Practice with case studies
Workers
Reporting employment income (T4)
Pre-test question
Sorry, that is incorrect.
The individual must contact their employer about incorrect information on a T4 slip. The employer will send the corrected T4 slip information to the CRA. If the tax return must be adjusted, the individual is responsible for making the request.
That is correct.
The individual must contact their employer about incorrect information on a T4 slip. The employer will send the corrected T4 slip information to the CRA. If the tax return must be adjusted, the individual is responsible for making the request.
Instructions
- Open the tax software
- Review the Background information and Required slips (tax slips, receipts, etc.)
- Provide all required information for the appropriate sections of the tax software
- Once completed, compare your results with the solution provided
- Afterwards, refer to the Takeaway points
Background information
Situation
Sandra worked at ABC Ltd. during the year.
Identification information
| Name | Sandra Couture |
|---|---|
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 Main Street City, Province X0X 0X0 |
| Date of birth | May 5, 1995 |
| Marital status | Single |
Required slips
T4 – Statement of Remuneration Paid (ABC Ltd.)
Text version of the above image
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: ABC Ltd.
Employee’s name and address:
Last name: Couture
First name: Sandra
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 18,000.00
Box 16: Employee’s CPP contributions – see over: 761.25
Box 18: Employee’s EI premiums: 284.40
Box 20: RPP contributions: 1,000.00
Box 52: Pension adjustment: 1,800.00
Box 22: Income tax deducted: 700.00
Box 24: EI insurable earnings: 18,000.00
Box 26: CPP/QPP pensionable earnings: 18,000.00
Box 44: Union dues: 200.00
Review your results
Solution to Reporting Employment income (T4).
Takeaway points
Steps to follow
- Review their background information and required slips
- In the Interview setup of the Family Head tab (Sandra Couture), tick the box next to Employment income and employment insurance benefits (T4, T4E/RL-6) in the Employment and other benefits section
- Click T4 and employment income in the left-side menu and click the + sign next to T4 income (earned in any province except Quebec) in the T4 and T4E section
- Enter the employer’s name and the amounts from the individual’s T4 slip into the corresponding fields
Entering the employer's name is not mandatory but helps you to keep track in cases where there are multiple slips.
If box 24 or box 26 of a T4 slip are blank, do not enter 0 in the tax software; leave the fields blank.
For more information, refer to the UFile instructions.
Page details
- Date modified: