Filling out the T4 slip

Enter your operating or trade name. This should be the same information that appears on your statement of account. You may also add your business address in this space.

Enter their last name, followed by their first name and initial. Do not enter title, such as Director, Mr., or Mrs.

Enter their address, including the province or territory and postal code.

Enter the four digits of the calendar year in which you paid the remuneration to the employee.

Enter the provincial or territorial abbreviation for the province or territory of employment. This is not always the province or territory where the employer is located.

For more information, go to Which provincial or territorial tax tables should you use?

Enter one of the following abbreviations:

Employee reporting to your establishment

If your employee reports to your business establishment in person, the province or territory to enter in box 10 is the one where that establishment is located. There is no minimum amount of time the employee has to report to that place.

Employee not reporting to your establishment

If your employee does not have to report to your business establishment in person (for example, the employment contract says the employee works from a home office), the province or territory to enter in box 10 is the one where your employee’s salary and wages are paid. This will normally be the location of your payroll department or payroll records.

Enter the employee’s social insurance number (SIN), as provided by the employee.

If you cannot get a SIN from your employee, you still have to file their T4 slip without the SIN, on or before its due date. For more information, go to Get the social insurance number (SIN).

If your employee had a SIN beginning with a nine (9) and later in the year received a permanent SIN, use the permanent SIN in box 12. Do not prepare two T4 slips. If you do not have the employee’s SIN, enter nine zeros.

Penalty for failure to get an employee’s SIN

If your employee does not give you their SIN within three days of starting to work, you must be able to show that you made a reasonable effort to get it. If you do not, you may have to pay a penalty of $100 for each SIN you did not try to get. 

Report your employee’s total income before deductions, including:

• salary
• wages (including pay in lieu of termination notice)
• bonuses
• vacation pay
• tips and gratuities
• honorariums
• director’s fees

• management fees
• executor’s and administrator’s fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business)

Other amounts to report in box 14

These amounts include:

• commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. These amounts may also have to be reported in the ”Other information” area at the bottom of the T4 slip
• payments made from a wage‑loss replacement plan (WLRP) if you had to deduct CPP contributions or EI premiums. For more information, go to Wage-loss replacement plans
• amounts paid under a supplementary unemployment benefit plan (SUBP) such as employer‑paid maternity, parental, and compassionate care top‑up amounts, whether they are registered with Service Canada or not. For more information, go to Supplementary unemployment benefit plan (SUBP)
• payments out of an employee benefit plan (EBP) and amounts that a trustee allocated under an employee trust
• If the trustee allocates the income, but you do not pay it immediately, include it in the income of the employee. Do not report it when you make the payment. For more information, see archived Interpretation Bulletin IT‑502, Employee Benefit Plans and Employee Trusts, and its special release
• amounts you paid to a member of a religious order who has taken a vow of perpetual poverty. Even if you did not have to deduct CPP, EI, or income tax from the payments, you still have to include these amounts in box 14
• all wages and benefits you pay to your employees on account of COVID-19 federal, provincial, and territorial programs

Employment codes

Do not report an amount in box 14 if you are using employment code 11, 12, 13, or 17 in box 29.

Do not report an amount in box 14 if you, as the employer, are paying CPP on behalf of detached employees under employment code 16 and no other type of income is reported.

For more information, go to Box 29 – Employment code.

How to report retiring allowances

Do not include retiring allowances in box 14. Report the amount using the appropriate code in the “Other information” section.

For more information, go to:

• Codes 66 and 67 – Retiring allowance transfers
• Code 69 – Indian (tax-exempt income) – Non-eligible retiring allowances

Canadian Forces personnel and police officers

Certain Canadian Forces personnel and police officers can claim a deduction from net income for the amount of employment income earned in certain circumstances (including taxable allowances). Go to Code 43 – Canadian Armed Forces personnel and police deduction.

Emergency volunteers

If you are a government, municipality, or public authority and you hired emergency volunteers (such as firefighters, ambulance technicians, or search and rescue volunteers), do not include in box 14 the first $1,000.

