Other information codes for the T4 slip

Code 30 – Board and lodging

If you provided an employee with free or subsidized housing, or board and lodging, enter code 30 and the corresponding taxable amount. Also include this amount in box 14.

Note

If you pay for utilities (or provide them) for a member of the clergy, add the eligible part of your cost for those utilities to the housing allowance. Report it under code 30. Eligible utilities are electricity, heat, water and sewer. Report all other utilities under code 40.

Code 31 – Special work site

If the employee received a benefit for board and lodging at a special work site in a prescribed zone and you filled out Form TD4, Declaration of Exemption – Employment at a Special Work Site, enter code 31 and the corresponding amount. Do not include this amount in box 14 or under code 30.

Code 32 – Travel in a prescribed zone

If you provided an employee living in a prescribed zone with an amount for travel assistance, enter code 32 and the corresponding amount. Include this amount in box 14. If any part was for medical travel assistance, see code 33.

Code 33 – Medical travel assistance

If you provided an employee living in a prescribed zone with an amount for medical travel assistance, identify only the medical part under code 33. Make sure the total of the travel assistance is reported under code 32.

Note

Employees who are eligible to claim the northern residents deduction for travel benefits will use the information included in boxes 32 and 33 of their T4 slip to correctly calculate their deduction on form T2222, Northern Residency Deductions for 2019. For more information, go to Line 25500 – Northern residents deductions or see Travel assistance benefit in Chapter 4 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.

Code 34 – Personal use of employer's automobile or motor vehicle

If you provided an employee with the use of an automobile or motor vehicle, enter code 34 and the amount representing the benefit. Include this amount in box 14.

Code 36 – Interest-free and low-interest loans

If you provided an employee with an interest-free or low-interest loan, including a home-purchase and home-relocation loan, because of an office or employment (or intended employment), enter code 36 and the corresponding taxable benefit. Include this amount in box 14.

For more information, see archived Interpretation Bulletin IT-421R, Benefits to individuals, corporations and shareholders from loans or debt.

Code 38 – Security options benefits

If an employee received a taxable benefit under a corporation’s agreement to issue its eligible shares or units of mutual fund trusts to the employee, enter code 38 and the corresponding amount. Include this amount in box 14.

For more information, go to Security options.

Code 39 – Security options deduction – 110(1)(d)

If the employee is entitled to a deduction under paragraph 110(1)(d) of the Income Tax Act, enter code 39 and one-half of the amount you reported under code 38 for those shares. Do not include this amount in box 14.

For more information, go to Security options.

Code 40 – Other taxable allowances and benefits

If you provided an employee with taxable allowances or benefits that you did not include elsewhere on the T4 slip, enter code 40 and the corresponding amount. Include this amount in box 14.

For details on calculating taxable benefits, go to Benefits and allowances.

Code 41 – Security options deduction – 110(1)(d.1)

If the employee is entitled to a deduction under paragraph 110(1)(d.1) of the Income Tax Act, enter code 41 and one-half of the amount you reported under code 38 for those shares. Do not include this amount in box 14.

For more information, go to Security options.

Code 42 – Employment commissions

If an employee sold property or negotiated contracts for you, enter code 42 and the amount of the employee’s commissions. Include this amount in box 14.

Code 43 – Canadian Armed Forces personnel and police deduction

For 2017 and subsequent taxation years, Canadian Armed Forces personnel and police officers deployed outside Canada on a high-risk or current moderate-risk operational mission can claim a deduction from taxable income for the amount of employment earnings they receive while serving on international operational missions as determined by the Minister of National Defense or by a person designated by that Minister. This is the case regardless of the risk associated with the mission. Enter code 43 and the amount of these earnings, up to the maximum rate of pay earned by a non-commissioned member of the Canadian Forces. Include this amount with the total employment earnings reported in box 14.

Code 66 – Eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) that was paid in the year and is eligible for transfer to an RPP or RRSP, even if not transferred. Do not include this amount in box 14.

For more information, go to Retiring allowances.

Code 67 – Non-eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) not eligible for transfer to an RPP or RRSP. Do not include this amount in box 14.

For more information, go to Retiring allowances.

