Workers
Before you start
The table below lists common types of workforce-based income and benefits, along with the slips issued for each.
| Type of income | Information slip | |
| Employment income | T4 slip | Statement of Remuneration Paid |
| Tips, gratuities or occasional earnings | generally on a T4 slip | Statement of Remuneration Paid |
| Employment Insurance benefits | T4E slip | Statement of Employment Insurance and Other Benefits |
| Canada workers benefit advance payments | RC210 slip | Canada workers benefit advance payments statement |
| Self-employment income* | (see important note*) |
Important note*
Usually, CVITP volunteers do not prepare tax returns for self-employed individuals, as these are typically not simple tax situations. However, they may be eligible if specific conditions are met. For more information, see T4A slip with income in box 048.
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Need to know
T4 – Statement of Remuneration Paid
Individuals with employment income will receive an annual T4 slip, Statement of Remuneration Paid, from their employer(s). It summarizes an individual’s employment earnings and deductions for the year (January 1 - December 31).
The total employment income is reported in box 14 and entered on line 10100 - Employment income. This amount will generally entitle an individual to claim the non-refundable tax credit, Line 31260 - Canada employment amount.
Other amounts commonly shown on a T4 slip may entitle an individual to claim certain credits and deductions. They may also affect their total payable (the amount of tax owed). They are shown in the following boxes and affect the following lines on a tax return:
- Box 16, Employee’s CPP contributions - used to calculate:
- Line 30800 - Base CPP or QPP contributions through employment income; and
- Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income
- Box 18, Employee’s EI premiums - used to calculate line 31200 - Employment insurance premiums through employment
- Box 20, RPP contributions - claimed on line 20700 - Registered pension plan (RPP) deduction
- Box 22, Income tax deducted - entered on line 43700 - Total income tax deducted
- Box 44, Union dues - claimed on line 21200 - Annual union, professional, or like dues
- Box 52, Pension adjustment - entered on line 20600 – Pension adjustment
The following boxes are for information only:
- Box 24 - EI insurable earnings
- Box 26 - CPP /QPP pensionable earnings
Text version
T4 – Statement of Remuneration Paid
Protected B
Box 14: Employment income – line 10100 is highlighted
Box 16: Employee’s CPP contributions – see over is highlighted
Box 18: Employee’s EI premiums – line 31200 is highlighted
Box 52: Pension adjustment – line 20600 is highlighted
Box 22: Income tax deducted – line 43700 is highlighted
Box 24: EI insurable earnings is highlighted
Box 26: CPP /QPP pensionable earnings is highlighted
Issues with a T4 slip
The individual should contact their employer or the issuer of the slip if:
- Their T4 slip shows incorrect amounts
- Their T4 slip shows incorrect personal information
Individuals waiting for a T4 slip issue to be resolved, are still encouraged to file by the deadline. Filing by the deadline will ensure there are no interruptions to benefit or credit payments and helps to avoid late-filing penalties.
T4E - Statement of Employment Insurance and Other Benefits
Individuals may receive a T4E slip if they received employment insurance benefits and leave for:
The T4E slip issued from Service Canada will show amounts such as:
- Box 7 - Repayment rate
- Box 14 - Total benefits paid
- Box 15 - Regular and other benefits paid
- Box 22 - Income tax deducted
- Box 30 - Total repayment
Text version
T4E – Statement of Employment Insurance and Other Benefits
Protected B
Box 7: Repayment rate is highlighted
Box 14: Total benefits paid is highlighted
Box 15: Regular and other benefits paid is highlighted
Box 22: Income tax deducted is highlighted
Box 30: Other information (see the next page) is highlighted
Box 14 shows the Total benefits paid to the individual during the year. Boxes 15, 17, 18, 33, 36 and 37 indicate the type of benefits paid and are included in box 14. The Canada Emergency Response Benefit (CERB) payments are also included in box 14. For more information, see CRA and COVID-19.
Box 22 shows the Income tax deducted at the source. This amount directly affects the total payable on the individual’s income tax and benefit return.