Report the exempt amount (up to $1,000) in the “Other information” area of the T4 slip, using code 87.

However, if you paid the individual other than as a volunteer for the same or similar duties, include the total amount in box 14. For more information, go to Emergency services volunteers.

Employees with power saws or tree trimmers

If you are an employer in the forestry business, you may have employees who, according to their contracts, have to use their own power saws or tree trimmers at their own expense.

Report in Box 14 – Employment income the rental payments you made to employees for the use of their own power saws or tree trimmers.

Do not reduce the amount reported in box 14 by the cost or value of saws, trimmers, parts, gasoline, or any other materials the employee supplies.

Employee salary overpayments if your employee does not repay you

When an employee does not repay a salary overpayment, report the overpayment in box 14 and the corresponding deductions in the appropriate boxes.

Employee salary overpayments if your employee repays you

How to report and correct an overpayment of employment income depends on whether the overpayment was the result of:

• a clerical, administrative, or system error
• an employee who did not perform their duties

If you let your employee repay an overpayment in instalments, you may have to calculate a taxable interest benefit. For more information, go to Loans – interest-free and low-interest.

Clerical, administrative, or system error

If you already filed your T4 slip for the year the salary overpayment was made, go to Employee salary overpayments.

If your business is actively operating and you did not issue a T4 slip with the salary overpayment amount removed, you may elect to have your employee repay the net amount of the salary overpayment.

You must make the election within three years of the year the salary was overpaid. At the time of the election, the employee must have repaid, or arranged to repay, the net amount.

To make the election, choose any following action:

• do not include the salary overpayment on their original T4 slip
• amend their T4 slip to remove the overpayment and the corresponding deductions (income tax, CPP, and EI)

To determine the net amount, start with the gross amount and subtract the income tax, CPP, and EI that you withheld on the salary overpayment.

If you withheld Quebec Pension Plan (QPP) contributions or provincial parental insurance plan (PPIP) premiums on the salary overpayment, see Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, or visit Revenu Québec.

Repayment of gross salary (no election)

The employee must repay the gross salary if the election was not made or they did not meet the conditions.

If the employee repays you or arranges to repay, prepare an amended T4 slip for your employee. Use the CPP contributions, EI premiums, and income tax deductions from the employee’s original T4 slip, but reduce the employment income in box 14 by the amount of the salary overpayment.

You may also have to amend the EI insurable earnings in box 24 and CPP/QPP pensionable earnings in box 26 to agree with the reduced employment income you will report in box 14.

When the employee did not perform their duties

Your employee should repay you the gross amount of the salary overpayment when all of the following conditions are met:

• the employee is on a leave of absence
• you paid salary or wages under the terms of their employment contract or collective agreement during the leave period
• the employee’s circumstances have changed and the employee is no longer entitled to the salary or wages you paid

Include the salary overpayment and the deductions withheld on the overpayment on the employee’s T4 slip.

Whether your employee repays you in the same year or a different year, do not amend their T4 slip. Give your employee a letter confirming the tax year when the overpayment was included in their income, as well as the date, reason, and amount of repayment you received. With that letter, the employee will be able to claim a deduction on line 22900 of their income tax and benefit return in the year the amount was repaid.

Your share of the CPP contributions and EI premiums is not refundable.

Report the amount of CPP or QPP contributions you deducted from the employee’s pensionable earnings.

Do not report any amount in either box 16 or box 17 if your employee did not contribute to either plan.

Box 16 – Province of employment other than Quebec

Report their CPP contributions in box 16 if box 10 shows their province or territory of employment is other than Quebec.

If you report an amount in box 16, you have to report pensionable earnings in box 26.

Do not report the employer’s share of CPP contributions on the T4 slip.

For information about CPP rates and maximums, go to CPP contribution rates, maximums and exemptions.

