Reporting employment income
Test your knowledge
Question 1
Sorry, that's incorrect
Individuals who worked and earned a salary during the year will receive a T4 slip and a RL-1 slip from their employers. The T4A slip is to indicate pension, retirement, annuity and other income.
That's correct
Individuals who worked and earned a salary during the year will receive a T4 slip and a RL-1 slip from their employers. The T4A slip is to indicate pension, retirement, annuity and other income.
Question 2
Sorry, that's incorrect
Employment income in box A of the RL-1 slip can differ from box 14 of the T4 slip.
That's correct
Employment income in box A of the RL-1 slip can differ from box 14 of the T4 slip.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required sections of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Category | Information |
|---|---|
| Family head | Sandra Couture |
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | May 15, 1973 |
| Marital status | Common-law partner: Julien Morel since July 27, 2012 SIN: 000 000 000 DOB: April 26, 1970 |
Details
- Sandra and Julien share an apartment, but only Sandra's name is on the lease
- Sandra had private prescription drug insurance coverage for the last three months of the year and her common-law partner was covered by that insurance for the same period, they are therefore exempt from paying the Quebec prescription drug insurance plan premium for those three months
- Sandra wishes to pay the Quebec prescription drug insurance plan premium for her partner
- Sandra is claiming the solidarity tax credit for the couple
- Sandra received advanced Canada workers benefit payments
Slips required
T4 – Statement of Remuneration Paid - ABC Inc. for Sandra
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: ABC Inc.
Employee's name and address:
Last name: Couture
First name: Sandra
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 23,000.00
Box 17: Employee's QPP contributions – see over: 1,082.25
Box 18: Employee's EI premiums: 225.12
Box 22: Income tax deducted: 1,250.00
Box 24: EI insurable earnings: 23,000.00
Box 26: CPP/QPP pensionable earnings: 24,430.00
Box 45: Employer-offered dental benefits: 4
Box 55: Employee's PPIP premiums – see over: 102.90
Box 56: PPIP insurable earnings: 23,000.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – ABC inc. for Sandra
Text version for the above image
Relevé 1 Revenus d'emploi et revenus divers
Box A- Revenus d'emploi: 24,430.00
Box B.A- Cotisation au RRQ: 1,082.25
Box C- Cotisation à l'assurance emploi: 225.12
Box E- Impôt du Québec retenu: 1,660.00
Box G- Salaire admissible au RRQ: 24,430.00
Box H- Cotisation au RQAP: 102.90
Box I- Salaire admissible au RQAP: 23,000.00
Box J- Régime privé d'ass. maladie: 1,430.00
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Couture, Sandra
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur: ABC inc.
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling) for Sandra
Text version for the above image
Relevé 31 Renseignements sur l'occupation d'un logement
Code du relevé: R
Box A– Numéro de logement: 76C1B - 32670 - 2B178
Box B– Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 01
Box C– Adresse du logement:
Box C2– Numéro: 123
Box C3– Rue: Principale
Box C4– Ville, village ou municipalité : City
Box C5– Code postal : X0X 0X0
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Couture, Sandra
123 Principale
City QC X0X 0X0
Nom et adresse du propriétaire: Boss, Sally
RC210 – Advanced Canada workers benefit (ACWB) statement for Sandra
Text version for the above image
RC210 – Advanced Canada workers benefit (ACWB) statement
Issued by: Canada Revenue Agency
Couture, Sandra
123 Principale
City QC X0X 0X0
Social insurance number: 000 000 000
Box 10: Total Basic Advanced Canada workers benefit: 759.00
T4 – Statement of Remuneration Paid – Épicerie du coin for Julien
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Épicerie du coin
Employee's name and address:
Last name: Morel
First name: Julien
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 4,000.00
Box 17: Employee's QPP contributions – see over: 166.50
Box 18: Employee's EI premiums: 95.02
Box 22: Income tax deducted: 104.13
Box 24: EI insurable earnings: 4,000.00
Box 26: CPP/QPP pensionable earnings: 4,000.00
Box 45: Employer-offered dental benefits: 1
Box 55: Employee's PPIP premiums – see over: 46.33
Box 56: PPIP insurable earnings: 4,000.00
RL-1 - Revenus d'emploi et revenus divers (Employment and other income) – Épicerie du coin for Julien
Text version for the above image
Relevé 1 Revenu d'emploi et revenus divers
Code du relevé : R
Box A- Revenus d'emploi: 4,000.00
Box B.A- Cotisation au RRQ: 166.50
Box C- Cotisation à l'assurance emploi: 95.02
Box E- Impôt du Québec retenu: 225.16
Box G- Salaire admissible au RRQ: 4,000.00
Box H- Cotisation au RQAP: 46.33
Box I- Salaire admissible au RQAP: 4,000.00
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Morel, Julien