In some cases, individuals may have to repay some of the benefits they received. Box 7 shows the repayment rate for their EI benefit. Individuals will have to complete the repayment chart (found on the back of the T4E slip) to calculate how much of the benefits they have to repay. This amount is reported on line 23500 Social benefits repayment and line 42200 Social benefits repayment of the tax return.
In cases where overpayment amounts were recovered or repaid in the tax year, the total amount will appear in box 30 (which includes Box 26 Overpayment recovered or repaid and Box 27 Reversal of income tax deducted). The Canada Emergency Response Benefit (CERB) repayments are also included in box 30. For more information, see CRA and COVID-19.
Issues with a T4E slip
The individual should contact Service Canada if:
- Their T4E slip shows incorrect amounts
- Their T4E slip shows incorrect personal information
Individuals waiting for a T4E slip issue to be resolved, are still encouraged to file by the deadline. Filing by the deadline will ensure there are no interruptions to benefit or credit payments and helps avoid late-filing penalties.
Telephone number: 1-800-206-7218
Tips, gratuities and occasional earnings
Tips, gratuities, or occasional earnings may not be shown on a T4 slip. If they are not included, it is the individual’s responsibility to provide you with the amounts. The amount earned from January 1 through December 31 must be reported on line 10400 of the individual’s tax return.
Individuals may not have contributed to the CPP for certain income they earned through employment, or they may have contributed less than required. This can happen if any of the following apply:
- they had multiple employers during the year
- they had income, such as tips, from which their employer did not have to withhold contributions
- they were in a type of employment that was not covered under CPP rules, such as casual employment
To calculate and make additional CPP contributions, complete Form CPT20, Election to pay Canada Pension Plan Contributions. For more information, see Line 30800 – Making additional CPP contributions.
Canada workers benefit (CWB)
The Canada workers benefit (CWB) is a refundable tax credit to help working individuals and families earning a low income.
The CWB has two parts:
- basic amount
- disability supplement
For the basic amount, an individual may be eligible if they:
- have employment income
- are a resident of Canada for income tax purposes throughout the year
- are 19 years of age or older on December 31, or they live with their spouse or common-law partner or their child
For the disability supplement, an individual may be eligible if they:
- are eligible for the disability tax credit and have an approved form T2201, Disability Tax Credit Certificate, on file with the Canada Revenue Agency
For more information, see Canada workers benefit – Overview.
Canada workers benefit (CWB) advanced payments
Individuals eligible for the Canada workers benefit (CWB) can receive up to half of their CWB in advance payments. Individuals must apply by August 31st to receive advance payments which will be issued as four separate instalments. The amount received in the calendar year will appear in box 10 of the RC210. For more information, see Canada workers benefit – Claim and apply.
Text version
RC210 – Canada workers benefit advance payments statement
Box 10: Total benefit paid is highlighted
- Box 16, Employee’s CPP contributions - used to calculate:
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Screen-by-screen instructions
Disclaimer
This training uses screenshots taken from prior versions of the UFile CVITP software. Consequently, the images may differ slightly from the current version of UFile CVITP. The content is accurate, and generally, the only difference will be the tax year being referenced. Should the current year’s software contain any significant changes, a new screenshot will be published as soon as possible.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Interview setup topic is highlighted
Employment income and employment insurance benefits (T4, T4E/RL-6) is highlighted
Interview setup
- Select the Interview setup from left side menu
- Check the box next to Employment income and employment insurance benefits (T4, T4E/RL-6) from the Employment and other benefits section
- Click Next
Note: This step is only required once. If an individual has multiple T4 and T4E slips, UFile will generate a T4 and employment income page in the left side menu where additional T4 and T4E slips can be entered.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4 and employment income topic is highlighted
T4 and employment income page
T4 income (earned in any province except Quebec) is highlighted
T4 - Statement of Remuneration Paid
- To report the amounts from a T4 slip, click T4 and employment income in the left side menu
- Click the + sign next to T4 income (earned in any province except Quebec) from the T4 and T4E section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4 income topic is highlighted
T4 – Statement of Remuneration Paid page is highlighted
T4 - Statement of Remuneration Paid
- Enter the Employer’s name
- Enter the amounts from the individual’s T4 slip to the corresponding fields on this page
Note: If box 24 and/or box 26 of a T4 slip are blank, do not enter 0 in UFile; leave the fields blank.
