The T4, or Statement of Remuneration Paid, is the slip your employer sends for each calendar year you worked for them. It shows:
- How much you earned from employment
- How much income tax was deducted
- Your CPP (or QPP) and EI contributions
- Other deductions and the taxable benefits included in your pay
You need it to file your income tax return. Employers have until the last day of February to issue T4s; the other slips’ deadlines are in the tax slips table on the hub page. This page goes through the boxes and where each one goes on your return. If you also received a T4A or T4E, the comparison of the T4, T4A and T4E explains what each slip covers.
T4 box guide
Income boxes
| Box | Description | What it means |
|---|---|---|
| Box 14 | Employment income | Your total taxable employment income before deductions |
| Box 26 | CPP/QPP pensionable earnings | Income used to calculate CPP contributions |
| Box 24 | EI insurable earnings | Income used to calculate EI premiums; for information only |
Box 14 is the main number you report on your return. It includes your salary, wages, bonuses, vacation pay and taxable benefits.
Contribution and tax boxes
| Box | Description | Where it goes |
|---|---|---|
| Box 16 | CPP contributions | Line 30800 (base part, a credit) and line 22215 (enhanced part, a deduction) |
| Box 16A | Second CPP contributions (CPP2) | Line 22215 |
| Box 17 | QPP contributions (Quebec); QPP2 is in Box 17A | Same split as Box 16 |
| Box 18 | EI premiums | Line 31200 (a credit) |
| Box 22 | Income tax deducted | Line 43700 (tax already paid) |
CPP2 is an additional contribution on earnings above the first earnings ceiling, and most employees pay it through payroll. The rates and yearly maximums behind these boxes are on the CPP contribution rates and EI premium rates pages.
Benefit boxes
| Box | Description |
|---|---|
| Box 30 | Board and lodging |
| Box 32 | Travel in a prescribed zone |
| Box 33 | Medical travel assistance |
| Box 34 | Personal use of employer’s auto |
| Box 36 | Interest-free/low-interest loan benefit |
| Box 38 | Security options benefits |
| Box 40 | Other taxable allowances and benefits |
These amounts are already included in Box 14; the boxes show what made up the total. Which employer perks count as income, and how each is valued, is covered in the guide to taxable benefits.
Other boxes
| Box | Description | Where it goes |
|---|---|---|
| Box 20 | RPP contributions (registered pension plan) | Line 20700 (a deduction) |
| Box 42 | Employment commissions | |
| Box 44 | Union dues | Line 21200 (a deduction) |
| Box 46 | Charitable donations made through payroll | Schedule 9 |
| Box 52 | Pension adjustment (PA) | Not income; reduces next year’s RRSP room |
| Box 55 | Employee’s PPIP premiums (Quebec Parental Insurance Plan) | |
| Box 85 | Employee-paid premiums for a private health services plan | May count as a medical expense on line 33200 |
Box 44 is claimed as a deduction; the union dues deduction page covers what qualifies. Box 52 doesn’t change this year’s tax: the pension adjustment reduces the RRSP room shown on your next notice of assessment. Work expenses your employer required you to pay don’t appear on the T4 at all; they are claimed with a signed Form T2200 from your employer.
Reading a T4: an example
A T4 for an employee in a workplace pension plan might show:
| Box | Amount | Description |
|---|---|---|
| Box 14 | $75,000 | Employment income |
| Box 22 | $12,500 | Income tax deducted |
| Box 44 | $520 | Paid to the union |
| Box 52 | $8,200 | Pension plan member |
This employee reports $75,000 on line 10100, claims the $12,500 already withheld on line 43700, deducts $520 on line 21200, and will see $8,200 less RRSP room next year. Boxes 16 and 18 on the same slip carry the CPP and EI amounts that payroll deducted.
How the main boxes affect your tax
- Box 14: reported on line 10100. It already includes taxable benefits, so those aren’t added again.
- Boxes 16 and 17: the base part of CPP or QPP contributions earns a non-refundable credit, and the enhanced part (plus any CPP2 or QPP2) is deducted from income instead.
- Box 18: EI premiums earn a non-refundable credit.
- Box 20: RPP contributions are deducted, which directly reduces taxable income.
- Box 22: compared with the tax you actually owe. If more was withheld than you owe, the difference is refunded; if less, you pay the balance.
Multiple T4 slips
If you worked more than one job, each employer sends its own T4, and you enter every one:
- Total employment income (all Box 14 amounts)
- Total tax deducted (all Box 22 amounts)
- Total CPP contributions (all Box 16 amounts)
- Total EI premiums (all Box 18 amounts)
If you over-contributed to CPP or EI because you had more than one job, the excess is refunded when you file.
Common T4 questions
What if my T4 hasn’t arrived?
- Contact your employer first.
- Check CRA My Account, where most slips appear by mid-February or soon after.
- If it is still not there by late March, contact the CRA.
- You can file using your final pay stub for the year if necessary.
If you file without a T4, use accurate figures from your pay stubs. The CRA receives its own copy and compares it with your return; if a T4 was left off a return you’ve already filed, see what happens when a T4 is left off your return.
What if my T4 is wrong?
Contact your employer and ask for an amended slip. Common errors include:
- Wrong address (doesn’t affect the tax calculation)
- Missing income
- Incorrect tax deducted
- Wrong SIN (critical to fix)
Related pages
- Canadian tax slips at a glance, with every slip’s deadline and line
- The T4A slip, for pensions, contract fees and scholarships
- The Quebec RL-1 slip, issued alongside the T4 in Quebec
- Salary after tax calculator
- Marginal tax rate calculator
- Tax filing deadlines in Canada