Every February, Canadians receive various tax slips in the mail or online. Two of the most commonly confused are the T4 and the T4A. Understanding which is which — and why you got each one — helps ensure you report everything correctly and claim any applicable deductions.
The quick distinction
| Slip | Full name | Covers | Source deductions |
|---|---|---|---|
| T4 | Statement of Remuneration Paid | Employment income | CPP, EI, income tax deducted |
| T4A | Statement of Pension, Retirement, Annuity, and Other Income | Everything else (pensions, contracts, RESP, benefits, etc.) | Varies — often partial or none |
If you were an employee, you get a T4.
If you were a contractor, freelancer, retiree drawing pension, or received government benefits, you likely get a T4A.
T4 slip: the employment income slip
A T4 is issued by every employer who paid you employment income and remitted payroll deductions to CRA on your behalf.
Key T4 boxes
| Box | What it reports | Tax return line |
|---|---|---|
| Box 14 | Employment income (gross, before deductions) | Line 10100 |
| Box 16 | Employee’s CPP contributions | Line 30800 (credit) |
| Box 18 | Employee’s EI premiums | Line 31200 (credit) |
| Box 22 | Income tax deducted | Line 43700 (reduces tax owing) |
| Box 40 | Taxable benefits (e.g., employer-paid life insurance, parking) | Included in Box 14 |
| Box 44 | Union dues paid | Line 21200 (deduction) |
| Box 46 | Charitable donations withheld via payroll | Line 34900 |
| Box 52 | Pension adjustment (for DB/DC plan members) | Reduces RRSP room |
| Box 57–60 | COVID-period employment income breakdowns | Historical |
Who issues a T4: Any employer that paid you employment income during the calendar year, including full-time, part-time, and seasonal work. Multiple jobs = multiple T4s.
T4A slip: the “other income” slip
The T4A captures income that falls outside the standard employment relationship. It is a catchall for many different payment types, each reported in a different box.
Key T4A boxes
| Box | What it reports | Notes |
|---|---|---|
| Box 016 | Pension or superannuation | Line 11500; pension income credit may apply |
| Box 020 | Self-employment commissions | Schedule T2042/T2125 |
| Box 022 | RESP educational assistance payments (EAP) | Taxable to student; first $8,000 exempt (2023 rules) |
| Box 024 | Annuities | Line 11500 or 13000 depending on type |
| Box 028 | Other income | Miscellaneous; verify with CRA guide |
| Box 048 | Fees for services (freelance/contractor) | Schedule T2125; GST/HST implications |
| Box 105 | Scholarships, fellowships, bursaries | Often exempt if full-time student |
| Box 107 | Wage loss replacement plan benefits | Taxable employment income |
| Box 119 | Labour Adjustment Benefits | Line 13000 |
| Box 197–204 | COVID-19 emergency/recovery benefits (CERB, CRSB, etc.) | Fully taxable income |
Who issues a T4A
| Payer | What they report |
|---|---|
| Pension plan administrators | Pension payments (Box 016) |
| Businesses paying contractors | Fees for services (Box 048) |
| Universities and colleges | Scholarships, RESP EAP payments |
| CRA (government) | CERB, CRSB, CRCB, Pandemic benefits |
| Insurance companies | Wage loss or disability benefits |
| RRSP withdrawals | T4RSP (related form, not T4A proper) |
| Corporations paying directors | Director fees (Box 028 or Box 048) |
Common situations and which slip you get
| Your situation | Slip received |
|---|---|
| Regular employee, full or part-time | T4 |
| Freelancer / contractor paid by a business | T4A (Box 048) |
| Retired, drawing company pension | T4A (Box 016) |
| University student on scholarship | T4A (Box 105 — may be exempt) |
| Post-secondary student withdrawing RESP | T4A (Box 022) from RESP promoter |
| Received CERB in 2020 | T4A (Box 197) |
| Withdrew from RRSP | T4RSP (separate slip from financial institution) |
| Withdrew from RRIF | T4RIF (separate slip) |
| CPP retirement pension | T4A(P) — CPP specific slip |
| OAS or GIS | T4A(OAS) — OAS specific slip |
| Employment insurance (EI) | T4E — EI specific slip |
What to do with each slip on your tax return
T4
- Enter Box 14 on Line 10100
- Tax software imports this automatically if using Auto-fill My Return from CRA
- CPP (Box 16) and EI (Box 18) flow to your credits automatically in most software
- Tax withheld (Box 22) reduces your balance owing
T4A — it depends on the box
- Box 016 (pension): Line 11500; you may qualify for the Pension Income Credit on up to $2,000
- Box 022 (RESP EAP): Taxable to the student (not the subscriber); reported on Line 13010
- Box 048 (fees for services/freelance): Complete T2125 (Statement of Business Activities), report gross revenue, claim eligible business expenses, net self-employment income goes to Line 13500+
- Box 105 (scholarship): Exempt from tax if enrolled full-time; partial exemption for part-time; enter on Line 13010
- Box 197–204 (COVID benefits): Line 13000 (other income); fully taxable
The contractor / freelance T4A: special considerations
If you received a T4A with amounts in Box 048 (fees for services):
- You must file a T2125 — this is the business income schedule where you report gross income and deduct eligible business expenses (home office, equipment, software, travel, etc.)
- GST/HST registration: If your revenue from self-employment exceeds $30,000 over four consecutive calendar quarters, you must register for and collect GST/HST. Many freelancers hit this threshold without realizing it.
- CPP obligations: As a self-employed person, you pay both the employee and employer share of CPP (approx. 11.9% of net self-employment income up to the maximum). This is calculated on Schedule 8.
- Quarterly instalments: If you owe more than $3,000 in tax in the current year AND either of the previous two years, CRA may require you to pay tax in quarterly instalments rather than a lump sum at filing.
When T4A slips are not issued — but income is still taxable
Some income is taxable but has no T4A slip:
- Cash payments from private clients for services (still taxable self-employment income)
- Income earned through barter arrangements
- Tips received directly from customers (beyond what’s already on your T4)
- Rental income (reported on T776, no slip)
- Investment income from non-registered accounts (reported on T3/T5 slips)
You are responsible for reporting all income regardless of whether a slip was issued.
Key deadlines
| Event | Deadline |
|---|---|
| Employers must issue T4s | Last day of February |
| Payers must issue T4As | Last day of February |
| Your tax return filing deadline | April 30 (June 15 if self-employed, but balance due April 30) |
| CRA can auto-fill slips after | Generally available from early March |