T4 Statement of Remuneration Paid

For detailed information on the amounts shown in the boxes of your T4 slip, see the corresponding box number below the following image:

T4 slip image
T4 slip

Box 14 - Employment income - line 10100

Enter this amount on line 10100 of your tax return.

Box 16/Box 17 - Employee's CPP/QPP contributions - line 30800 and line 22215

Use the total of the amounts shown in boxes 16 and 17 of your T4 slips when you complete Schedule 8 or Form RC381, whichever applies,  to calculate the amounts to claim on line 30800 and line 22215 of your tax return.

Box 18 - Employee's EI premiums - line 31200

Enter this amount on line 31200 of your tax return.

Box 20 - RPP contributions - line 20700

Enter this amount on line 20700 of your tax return.

This amount includes past service contributions.

Box 22 - Income tax deducted - line 43700

Enter this amount on line 43700 of your tax return.

Box 24 - EI insurable earnings

This amount is the employment insurance (EI) insurable earnings that your employer used to calculate the amount of EI premiums that is shown in box 18.

For more information on an employment insurance overpayment, go to line 45000.

Box 26 - CPP/QPP pensionable earnings

This amount is the Canada Pension Plan/Quebec Pension Plan (CPP/QPP) pensionable earnings that your employer used to calculate the amount of CPP/QPP contributions that is shown in box16/box17.

For more information on a CPP overpayment, go to line 44800.

Box 44 - Union dues - line 21200

Enter this amount on line 21200 of your tax return.

Box 46 - Charitable donations - line 34900

Enter this amount on line 1 of your Schedule 9, Donations and Gifts.

For more information, go to line 34900.

Box 52 - Pension adjustment - line 20600

Generally, this amount represents the value of the benefits you earned in the year under a registered pension plan or a deferred profit-sharing plan.

This amount is not an income or a deduction. You only have to enter it on line 20600 of your return. The CRA will use it to calculate your RRSP/PRPP deduction limit for next year, which the CRA will show on your latest notice of assessment, notice of reassessment, or Form T1028, Your RRSP/PRPP Information for 2023.

If you have any questions about the amounts shown on your T4 slip, contact the issuer of the slip.

Box 55 - Employee's PPIP premiums

If you were a resident of Quebec on December 31 of the tax year, see line 31205 for more information.

If you were a resident of a province or territory other than Quebec on December 31 of the tax year, see line 31200 for more information.

Box 56 - PPIP insurable earnings

The amount shown in box 56 is the provincial parental insurance plan (PPIP) insurable earnings that your employer used to calculate the amount of PPIP premiums that is shown in box 55.

Other information

The "Other information" area at the bottom of the T4 slip has boxes with codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, fishers' income, and other entries if they apply.

Box 30 - Board and lodging

Do not report this amount on your tax return. This amount is already included in box 14.

Box 31 - Special work site

Do not report this amount on your tax return.

Box 32 - Travel in a prescribed zone

Do not report this amount on your tax return. This amount is already included in box 14.

Box 33 - Medical travel assistance

Do not report this amount on your tax return.

Box 34 - Personal use of employer's automobile or motor vehicle

Do not report this amount on your tax return. This amount is already included in box 14.

Box 36 - Interest-free and low-interest loans

Do not report this amount on your tax return. This amount is already included in box 14.

Box 38 - Security options benefits

Do not report this amount on your tax return. This amount is already included in box 14.

Box 39 - Security options deduction 110(1)(d)

Enter this amount on line 24900 of your return.

Box 40 - Other taxable allowances and benefits

Do not report this amount on your tax return. This amount is already included in box 14.

Box 41 - Security options deduction 110(1)(d.1)

Enter this amount on line 24900 of your tax return.

Box 42 - Employment commissions

Enter this amount on line 10120 of your tax return.

This amount is already included in box 14.

Box 43 - Canadian Armed Forces personnel and police deduction

Enter this amount on line 24400 of your tax return.

This amount is already included in box 14.

Box 57 – Employment income – March 15 to May 9, 2023

Do not report this amount on your tax return. This amount is already included in box 14.

Box 58 – Employment income – May 10 to July 4, 2023

Do not report this amount on your tax return.  This amount is already included in box 14.

Box 59 – Employment income – July 5 to August 29, 2023

Do not report this amount on your tax return.  This amount is already included in box 14.

Box 60 – Employment income – August 30 to September 26, 2023

Do not report this amount on your tax return.  This amount is already included in box 14.

Box 66 - Eligible retiring allowances

See line 13000.

Box 67 - Non-eligible retiring allowances

See line 13000.

Box 68 - Indian (exempt income) - Eligible retiring allowances

Do not report this amount on your tax return.

Box 69 - Indian (exempt income) - Non-Eligible retiring allowances

Do not report this amount on your tax return. 

Box 71 - Indian (exempt income) - Employment

Do not report this amount on your tax return. See Form T90. Do not enter this amount on line 10100 or lines 13499 to 14300.

Box 74 - Past service contributions for 1989 or earlier years while a contributor.

Box 75 - Past service contributions for 1989 or earlier years while not a contributor

See line 20700.

Box 77 - Workers' compensation benefits repaid to the employer

Enter this amount on line 22900 of your tax return.

Box 78 - Fishers - Gross income

See Form T2121. Do not enter this amount on line 10100 of your tax return.

Box 79 - Fishers - Net partnership amount

See Form T2121. Do not enter this amount on line 10100 of your tax return.

Box 80 - Fishers - Shareperson amount

See Form T2121. Do not enter this amount on line 10100 of your tax return.

Box 81 - Placement or employment agency workers

Gross Income - See Form T2125. Do not enter this amount on line 10100 of your tax return.

Box 82 - Taxi drivers and drivers of other passenger - carrying vehicles

Gross Income - See Form T2125. Do not enter this amount on line 10100 of your tax return.

Box 83 - Barbers or hairdressers

Gross Income - See Form T2125. Do not enter this amount on line 10100 of your tax return.

Box 85 - Employee-paid premiums for private health services plans

See line 33099.

Box 86 - Security options election

Do not report this amount on your tax return. This amount is already included in box 14.

Box 87 - Emergency services volunteer exempt amount

See "Emergency services volunteers" at line 10100, and the information at lines 31220 and 31240.

Box 88 - Indian (exempt income) - Self-employment

Do not report this amount on your tax return. See Form T90. Do not enter this amount on line 10100 or lines 13499 to 14300.

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