Code 69 – Indian (exempt income) – Non-eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) that was paid to an Indian in the year and is not eligible for transfer to an RPP or RRSP. Do not include this amount in box 14.

For more information, go to Retiring allowances. For more information on how to report income paid to an Indian, go to Indians.

Code 71 – Indian (exempt income) – Employment

If you are an employer paying tax-exempt salary or wages to an Indian, go to Indians – Tax-exempt employment income.

Code 74 – Past service contributions for 1989 or earlier years while a contributor

If an employee made past service contributions to a registered pension plan (RPP) for employment in 1989 or earlier years while a contributor to an RPP, go to Box 20 – RPP contributions.

Code 75 – Past service contributions for 1989 or earlier years while not a contributor

If an employee made past service contributions to a registered pension plan (RPP) for employment in 1989 or earlier years while not a contributor to an RPP, go to Box 20 – RPP contributions.

Code 77 – Workers' compensation benefits repaid to the employer

Enter the amount of workers' compensation benefits repaid to the employer that was previously included in the employee's salary. This allows employees to claim a corresponding deduction as other employment expenses on their income tax and benefit returns.

For more information, see Workers’ compensation claims.

Code 78 – Fishers – Gross income

Enter the amount paid or payable to the fisher from the proceeds of a catch. Do not include this amount in box 14.

In addition, report either the net partnership or owner amount using code 79 or the shareperson amount using code 80. For more information, go to Fishing income.

Note

This income does not include amounts paid for a catch or part of a catch made by other persons who were not members of the crew. For more information, see "Calculating the insurable earnings of a fisher" in Guide T4005, Fishers and Employment Insurance.

Code 79 – Fishers – Net partnership amount

Enter the amount that is the product of the gross income (or gross value of the catch) reported under code 78, minus the 25% prescribed amount and the total amount paid to the shareperson reported under code 80, multiplied by your partnership agreement allocation. See Example 5 in Guide T4005, Fishers and Employment Insurance. Include this amount in box 24 (and in box 56 for fishers in Quebec). Do not include this amount in box 14.

Code 80 – Fishers – Shareperson amount

Enter the amount paid or payable to the fisher from the proceeds of a catch based on the sharing arrangement agreed to before embarking on the fishing trip. Include this amount in box 24 (in box 56 for fishers in Quebec) and with code 78. Do not include this amount in box 14.

Code 81 – Placement or employment agency workers – Gross income

This is the gross earnings of placement and employment agency workers. For more information, go to Placement or employment agency workers.

Code 82 – Taxi drivers and drivers of other passenger-carrying vehicles – Gross income

Enter the gross earnings of taxi drivers or drivers of other passenger-carrying vehicles under code 82 only if they are self-employed. Do not include this amount in box 14.

For more information, go to T4 filing for taxi drivers and drivers of other passenger-carrying vehicles.

Code 83 – Barbers or hairdressers – Gross income

Enter the gross earnings of barbers or hairdressers under code 83 only if they are self-employed. Do not include this amount in box 14.

For more information, go to T4 filing for barbers and hairdressers.

Code 85 – Employee-paid premiums for private health services plans

An employee can claim premiums they paid to a private health services plan as a qualifying medical expense (including the applicable GST/HST or PST). The use of code 85 is optional; however, if you do not use this code, we may ask the employee to provide supporting documents. For more information, see archived Interpretation Bulletin IT-339, Meaning of private health services plan (1988 and subsequent taxation years) and Private Health Services Plan.

Code 86 – Security options election

Enter the total amount of the security option cash-outs that you have elected not to claim as an expense. This amount is already included in box 14.

Code 87 – Emergency services volunteer exempt amount

Enter the exempt amount (up to $1,000) paid by a government, a municipality, or a public authority to an individual who performed firefighter or search and rescue duties as a volunteer, using code 87.

If you employed the individual other than as a volunteer for the same or similar duties, the whole amount is taxable. Include the whole amount in box 14 and do not use code 87.

Code 88 – Indian (exempt income) – self-employment

Enter the 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. For more information, go to Indians – Tax-exempt self-employment income. Do not include this amount in box 14.

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