Partnership Amount
- Other Income Amount - Code 79
Note: Do not include this amount in box 14.
<fish_shr_prsn_amt></fish_shr_prsn_amt>
Fishers - Shareperson Amount
- Other Income Amount - Code 80
Note: Do not include this amount in box 14.
<plcmt_emp_agcy_amt></plcmt_emp_agcy_amt>
Placement or employment agency
- Other Income Amount - Code 81
Note: Do not include this amount in box 14.
<drvr_taxis_oth_amt></drvr_taxis_oth_amt>
Driver of taxi or other passenger-carrying vehicle
- Other Income Amount - Code 82
Note: Do not include this amount in box 14.
<brbr_hrdrssr_amt></brbr_hrdrssr_amt>
Barber or hairdresser
- Other Income Amount - Code 83
Note: Do not include this amount in box 14.
<pub_trnst_pass_amt></pub_trnst_pass_amt>
Public transit pass
- Other Income Amount - Code 84
<epaid_hlth_pln_amt></epaid_hlth_pln_amt>
Employee-paid premiums for private health services plans
- Other Income Amount - Code 85
Note: Do not include this amount in box 14.
<stok_opt_csh_out_eamt></stok_opt_csh_out_eamt>
Stock option cash-out expense
- Other Income Amount – Code 86
<vlntr_emergencyworker_xmpt_amt></vlntr_emergencyworker_xmpt_amt>
Emergency services volunteer exempt amount
- Other Income Amount - Code 87
- Valid for 2011 and subsequent tax years only
Note: Do not include this amount in box 14.
<indn_txmpt_sei_amt></indn_txmpt_sei_amt>
Indian (exempt income) – Self-employment
- Other Income Amount - Code 88
Note: Do not include this amount in box 14.
</OTH_INFO>
</T4Slip>
<T4Summary>
<bn></bn>
Payroll Account Number
- Required, 15 alphanumeric, 9 digits RP 4 digits, example: 000000000RP0000
Note: In order to process a return, the complete BN is required.
<EMPR_NM>
<l1_nm></l1_nm>
Employer name - line 1
- Required 30 alphanumeric
- first line of employer's name
- if "&" is used in the name area enter as "&"
<l2_nm></l2_nm>
Employer name - line 2
- 30 alphanumeric
- second line of employer's name
<l3_nm></l3_nm>
Employer name - line 3
- 30 alphanumeric
- use for "care of" or "attention"
</EMPR_NM>
<EMPR_ADDR>
<addr_l1_txt></addr_l1_txt>
Employer address - line 1
- 30 alphanumeric
- first line of the employer's address
<addr_l2_txt></addr_l2_txt>
Employer address - line 2
- 30 alphanumeric
- second line of the employer's address
<cty_nm></cty_nm>
Employer city
- 28 alphanumeric
- city in which the employer is located
<prov_cd></prov_cd>
Employer province or territory code
- 2 alpha
- Canadian province or territory in which the employer is located or the state in the USA where the employer is located
- use the abbreviations listed in the T619 - Electronic transmittal under section: Transmitter province or territory code
- when the employer's country code is neither CAN nor USA, enter ZZ in this field
<cntry_cd></cntry_cd>
Employer country code
- 3 alpha
- country in which the employer is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America
<pstl_cd></pstl_cd>
Employer postal code
- 10 alphanumeric
- employer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the employer's USA zip code
- or when the employer's country code is neither CAN nor USA, enter the foreign postal code
</EMPR_ADDR>
<CNTC>
<cntc_nm></cntc_nm>
Contact name
- Required, 22 alphanumeric
- contact's first name followed by surname for this return
- omit titles such as Mr., Mrs., etc.
<cntc_area_cd></cntc_area_cd>
Contact area code
- Required, 3 numeric
- area code of telephone number
<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric.
- Telephone number of the contact
<cntc_extn_nbr></cntc_extn_nbr>
Contact extension
- 5 numeric
- Extension of the contact
</CNTC>
<tx_yr></tx_yr>
Taxation year
- Required, 4 numeric
- Taxation year (e.g., 2001)
<slp_cnt></slp_cnt>
Total number of T4 slip records
- Required, 7 numeric
- Total number of T4 slip records filed with this T4 Summary
<PPRTR_SIN>
<pprtr_1_sin></pprtr_1_sin>
Proprietor #1 social insurance number (SIN)
- Required, 9 numeric
- If the employer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #1 or principal owner.
<pprtr_2_sin></pprtr_2_sin>
Proprietor #2 social insurance number (SIN)
- 9 numeric
- If the employer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #2 or second principal owner.
</PPRTR_SIN>
<rpt_tcd></rpt_tcd>
Report Type Code
- Required, 1 alpha
- Originals = O
- Amendments = A
Note: An amended return cannot contain an original slip.
<fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- 1309 alphanumeric
<T4_TAMT>
- For all of the T4 total amounts, report the dollars and cents.
- The total amounts are those reported from the T4 Slips filed with this T4 Summary.
<tot_empt_incamt></tot_empt_incamt>
Total employment income
- 13 numeric
- Accumulated total of employees' income
<tot_empe_cpp_amt></tot_empe_cpp_amt>
Total employees' Canada Pension Plan contributions
- 11 numeric
- Accumulated total of employees' Canada Pension Plan contributions
Note: Do not include the total employees' Quebec Pension Plan contributions in this field.
<tot_empe_eip_amt></tot_empe_eip_amt>
Total employees' employment insurance premiums
- 11 numeric
- Accumulated total of employees' Employment Insurance premiums
<tot_rpp_cntrb_amt></tot_rpp_cntrb_amt>
Total registered pension plan contributions
- 11 numeric
- Accumulated total of employees' registered pension plan contributions
<tot_itx_ddct_amt></tot_itx_ddct_amt>
Total income tax deducted
- 13 numeric
- Accumulated total of employees' income tax deductions
<tot_padj_amt></tot_padj_amt>
Total pension adjustment
- 13 numeric
- Accumulated total of employees' pension adjustment
<tot_empr_cpp_amt></tot_empr_cpp_amt>
Total employer's Canada Pension Plan contributions
- 11 numeric
<tot_empr_eip_amt></tot_empr_eip_amt>
Total employer's Employment Insurance premiums
- 11 numeric
</T4_TAMT>
</T4Summary>
</T4>
</Return>
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