Do not deduct CPP contributions from your employee’s income or benefits in certain situations. For example, your employee may be CPP exempt due to age or type of employment or may receive a benefit that does not require CPP deductions. For more information, go to CPP/EI Explained.

CPP overpayments

If you overdeducted CPP contributions from your employee and did not reimburse them, report the total CPP deductions (including the overdeducted amount) and the correct pensionable earnings on the employee’s T4 slip.

If you become aware of their CPP overcontribution after you filed their T4 slip, go to CPP and EI overdeductions

If you become aware of their CPP overcontribution during the same year, you should:

• use the resulting credit in the payroll account to reduce subsequent remittances
• reimburse the employee’s overcontribution to the employee

Do not include the reimbursed amount on the T4 slip.

For more information about EI overpayments, go to EI overpayment and recovering EI premiums.

Recovering CPP not previously deducted

If you were required to deduct more CPP than you withheld from your employee in a previous year and you recovered it through an additional deduction in the current year:

• the CPP contribution has to be reported on the T4 slip for the year it was required
• do not report the recovered amount on the current year’s T4 slip
• the recovered amount does not affect the current year-to-date CPP contributions

Box 17 – If their province of employment is Quebec

Report their QPP deductions in box 17 if box 10 shows their province of employment is Quebec.

If you report an amount in box 17, you have to report pensionable earnings in box 26.

Do not report the employer's share of QPP contributions on the T4 slip.

For information about QPP rates and maximums, see Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, or visit Revenu Québec.

Report the amount of EI premiums you deducted from your employee’s earnings.

If you report an amount in box 18, you have to report insurable earnings in box 24.

For information about EI rates and maximums, go to EI premium rates and maximums.

Do not report any amount in box 18 if you did not deduct EI.

Do not report the employer’s share of EI premiums on the T4 slip.

Do not deduct EI premiums from your employee’s income or benefits in certain situations. For example, your employee may be EI exempt due to their type of employment or may receives a benefit that is exempt under the Employment Insurance Act. For more information, go to CPP/EI Explained.

EI overpayments

If you overdeducted EI premiums from your employee and did not reimburse them, report the total EI premiums (including the overdeducted amount) and the correct insurable earnings on the employee’s T4 slip.

If you became aware of their EI overdeduction after you filed their T4 slip, go to CPP and EI overdeductions.

If you become aware of their EI overcontribution during the same year, you should:

• use the resulting credit in the payroll account to reduce subsequent remittances
• reimburse the employee’s over-contribution to the employee

Do not include the reimbursed amount on the T4 slip.

For more information about EI overpayments, go to EI overpayment and recovering EI premiums.

Recovering EI not previously deducted

If you were required to deduct more EI than you withheld from your employee in a previous year and you recovered it through an additional deduction in the current year:

• the EI premiums has to be reported on the T4 slip for the year they were required
• do not report the recovered amount on the current year’s T4 slip
• the recovered amount does not affect the current year-to-date EI premiums

Report the total amount the employee contributed to a registered pension plan (RPP). Include instalment interest (for example, interest charged to buy back service).

Do not report an amount in box 20 if the employee did not contribute to a plan.

Do not report these amounts in box 20:

• amounts transferred directly to an RPP from an employee’s registered retirement savings plan (RRSP)
• amounts you contributed to your employee’s RRSP

If your employee is an Indian with tax-exempt employment income, go to Indians – Employment for instructions on how to report their RPP contributions.

RRSP contributions

Your RRSP contribution is a taxable benefit to the employee. Enter code 40 in the “Other information” area and the corresponding amount in the box. Also include this amount in box 14.

If you have a group RRSP for your employees, the trustee will send the official receipts for tax purposes to you or to your employees. If the trustee sends the receipts directly to you, give these copies to the employees. The receipts will show the employee and employer contribution amounts.

Retirement compensation arrangement contributions

Enter any deductible retirement compensation arrangement (RCA) contributions you withheld from the employee’s income. Do not include amounts that are not deductible. If the amount in box 20 includes RPP contributions and deductible RCA contributions, attach a letter informing the employee of the amounts.