- Click Next
Note: If the individual has more than one T4 slip to input, return to T4 and employment income in the left side menu and click the + sign next to T4 income (earned in any province except Quebec)
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4 and employment income topic is highlighted
T4 and employment income page
T4E – Employment insurance and other benefits is highlighted
T4E - Employment insurance and other benefits
- Click T4 and employment income in the left side menu
- Click the + sign next to T4E – Employment insurance and other benefits from the T4 and T4E section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4E EI benefits is highlighted
T4E – Employment insurance and other benefits page is highlighted
T4E - Employment insurance and other benefits
- Enter the amounts from the T4E slip into the corresponding fields on this page
- Click Next
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4 and employment income topic is highlighted
T4 and employment income page
Tips is highlighted
Tips
- Click T4 and employment income in the left side menu
- Click the + sign next to Tips from the Other section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Tips topic is highlighted
Tips page
Tips and gratuities received is highlighted
Tips
- Enter the total for tips and gratuities received during the year that are not included on their T4 slip(s)
- Click Next
Text version
UFile screen
Under Interview tab
Family Head sub-tab
T4 and employment income topic is highlighted
CPT20 – CPP Election for Other employment earnings is highlighted
Election to make additional CPP contributions
- Click T4 and employment income in the left side menu
- Click the + sign next to CPT20 – CPP Election for Other employment earnings from the CPT20 section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
CPT20 – CPP Election topic is highlighted
CPT20 – Election to pay Canada pension plan contributions on other employment earnings page
Select type of employment on which you elect to pay CPP contributions (CPT20) is highlighted
Other employment income, enter the gross amount earned is highlighted
Address of the employer is highlighted
The drop-down menu is highlighted
Election to make additional CPP contributions
- In the drop-down menu for Select the type of employment on which you elect to pay CPP contributions (CPT20), choose B Employment received tips, gratuities, or other earnings
- For Other employment income, enter the gross amount earned, enter the type of income (e.g. Tips) in the first field. In the field next to that, enter the gross amount earned that the individual wants to make additional CPP contributions for
- Enter the Address of the employer
- Click Next
Note: If the individual has more than one employer to input, return to T4 and employment income in the left side menu and click the + sign next to CPT20 – CPP Election for Other employment earnings to enter an additional employer. Each employer must be added separately.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Other information slips topic is highlighted
Information from other T-slips page
RC210 – Canada workers benefit advance payments statement [Federal line 41500] is highlighted
RC210 - Canada workers benefit advance payments received
- Click Other information slips in the left side menu
- Click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500] from the Information from other T-slips section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
RC210 – Canada workers benefit – advance rec’d topic is highlighted
RC210 – Canada workers benefit – advance payments received page
Box 10 – Canada workers benefit (CWB) advance payments received is highlighted
Is this an amended slip? is highlighted
RC210 - Canada workers benefit - advance payments received
- Enter the amount from box 10 of the RC210 slip into the corresponding field on this page
- Answer the question Is this an amended slip?
- Click Next
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Example: Workers (Reporting employment income, EI benefits and CWB advance payments, Tips and additional CPP contributions)
Instructions: Practice entering information into the mock profile
Open the UFile CVITP software and use the background information, slips required (tax slips, receipts, etc.), and points to remember sections provided in the example to enter all the necessary information. Once completed, compare your results with the solution provided.
Disclaimer
Examples have been created using fictional names. Any resemblance to persons real, imaginary, or deceased is purely coincidental. There is no intention for examples to depict stereotyping on any basis.
Background information
Name Sandra Couture Social insurance number (SIN) 000 000 000 Address 123 Main Street
City, Province X0X 0X0
Date of birth May 05, 1995 Marital status Single
Slips included:
- T4 – Statement of Remuneration Paid (ABC Ltd.)
- T4 – Statement of Remuneration Paid (Le Gourmet)
- T4E – Statement of Employment Insurance and Other Benefits
- RC210 – Canada workers benefit advance payments statement
Situation 1: Reporting employment income
Sandra worked at ABC Ltd. during the year.
