What to report and what not to report on T4 slips

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It is the obligation of the taxpayer, the employer and the payee to report the income accurately. The employer can correct a reporting error. The employer cannot change the nature of the income paid (for example, from salary to dividends). This is considered retroactive tax planning and is viewed as inaccurately changing the reporting of the income.

Types of income you should report on T4 slips

Most amounts paid to an individual by an employer are referred to as remuneration. You have to fill out a T4 slips to report the following:

You must also file a T4 slip if any of the following apply:

You have to report income on a T4 slip for the year during which it was paid, regardless of when the services are performed, or if the employee is deceased. For example, you pay your employee in January 2022 for income they earned in December 2021. You will have to report that income on their T4 slip for 2022 since that is the year it was paid.

Types of income you should not report on T4 slips

Do not file a T4 slip if:

For more information, go to T4A‑RCA return.

To see guides, forms, interpretation bulletins, and information circulars the CRA refers to, go to Forms and publications.



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