Past-service contributions

If the amount you report includes current contributions and past-service contributions for 1989 or earlier years, enter, in the “Other information” area, the following codes along with the corresponding amount:

• code 74 for past-service contributions while the employee was a contributor
• code 75 for past-service contributions while the employee was not a contributor

For more information, see archived Interpretation Bulletin IT‑167, Registered Pension Funds or Plans – Employee’s Contributions.

Report the total income tax you deducted from your employee’s income. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Do not report any amount in box 22 if you did not deduct tax.

Do not include any amount you withheld under the authority of a garnishee or a requirement to pay that applies to the employee’s previously charged tax arrears.

Report the amount of pensionable and insurable earnings on the T4 slip for each employee. You need to report the amount even if there are no insurable earnings.

Pensionable and insurable earnings review

The CRA uses pensionable and insurable earnings review (PIER) reports to check your T4 slips for CPP and EI deficiencies.

Report the correct amounts in boxes 24 and 26 to reduce unnecessary PIER reports, especially if the employee worked both inside and outside of Quebec.

For more information, go to Pensionable and Insurable Earnings Review (PIER).

Box 24 – EI insurable earnings

You must report an amount in box 24.

Report the total amount of insurable earnings you used to calculate the employee’s EI premiums that you reported in box 18, up to the maximum insurable earnings for the year ($60,300 for 2022). In many cases, boxes 14 and 24 will be the same amount.

Report “0” if there are no insurable earnings and there is no amount in box 18.

Do not report these amounts in box 24:

• amounts paid to your employee for employment, benefits, or other payments that should not have EI premiums deducted. For more information, go to Special payments chart
• the unpaid portion of any earnings from insurable employment that you did not pay because of your bankruptcy, receivership, or non‑payment of remuneration for which the employee has filed a complaint with the federal, provincial, or territorial labour authorities

More than one T4 slip for the same employee

When you give the same employee more than one T4 slip for the year, you should report the insurable earnings amount for each period of employment in box 24 of each T4 slip.

For more information on insurable earnings, go to Employment insurance (EI).

Box 26 – CPP/QPP pensionable earnings

You must report an amount in box 26.

Report the total amount of pensionable earnings paid to your employee, up to the maximum pensionable earnings for the year ($64,900 for 2022), even if you did not withhold CPP/QPP contributions on all or any of those earnings. In many cases, boxes 14 and 26 will be the same amount.

Report “0” if there are no pensionable earnings and there is no amount in boxes 16 or 17.

Non‑cash taxable benefits (including security option benefits)

If you give pensionable non‑cash taxable benefits, report their value in box 26, even if the employee received no other remuneration. For example, if your employee is on an unpaid leave of absence and you continue to provide benefits during the leave period, report the benefit in box 26.

CPP

Do not report these amounts in box 26:

a)   Remuneration paid to the employee:

• before and during the month the employee turned 18
• after the month the employee turned 70
• during the months the employee was considered to be disabled under the CPP or QPP
• after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, with parts A, B, and C filled out
• before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D filled out

b)   Amounts paid to the employee for employment, benefits, or other payments described in Chapter 2 of T4001, Employers’ Guide – Payroll Deductions and Remittances, where no CPP contributions had to be deducted

c)    Amounts for a clergy member’s residence from which you did not deduct CPP contributions (if the clergy member gets a tax deduction for the residence, CPP contributions are not required). For more information regarding the clergy deduction, go to Chapter 3 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, under “Clergy Residence”

Subtract any of the amounts noted above from the amount in box 14, and enter the difference in box 26. Do not change the amount in box 14.

QPP

Fill out box 26 if you deducted QPP from the employees’ earnings, regardless of their province or territory of residence.

More than one T4 slip for the same employee

When you give the same employee more than one T4 slip for the year, you should report the pensionable earnings amount for each period of employment in box 26 of each T4 slip.

