Filling out the T4 slip

You might be looking for a copy of: T4 Slip (Statement of Remuneration Paid)

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Employee working in more than one province or territory

If your employee worked in more than one province or territory in the year, fill out separate T4 slips for each province or territory. For each location, indicate the total remuneration paid to the employee and the related deductions, such as CPP/QPP contributions, EI premiums, PPIP premiums, and income tax. For more information, go to Which provincial or territorial tax tables should you use?.

How to report special situations on T4 slips

If you paid amounts in any of the special situations in the following list, go to Special situations to read the detailed instructions.

Customized T4 slips

For those who fill out a large number of slips, we accept certain slips other than our own. Follow the guidelines for the production of customized forms or see the current version of Information Circular IC97-2R, Customized Forms.

General guidelines for completing T4 slips and T4 summaries

When filling out T4 slips:

Identification and pre-numbered boxes

Other information

The "Other information" area at the bottom of the T4 slip has boxes for you to enter codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, fishers' income, and other entries if they apply.

The boxes are not pre-numbered. Enter the codes and amounts that apply to the employee.


Example of how to complete the boxes in the Other information section of the T4 slip

If more than six codes apply to the same employee (overflow T4 slips)

If you have more than six “Other information” codes to enter, use an additional T4 slip, but do not repeat the amount already included in box 14. Do not repeat all the data on the additional slip. Enter only:

Codes you can use are:

Codes 30 to 88 – Taxable allowances and benefits, deductible amounts, employment commissions, and other entries
Code number Descriptions Report in Box 14
Code 30 Board and lodging Yes
Code 31 Special work site No
Code 32 Travel in a prescribed zone Yes
Code 33 Medical travel assistance N/A 1
Code 34 Personal use of employer's automobile or motor vehicle Yes
Code 36 Interest-free and low-interest loans Yes
Code 38 Security options benefits Yes
Code 39 Security options deduction – 110(1)(d) No
Code 40 Other taxable allowances and benefits Yes
Code 41 Security options deduction – 110(1)(d.1) No
Code 42 Employment commissions Yes
Code 43 Canadian Armed Forces personnel and police deduction Yes
Code 57 Employment income – March 15 to May 9 Yes
Code 58 Employment income – May 10 to July 4 Yes
Code 59 Employment income – July 5 to August 29 Yes
Code 60 Employment income – August 30 to September 26 Yes
Code 66 Eligible retiring allowances No
Code 67 Non-eligible retiring allowances No
Code 69 Indian (exempt income) – Non-eligible retiring allowances No
Code 71 Indian (exempt income) – Employment No
Code 74 Past service contributions for 1989 or earlier years while a contributor N/AFootnote12
Code 75 Past service contributions for 1989 or earlier years while not a contributor N/AFootnote22
Code 77 Workers' compensation benefits repaid to the employer No
Code 78 Fishers – Gross income No
Code 79 Fishers – Net partnership amount No
Code 80 Fishers – Shareperson amount No
Code 81 Placement or employment agency workers – Gross income No
Code 82 Taxi drivers and drivers of other passenger-carrying vehicles – Gross income No
Code 83 Barbers or hairdressers – Gross income No
Code 85 Employee-paid premiums for private health services plans No
Code 87 Emergency services volunteer exempt amount No
Code 88 Indian (exempt income) – self-employment No

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