T4 – Information for employers

For the tax year 2020, in addition to reporting employment income in Box 14 or Code 71, use new other information codes for periods from March 15 to September 26, 2020.

Generally, you need to fill out a T4 slip if you are an employer (resident or non-resident) and you paid your employees employment income, commissions, taxable allowances and benefits, fishing income, or any other remuneration. For more information, go to What to report and what not to report on T4 slips.


If you are an employee who has not received your T4 slip or you have questions about amounts, contact your employer or go to Tax slips.

Services and information

  • T4 slip
    When to fill out a T4 slip, filling out T4 slips, distributing T4 slips to employees, customized T4 slips.
  • Special situations
    Salary deferral arrangements, placement or employment agency workers, barbers and
    hairdressers, taxi drivers, Indians, fishing income, and more.
  • T4 Summary
    How to fill out the T4 Summary.
  • T4 information return
    Filing deadline, filing methods, balance due and what happens after you file.
  • Penalties, interest, and other consequences
    Information on penalties that may be assessed if you do not fulfill your payroll requirements.

Forms and publications

Related links

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