Indians – Tax-exempt self-employment income

If you pay tax‑exempt income to a self‑employed Indian worker who is a fisher, barber or hairdresser, a taxi driver or driver of other passenger‑carrying vehicles:

• you do not have to deduct CPP/QPP contributions
• you have to pay EI premiums (and PPIP premiums for fishers/workers in Quebec)

 For more information on fishers, go to Fishers and employment insurance.

How to fill out the T4 slip

Employer’s name

Enter your operating or trade name.

Employee’s name and address

Enter the fisher or worker’s name and address, including the province or territory and postal code.

Box 10 – Province of employment

Enter the provincial or territorial abbreviation.

Box 12 – Social insurance number

Enter the SIN, as provided by the fisher or worker.

Box 14 – Employment income

Do not report their tax-exempt self-employment income in box 14.

In the “Other information” area, enter code 88 and the gross amount of the tax‑exempt earnings paid to the self‑employed fisher or worker. For more information, go to Other information – code 88.

Box 18 – Employee’s EI premiums

Enter the EI premiums you remitted on behalf of the self-employed fisher or worker’s gross earnings.

Box 24 – EI insurable earnings

Report the amount of the Indian fisher or worker’s insurable earnings you used to calculate their EI premiums, up to a maximum of $60,300 for 2022. Report “0” if there are no insurable earnings.

Box 29 – Employment code

Enter the appropriate code for the occupation of the Indian worker:

• code 13 for barbers or hairdressers
• code 12 for taxi drivers or drivers of another passenger‑carrying vehicles
• code 17 for self‑employed fishers

Box 55 – Employee’s PPIP premiums

Report the PPIP premiums you deducted from self-employed fisher or worker’s gross income earned in Quebec.

Box 56 – PPIP insurable earnings

If the person worked in Quebec, report the amount of their self-employed income earned in Quebec, that you used to calculate their PPIP premiums, up to a maximum of $88,000 for 2022.

Other information – code 88

Report the gross amount of tax-exempt self-employment income paid to an Indian who is a fisher, barber or hairdresser, or taxi driver or driver of other passenger-carrying vehicles using Code 88 – Indian (exempt income) – self-employment.

Do not report this amount in box 14.