Canadian tax slips can be confusing. Here’s a complete guide to T4, T4A, T4E, and related slips to help you understand what you’re reporting and why.
T4, T4A, T4E: Quick Overview
| Slip | What It Reports | Who Issues It | Common Examples |
|---|---|---|---|
| T4 | Employment income | Employers | Salary, wages, tips |
| T4A | Other income | Various payers | Self-employment, scholarships, pensions |
| T4E | EI benefits | Service Canada | EI, maternity leave, parental benefits |
T4: Statement of Remuneration Paid
| Feature | Details |
|---|---|
| Who receives | Employees |
| Who issues | Employers |
| When issued | By end of February |
| Taxes withheld | Yes |
| CPP/EI deducted | Yes |
What’s Reported on a T4
| Box | Description |
|---|---|
| Box 14 | Employment income (total before deductions) |
| Box 16 | CPP contributions |
| Box 17 | QPP contributions (Quebec only) |
| Box 18 | EI premiums |
| Box 20 | RPP contributions (pension) |
| Box 22 | Income tax deducted |
| Box 24 | EI insurable earnings |
| Box 26 | CPP/QPP pensionable earnings |
| Box 40 | Taxable benefits |
| Box 44 | Union dues |
Example T4 Situation
| If you worked… | You’ll receive… |
|---|---|
| Full-time job | One T4 from that employer |
| Two part-time jobs | Two T4s (one from each) |
| Side gig as employee | Additional T4 |
| Contract work (not employee) | T4A instead |
T4A: Statement of Pension, Retirement, Annuity, and Other Income
| Feature | Details |
|---|---|
| Who receives | Various recipients |
| Who issues | Payers (businesses, institutions, government) |
| When issued | By end of February |
| Taxes withheld | Sometimes (depends on payer) |
| CPP/EI deducted | Usually not |
What’s Reported on a T4A
| Box | Description |
|---|---|
| Box 016 | Pension or superannuation |
| Box 018 | Lump-sum payments |
| Box 020 | Self-employed commissions |
| Box 022 | Income tax deducted |
| Box 024 | Annuities |
| Box 028 | Other income |
| Box 048 | Fees for services |
| Box 105 | Scholarships, bursaries, research grants |
| Box 107 | Interest from Canadian sources |
| Box 130-135 | COVID-19 benefit repayments |
Common T4A Situations
| Situation | T4A Box |
|---|---|
| Freelance/contract work | Box 048 (fees for services) |
| Scholarship or bursary | Box 105 |
| Pension income | Box 016 |
| Retiring allowance | Box 026 |
| RESP educational assistance | Box 042 |
| Research grant | Box 104 |
T4A vs T4: Key Differences
| Factor | T4 | T4A |
|---|---|---|
| Employment relationship | Employee | Usually not employee |
| CPP deducted at source | Yes | No |
| EI deducted at source | Yes | No |
| Tax withheld | Yes (mandatory) | Sometimes |
| Self-employment | No | Often yes |
Important: If you receive T4A for self-employment income, you’re responsible for paying CPP contributions through your tax return.
T4E: Statement of Employment Insurance and Other Benefits
| Feature | Details |
|---|---|
| Who receives | People who received EI benefits |
| Who issues | Service Canada |
| When issued | By end of February |
| Taxes withheld | Yes (usually 10%+) |
What’s Reported on a T4E
| 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 |
EI Benefits Are Taxable
| Type of Benefit | Taxable? |
|---|---|
| Regular EI | Yes |
| Maternity benefits | Yes |
| Parental benefits | Yes |
| Sickness benefits | Yes |
| Compassionate care | Yes |
| Family caregiver | Yes |
Tip: EI usually withholds 10-20% for taxes, but depending on your total income, you may owe more or get a refund.
EI Clawback (Repayment)
| Your Net Income | Clawback |
|---|---|
| Under ~$79,000 | No clawback |
| Over ~$79,000 | May repay up to 30% of EI |
| Repeat EI users | Lower threshold |
Threshold amounts adjust annually.
Other Common Tax Slips
T4RIF and T4RSP
| Slip | What It Reports |
|---|---|
| T4RSP | RRSP withdrawals |
| T4RIF | RRIF withdrawals |
T5: Investment Income
| Box | Description |
|---|---|
| Box 13 | Interest from Canadian sources |
| Box 24 | Eligible dividends |
| Box 25 | Non-eligible dividends |
| Box 18 | Capital gains dividends |
T3: Trust Income
| Use | When You Receive |
|---|---|
| Mutual fund distributions | From fund companies |
| Trust income | From trusts you’re beneficiary of |
| Estate income | From estate distributions |
T2202: Tuition and Education
| Box | Description |
|---|---|
| Box A | Eligible tuition fees |
| Box B | Full-time months |
| Box C | Part-time months |
RL Slips (Quebec)
| Slip | Federal Equivalent |
|---|---|
| RL-1 | T4 |
| RL-2 | T4A |
| RL-3 | T5 |
| RL-8 | T2202 |
If you’re a Quebec resident, you’ll file both federal and Quebec returns using these slips.
Deadlines and Access
When Slips Are Issued
| Slip | Deadline |
|---|---|
| T4 | End of February |
| T4A | End of February |
| T4E | End of February |
| T5 | End of February |
| T3 | Mid-March (90 days from trust year-end) |
How to Access Your Slips
| Method | How |
|---|---|
| CRA My Account | Available mid-February onwards |
| From issuer | Mailed or provided digitally |
| Request from employer | If not received |
What to Do If You’re Missing a Slip
| Step | Action |
|---|---|
| 1 | Wait until mid-March (some slips delayed) |
| 2 | Check CRA My Account |
| 3 | Contact issuer directly |
| 4 | If still missing, file with best estimate and note |
Important: You must report income even without a slip. The CRA receives copies and will compare.
How Each Slip Affects Your Taxes
T4 Impact
| Item | Tax Effect |
|---|---|
| Box 14 (income) | Added to total income |
| Box 22 (tax deducted) | Credit against tax owing |
| Box 16/17 (CPP/QPP) | Credit on return |
| Box 44 (union dues) | Deduction |
T4A Impact
| Item | Tax Effect |
|---|---|
| Income boxes | Added to total income |
| Self-employment income | May owe CPP on tax return |
| Scholarships (Box 105) | Often tax-free for students |
T4E Impact
| Item | Tax Effect |
|---|---|
| Box 14 (benefits) | Added to total income |
| Box 22 (tax deducted) | Credit against tax owing |
| Higher income earners | May face clawback |
Common Questions
I received both T4 and T4A from the same payer
This happens when you had both employment income (T4) and other payments like bonuses or severance (T4A). Report both.
My T4A has no tax withheld
Common for contract/freelance work. You’ll owe taxes when you file. Consider making quarterly instalments.
I was misclassified as contractor (T4A) instead of employee (T4)
If you believe you should be an employee, you can dispute this with the employer or CRA. Misclassification affects your EI and CPP contributions.
Do scholarships count as income?
Scholarships are reported on T4A Box 105. For full-time students, most scholarships are tax-free. Graduate research grants may be partially taxable.
Summary: Which Slip for Which Income?
| Income Type | Slip |
|---|---|
| Salary/wages from employer | T4 |
| Self-employment/contractor | T4A |
| EI benefits | T4E |
| Pension income | T4A or T4A(P) |
| Investment interest | T5 |
| Mutual fund distributions | T3 or T5 |
| RRSP/RRIF withdrawals | T4RSP/T4RIF |
| Scholarship/bursary | T4A |
| RESP withdrawals | T4A |