Example

An employee earned $35,000 working in Ontario from January 2022 to June 2022 and earned $35,000 working in Quebec for the remainder of the year with the same employer. In addition to any other boxes that need to be filled out, report amounts in boxes 14 and 26 as follows:

• Ontario T4 slip – box 14 = $35,000 and box 26 = $35,000
• Quebec T4 slip – box 14 = $35,000 and box 26 = $29,900 (calculated as the maximum pensionable earnings for 2022 of $64,900 – $35,000 already reported on T4 slip with Ontario as province of employment = $29,900)

Benefits and earnings taxable only in Quebec

Revenu Québec considers certain benefits and earnings to be pensionable earnings for employees working in Quebec. These include:

• employer‑paid private health benefit plan premiums
• assumed earnings—persons 55 years of age or older whose hours of work are reduced by reason of phased retirement may choose, with their employers, to make contributions to the QPP on all or part of the amount of the reduction in remuneration

For more information, go to Guide TP‑1015.G‑V, Guide for Employers: Source Deductions and Contributions, or Guide IN‑253‑V, Taxable Benefits, or visit Revenue Quebec.

Box 26 greater than box 14

The T4 slip will still be processed even though box 26 is more than box 14.

The following examples show how to fill out boxes 14 and 26 of the employee’s T4 slip when you provide a benefit or earnings to an employee that is only taxable in Quebec.

Example 1 – Quebec taxable benefit, unpaid leave

Marion works for her employer in Quebec and is on an unpaid leave of absence. Her employer pays $750 in premiums to an employer‑paid private health benefit plan on her behalf. Since the benefit is not taxable outside of Quebec, it is not income. When preparing Marion’s Quebec T4 slip, her employer will leave box 14 blank. Since the premiums are QPP pensionable, her employer will report $750 in box 26, the QPP contributions withheld on the benefit in box 17, and fill out any other boxes on her T4 slip as applicable.

Example 2 – Quebec taxable benefit, other earnings

During 2022, Julien received wages of $25,000 plus an $875 benefit that is only taxable in Quebec. When preparing Julien’s Quebec T4 slip, his employer will report $25,000 in box 14, $25,875 in box 26, and fill out any other boxes on his T4 slip as applicable.

Example 3 – Benefit is taxable both federally and in Quebec

Stephane works for his employer in Quebec and did not receive any cash earnings. However, his employer gave him a non‑cash housing benefit valued at $1,100. When preparing Stephane’s Quebec T4 slip, his employer will report $1,100 in boxes 14 and 26, and fill out any other boxes on his T4 slip as applicable.

Leave box 28 blank if you:

• reported a retiring allowance and no other type of income
• reported an amount greater than “0” in boxes 16, 17, or 26
• reported “0” in box 26 and the employee gave you a copy of a filled out Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• reported “0” in box 26 and the employee worked in one of the employment types listed as letters “C” to “O” on the back of Form CPT20, Election to Pay Canada Pension Plan Contributions

Otherwise, enter an “X” or tick if you did not have to withhold CPP contributions from the earnings for the entire reporting period.

For more information, go to CPP/EI Explained.

EI (employment insurance)

Leave box 28 blank if you reported an amount greater than “0” in box 18 or 24. Enter an “X” or tick in the “EI” box only if you did not have to withhold EI premiums from the earnings for the entire reporting period.

For more information, go to CPP/EI Explained.

PPIP (provincial parental insurance plan)

Leave box 28 blank if you reported an amount in box 55 or 56. Enter an “X” or tick in the “PPIP” box only if you did not have to withhold PPIP premiums from the earnings for the entire period of employment in the province of Quebec.

For more information, visit Revenue Quebec.

Enter the appropriate code in box 29 if one of the following situations applies. Otherwise, leave it blank.

Do not fill in box 14, Employment income, if you are using employment code 11, 12, 13, or 17.

11 – Placement or employment agency workers

12 – Taxi drivers or drivers of 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

17 – Fishers – Self‑employed

How to fill out amounts

If you are using employment codes 11, 14, 15, 17, or codes 12 or 13 for payments to self-employed individuals, go to Step 6b – Fill out the remaining information on T4 slips for workers in special situations. 