Slips required:
- T4 – Statement of Remuneration Paid (ABC Ltd.)
Points to remember:
- In the interview setup, check the box next to Employment income and employment insurance benefits (T4, T4E/RL-6) in the Employment and other benefits section to enter the T4 slip.
Situation 2: EI benefits, and CWB advance payments
Sandra worked at ABC Ltd. She lost her job during the year and started receiving employment insurance benefits, as well the CWB advance payments.
Slips required:
- T4 – Statement of Remuneration Paid (ABC Ltd.)
- T4E – Statement of Employment Insurance and Other Benefits
- RC210 – Canada workers benefit advance payments statement
Points to remember:
- In the Interview setup, check the box next to Employment income and employment insurance benefits (T4, T4E/RL-6) in the Employment and other benefits section to insert the T4 and T4E slips.
- In the left side menu, select Other information slips to enter the RC210 slip.
- The entitled Canada workers benefit (CWB) credit will be displayed on line 45300 Canada workers benefit (CWB) (schedule 6). The CWB advance payments received will be displayed on Line 41500 – Canada workers benefit (CWB) advance payments received.
Situation 3: Tips and additional CPP contributions
Sandra worked at ABC Ltd. and Le Gourmet at the same time. She informed us that she received tips while working at Le Gourmet for a total of $2,000, which was not included on her T4 slip. Sandra would like to make additional CPP contributions for the tips she earned. The address for Le Gourmet is 789 Main Street, City, Province X0X 0X0.
Slips required:
- T4 – Statement of Remuneration Paid (ABC Ltd.)
- T4 – Statement of Remuneration Paid (Le Gourmet)
Points to remember:
- In the Interview setup, check the box next to Employment income and employment insurance benefits (T4, T4E/RL-6) in the Employment and other benefits section to enter the T4 slips
- Since Sandra has received tips and would like to make additional contributions to the CPP, select T4 and employment income from the left side menu. Then, select the + sign next to Tips and CPT20 – CPP Election for Other employment earnings
- UFile will automatically calculate the additional CPP contributions applicable to the other employment income
Information slip for Sandra:
T4 – Statement of Remuneration Paid (ABC Ltd.)
Text version
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 – line 10100: 18,000.00
Box 16: Employee’s CPP contributions – see over: 761.25
Box 18: Employee’s EI premiums – line 31200: 284.40
Box 20: RPP contributions – line 20700: 1,000.00
Box 52: Pension adjustment – line 20600: 1,800.00
Box 22: Income tax deducted – line 43700: 700.00
Box 24: EI insurable earnings: 18,000.00
Box 26: CPP/QPP pensionable earnings: 18,000.00
Box 44: Union dues – line 21200: 200.00
T4 – Statement of Remuneration Paid (Le Gourmet)
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Le Gourmet
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 – line 10100: 4,000.00
Box 16: Employee’s CPP contributions – see over: 118.00
Box 18: Employee’s EI premiums – line 31200: 63.20
Box 22: Income tax deducted – line 43700: 480.00
Box 24: EI insurable earnings: 4,000.00
Box 26: CPP/QPP pensionable earnings: 4,000.00
T4E – Statement of Employment Insurance and Other Benefits
Text version
T4E – Statement of Employment Insurance and Other Benefits
Protected B
Recipient’s name and address:
Sandra Couture
123 Main Street
City, Province X0X 0X0
Box 14: Total benefits paid: 6,000.00
Box 15: Regular and other benefits paid: 6,000.00
Box 22: Income tax deducted: 900.00
Box 12: Social insurance number: 000 000 000
RC210 – Canada workers benefit advance payments statement
Text version
RC210 – Canada workers benefit advance payments statement
Issued by: Canada Revenue Agency
Sandra Couture
123 Main Street
City, Province X0X 0X0
Box 10: Total benefits paid: 210.20
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Solution: Workers (Reporting employment income, Reporting employment income , EI benefits and CWB advance payments, Reporting employment income, tips and additional CPP contributions)
Instructions
This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. To validate your results, refer to the federal totals generated on lines 15000, 23600, 26000, and 42000. Calculations may vary depending on the province/territory selected in the Identification section. To view your results, click the Federal summary link found under the Review tab when you have completed the example.
