Employees outside Canada

In situations where you pay CPP on behalf of your employee who is working outside Canada, for all or part of the year, you have to prepare a T4 slip.

See Box 29 – Employment code and Box 10 – Province of employment for specific T4 reporting instructions.


When CPP is paid by the employer on behalf of detached employees under employment code 16, leave box 14 blank if no other type of income is reported. Fill in boxes 16 and 26 with the appropriate amounts and leave boxes 18 and 24 blank.

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