The T4, T4A and T4E are the three slips most often confused at tax time. The T4 reports pay from a job, the T4A reports almost every other kind of payment (pensions, contract fees, scholarships, RESP withdrawals, government benefits), and the T4E reports Employment Insurance benefits. Which one you get depends on how you were paid, not on how much.
If you were an employee, you get a T4. If you were a contractor or freelancer, a retiree drawing a pension, a student with a scholarship, or someone who received government benefits, you likely get a T4A. If you received EI benefits, including maternity, parental or sickness benefits, you get a T4E.
T4, T4A and T4E side by side
| T4 | T4A | T4E | |
|---|---|---|---|
| Full name | Statement of Remuneration Paid | Statement of Pension, Retirement, Annuity, and Other Income | Statement of Employment Insurance and Other Benefits |
| Issued by | Employers | Pension plans, businesses paying contractors, schools, RESP promoters, government | Service Canada |
| Who receives it | Employees | Contractors, retirees, students and other recipients | People who received EI benefits |
| Common examples | Salary, wages, tips | Self-employment fees, scholarships, pensions | Regular EI, maternity and parental benefits |
| CPP and EI deducted at source | Yes | Usually not | |
| Income tax withheld | Yes (mandatory) | Sometimes, depending on the payer | Yes |
| Main income line | Line 10100 | Depends on the box | Line 11900 |
All three are due by the end of February; the tax slips table lists every slip’s deadline and line, and CRA My Account shows the slips filed for you from mid-February onwards.
The T4: employment income
A T4 comes from every employer that paid you employment income and remitted payroll deductions on your behalf, including full-time, part-time and seasonal work. Two part-time jobs mean two T4s, and a side job as an employee adds another. Box 14 holds your total employment income; Boxes 16 and 18 hold your CPP and EI contributions, which become credits on your return, and Box 22 holds the tax already withheld. The T4 slip guide goes through every box.
The T4A: pension, self-employment and other income
The T4A is a catch-all: each kind of payment has its own box, such as Box 016 for a pension, Box 048 for fees for services, Box 105 for scholarships and Box 042 for RESP education payments. Because the payer usually isn’t your employer, CPP and EI generally aren’t deducted and income tax often isn’t either. The T4A slip guide lists every common box and the line it goes on.
If your T4A shows contract or freelance income
A T4A with amounts in Box 048 (fees for services) or Box 020 (commissions) means the payer treated you as self-employed:
- You file Form T2125. This is the business income schedule where you report gross income and deduct eligible business expenses; the T2125 guide walks through it.
- GST/HST registration: You have to register for the GST/HST once you make taxable sales in Canada and are no longer a small supplier: that happens when your taxable sales go over $30,000 in a single calendar quarter (register from that sale) or over the last 4 consecutive calendar quarters (by the end of the month after that quarter); below that you can register voluntarily.
- CPP: as a self-employed person, you pay both the employee and employer share of CPP on your net self-employment income, calculated on Schedule 8.
- Instalments: if you owe more than $3,000 in tax in the current year and in either of the previous two years, the CRA may ask you to pay tax in quarterly instalments rather than in one amount at filing.
The T4E: Employment Insurance benefits
Service Canada issues a T4E for every year you received EI benefits. EI benefits are taxable, whichever type you received.
| Box | Description |
|---|---|
| Box 14 | Total EI benefits paid |
| Box 15 | Regular benefits |
| Box 16 | Training benefits |
| Box 17 | Fishing benefits |
| Box 18 | Maternity benefits |
| Box 19 | Parental benefits |
| Box 20 | Sickness benefits |
| Box 21 | Compassionate care benefits |
| Box 22 | Income tax deducted |
Box 14 is added to your income on line 11900, and Box 22 is a credit against the tax you owe. Tax is withheld from EI payments (usually 10% or more), but depending on your other income you may owe more or get a refund. If your net income is high enough, part of your benefits is repaid at tax time; how much you can earn before repaying EI explains the threshold and the repayment rate.
Which slip for which income
| Your situation | Slip you receive |
|---|---|
| Regular employee, full or part-time | T4 |
| Two part-time jobs | Two T4s, one from each employer |
| Freelancer or contractor paid by a business | T4A (Box 048) |
| Retired, drawing a company pension | T4A (Box 016) |
| University student on a scholarship | T4A (Box 105, may be exempt) |
| Post-secondary student withdrawing from an RESP | T4A (Box 042) from the RESP promoter |
| Received pandemic benefits | T4A from the CRA |
| Retiring allowance (severance) | Not a T4A; it is reported on your T4 (codes 66 and 67) |
| CPP retirement pension | T4A(P) |
| Old Age Security or GIS | T4A(OAS) |
| Employment Insurance benefits | T4E |
| Investment interest | T5 |
| Withdrew from an RRSP or RRIF | T4RSP or T4RIF |
Quebec residents also receive an RL-1 from their employer for the provincial return. The hub page covers the other slips, including the investment and registered-plan ones.
Income with no slip at all
Some income is taxable even though no T4, T4A or T4E is issued:
- 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 Form T776)
You are responsible for reporting all income whether or not a slip was issued, and the CRA compares the slips it receives with your return.
Common questions
I received both a T4 and a T4A from the same payer
This happens when you had employment income (T4) and also received other payments from the same organization, such as a pension or a death benefit (T4A). Report both.
My T4A has no tax withheld
This is common for contract and freelance work. The tax is paid when you file, and if the balance owing is large enough the CRA may ask for instalments the following year.
I think I was wrongly treated as a contractor
If your work looks like employment but you received a T4A instead of a T4, you can dispute it with the payer or the CRA. Being misclassified affects your EI and CPP contributions; contractor vs employee taxes sets out how the CRA decides.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on October 1, 2026. How we check facts.
- Canada Revenue Agency: When to register for and start charging the GST/HST