Situation 1: Reporting employment income
Text version
Sandra Couture
Total income
10100 Employment income: $18,000.00
15000 Total income: $18,000.00
Net income
20600 Pension adjustment: $1,800.00
20700 Registered pension plan deduction: $1,000.00
21200 Annual union, professional, or like dues: $200.00
22215 Deduction for CPP and QPP enhanced contributions: $69.84
23600 Net income: $16,730.16
Taxable income
26000 Taxable income: $16,730.16
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30800 CPP or QPP contributions through employment: $691.41
31200 Employment Insurance premiums through employment: $284.40
31260 Canada employment amount: $1,257.00
33500 Total: $16,040.81
33800 Total @ 15%: $2,406.12
35000 Non refundable tax credits: $2,406.12
Refund or balance owing
42900 Basic federal tax: $103.40
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $103.40
41700 Line 40600 – 41600: $103.40
42000 Net federal tax: $103.40
42800 Provincial or territorial tax: $0.00
43500 Total payable: $103.40
43700 Total income tax deducted: $700.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $1,395.00
48200 Total credits: $2,095.00
48400 Refund: $1,991.60
Situation 2: Reporting employment income, EI benefits and CWB advance payment
Text version
Sandra Couture
Total income
10100 Employment income: $18,000.00
11900 Employment Insurance and other benefits: $6,000.00
15000 Total income: $24,000.00
Net income
20600 Pension adjustment: $1,800.00
20700 Registered pension plan deduction: $1,000.00
21200 Annual union, professional, or like dues: $200.00
22215 Deduction for CPP and QPP enhanced contributions: $69.84
23600 Net income: $22,730.16
Taxable income
26000 Taxable income: $22,730.16
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30800 CPP or QPP contributions through employment: $691.41
31200 Employment Insurance premiums through employment: $284.40
31260 Canada employment amount: $1,257.00
33500 Total: $16,040.81
33800 Total @ 15%: $2,406.12
35000 Non refundable tax credits: $2,406.12
Refund or balance owing
42900 Basic federal tax: $1,003.40
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $1,003.40
41700 Line 40600 – 41600: $1,003.40
41500 Canada workers benefit (CWB) advance payments received: $210.20
42000 Net federal tax: $1,213.40
42800 Provincial or territorial tax: $163.81
43500 Total payable: $1,377.21
43700 Total income tax deducted: $1,600.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $1,395.00
48200 Total credits: $2,995.00
48400 Refund: $1,617.79
Situation 3: Reporting employment income, tips and additional CPP contributions
Text version
Sandra Couture
Total income
10100 Employment income: $22,000.00
10400 Other employment income: $2,000.00
15000 Total income: $24,000.00
Net income
20600 Pension adjustment: $1,800.00
20700 Registered pension plan deduction: $1,000.00
21200 Annual union, professional, or like dues: $200.00
22200 Deduction for CPP or QPP contributions on self-employment: $259.84
22215 Deduction for CPP and QPP enhanced contributions: $80.67
23600 Net income: $22,459.49
Taxable income
26000 Taxable income: $22,459.49
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30800 CPP or QPP contributions through employment: $798.58
31000 CPP or QPP contributions on self-employment: $216.17
31200 Employment Insurance premiums through employment: $347.60
31260 Canada employment amount: $1,257.00
33500 Total: $16,427.35
33800 Total @ 15%: $2,464.10
35000 Non refundable tax credits: $2,464.10
Refund or balance owing
42900 Basic federal tax: $904.82
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $904.82
41700 Line 40600 – 41600: $904.82
42000 Net federal tax: $904.82
42100 CPP contributions payable on self-employment and other earnings: $476.00
42800 Provincial or territorial tax: $147.57
43500 Total payable: $1,528.39
43700 Total income tax deducted: $1,180.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $1,395.00
48200 Total credits: $2,575.00
48400 Refund: $1,046.61
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