If you are using employment code 15, for more information, go to Guide RC4004, Seasonal Agricultural Workers Program.

Use box 44 only if you and the union agree that the union will not issue receipts for union dues to employees. Keep the certificate of agreement on file.

Report in box 44 the amount you deducted from your employee for union dues. Include amounts you paid to a parity or advisory committee that qualify for a deduction.

Do not report:

• initiation fees
• strike pay that the union paid to union members

For more information, see archived Interpretation Bulletin IT‑103R, Dues paid to a union or to a parity or advisory committee.

If your employee is an Indian with tax-exempt employment income, go to Indians – Employment for instructions on how to report their union dues.

Report the amount you deducted from the employee’s earnings for donations to qualified donees in Canada.

Enter in box 50 the seven‑digit registration number the CRA issues for a registered pension plan (RPP) or a deferred profit sharing plan (DPSP) under which you report a pension adjustment (PA). Do this even if your plan requires only employer contributions.

However, if you make contributions to union pension funds, enter the union’s plan number instead (the union is required to give that number to you).

If an employee is a member of more than one plan, enter only the number of the plan under which the employee has the largest PA.

If you have a registered pension plan (RPP) or a deferred profit sharing plan (DPSP), report, in dollars only, the amount of your employee’s pension adjustment (PA) for the year.

If you have to fill out more than one T4 slip for the employee because they worked in more than one province or territory, report the PA proportionately on each T4 slip. If you cannot apportion the PA, report the total amount on one slip.

If your employee participates in one or more RPP or DPSP, calculate their PA using the total amount of all pension credits accumulated by the employee under all these plans for the year.

If your employee is on a leave of absence and is still accruing pensionable service or credits under the plan, you must report the PA on a T4 slip. This is true even if the employee has no employment income in the tax year. Administrators of multi‑employee plans (MEPs) should report the PA for the employee on leave on a T4A slip.

Do not report any amount in box 52 if the employee participated in your RPP or DPSP and one of the following applies:

• the calculated PA is a negative amount or zero
• the employee died during the year
• the employee, even if they are still a member of the plan, no longer accrues new pension credits in the year (for example, the employee has accrued the maximum number of years of service in respect of the plan)

Special rules concerning the PA

Special calculation rules apply, in some circumstances, to employees who:

• left your employment during the year
• are on, or return from, a leave of absence
• participate in a salary deferral arrangement
• work for you part‑time

For more information on how to calculate the PA, go to Guide T4084, Pension Adjustment Guide.

If you need more help calculating a PA, see your pension plan administrator or call the CRA’s Registered Plans Directorate at 1‑800‑267‑3100 in Canada and the United States or, if you are calling from outside of Canada or the United States, call us collect at 613-221-3105.

Unregistered retirement plans or arrangements

An individual’s RRSP deduction limit is affected if they are entitled to benefits under any of the following types of unregistered retirement plans or arrangements:

• a specified retirement arrangement (SRA)
• a government‑sponsored retirement arrangement (GSRA)
• a foreign pension plan

For more information about the PA for these types of plans or arrangements, go to Guide T4084, Pension Adjustment Guide, or call the CRA’s Registered Plans Directorate at 1‑800‑267‑3100 in Canada and the United States or, if you are calling from outside of Canada or the United States, call us collect at 613-221-3105.

Enter the 15‑character account number that you use to send us your employees’ deductions. This number is your payroll account number that appears at the top of your PD7A statement of account. Your payroll program account number should not appear on the two copies of the T4 slip that you give to your employees.

If your employee worked in Quebec, report their provincial parental insurance plan (PPIP) premiums that you deducted.

If your employee worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $88,000 for 2022.

Do not report any amount in box 56 if:

• there are no insurable earnings
• the insurable earnings are the same as the employment income in box 14
• the insurable earnings are over the maximum for the year