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur: Épicerie du coin
T4 – Statement of Remuneration Paid – Maxi & Cie for Julien
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Maxi & Cie
Employee's name and address:
Last name: Morel
First name: Julien
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 2,500.00
Box 17: Employee's QPP contributions – see over: 22.16
Box 18: Employee's EI premiums: 33.00
Box 24: EI insurable earnings: 2,500.00
Box 26: CPP/QPP pensionable earnings: 2,500.00
Box 45: Employer-offered dental benefits: 1
Box 55: Employee's PPIP premiums – see over: 36.58
Box 56: PPIP insurable earnings: 2,500.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Maxi & Cie for Julien
Text version for the above image
Relevé 1 Revenu d'emploi et revenus divers
Code du relevé : R
Box A– Revenus d'emploi: 2,500.00
Box B.A– Cotisation au RRQ: 22.16
Box C– Cotisation à l'assurance emploi: 33.00
Box G– Salaire admissible au RRQ: 2,500.00
Box H– Cotisation au RQAP: 36.58
Box I– Salaire admissible au RQAP: 2,500.00
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Morel, Julien
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur: Maxi & Cie
Solutions
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
-
Sandra's interview
Quebec prescription drug insurance plan premium
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 5 – Exceptions, Québec prescription drug insurance plan, part of the year for the statement Specify the situation that applied to you in 20XX for the purpose of the Quebec prescription drug insurance:
- Select Yes for the question Do you wish to file a joint Schedule K (and pay any Quebec prescription drug insurance premium for your spouse)?
- For the statement Specify the exception(s) that applied to you in 20XX:, select Own group insurance plan [code 14] and tick the boxes next to October, November and December
- Click Solidarity tax credit in the left-side menu, and complete section A. Information about you based on Sandra's situation
- Select Tenant or subtenant (RL-31) for the question Were you or your spouse tenants (received an RL-31) or owners on December 31, 20XX?
- For Please select to whom a RL-31 was issued, select Your name, then complete the corresponding fields. You must also answer the questions in section B. Information about your spouse
Employment income – T4 and RL-1 slips
- Click T4 and employment income in the left-side menu
- In the T4 and T4E section, click the + sign next to T4 and RL-1 (Relevé 1) income earned in Quebec with QPP contributions
- Enter the information from the T4 and the RL-1 slips into the corresponding fields
Advanced Canada workers benefit
- Click Other information slips in the left-side menu
- Click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500]
- Enter the amount from the individual's RC210 slip
-
Julien's interview
Quebec prescription drug insurance plan premium
- Click Quebec prescription drug insurance plan in the left-side menu
- Select the option 5 – Exceptions, Québec prescription drug insurance plan, part of the year for the statement Specify the situation that applied to you in 20XX for the purpose of the Quebec prescription drug insurance:
- Leave the field blank for the question Do you wish to file a joint Schedule K (and pay any Quebec prescription drug insurance premium for your spouse)?
- For the statement Specify the exception(s) that applied to you in 20XX:, select Group insurance plan of spouse or a parent [code 16] and tick the boxes next to October, November and December
Employment income – T4 and RL-1 slips
- Click T4 and employment income in the left-side menu
- In the T4 and T4E section, click on the + sign next to T4 and RL-1 (Relevé 1) income earned in Quebec with QPP contributions
- Enter the amounts from the T4 and RL-1 slips for Épicerie du Coin into the corresponding fields
- Click T4 and employment income in the left-side menu and click the + sign next to T4 and RL-1 (Relevé 1) income earned in Quebec with QPP contributions
- Enter the amounts from the T4 and RL-1 slips for Maxi & Cie into the corresponding fields
Takeaway points
Canada employment amount and Deduction for workers
- The tax software automatically calculated the Canada employment amount (federal) and the deduction for workers (provincial) on Sandra's and Julien's tax returns
Canada workers benefit and Work Premium
- The tax software automatically calculated the Canada workers benefit (federal) and the work premium (provincial) for the couple
Quebec prescription drug insurance plan premium
- Sandra is choosing to pay Julien's Quebec prescription drug insurance premium in addition to her own for the remainder of the year
- unless the spouses specifically ask, we recommend that you do not include both premiums on a single tax return
- Pay attention to the employment income amounts in box 14 of the T4 slip and in box A of the RL-1 slip and to the federal and provincial income tax deducted at source in box 22 of the T4 slip and in box E of the RL-1 slip