RC4120(E) Rev. 24

Available electronically only

The CRA’s publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order alternate formats or call 1-800-959-5525.

La version française de ce guide est intitulée Guide de l'employeur – Comment produire le feuillet T4 et le Sommaire.

The Canada Revenue Agency uses the term “Indian” because it has legal meaning under the Indian Act.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

Table of contents

• Step 1 – Determine if you have to file a T4 slip
  • If your business amalgamates
    • If you have branch offices
    • Retiring allowances
  • Deceased persons
  • Certified non-resident employee
  • Employees outside Canada
• Step 2 – Determine the due date
  • Due date
    • T4 returns filed by a service bureau
    • If your business stops operating, or a partner, or the sole proprietor dies
    • When an employee leaves
    • Exception
  • Late filing penalty
    • Third-party civil penalties
  • Interest
  • Cancel or waive penalties and interest
• Step 3 – Consider your T4 return filing method
  • Online
  • Web Forms
  • Internet file transfer (XML)
  • On paper – 1 to 5 T4 slips
    • T4 Summary sent without T4 slips
  • Failure to file electronically
• Step 4 – General guidelines for T4 slips and T4 summaries
  • How to report foreign income in Canadian dollars
    • Bank of Canada
    • Other acceptable sources
  • Filling out T4 slips based on the employment situation
    • Other information
  • Salary overpayments
    • Employee did not perform their duties
    • Clerical, administrative, or system error
  • Giving your employees their T4 slips
    • Methods of giving T4 slips
    • When an employee leaves
  • Get help in understanding your tax obligations
• Step 5 – Fill out the identification area of the T4 slips
  • Changes to your business entity
  • Box 10 – Province of employment
    • Employee working in more than one province or territory
  • Box 12 – Social insurance number
• Step 6a – Fill out the remaining information on T4 slips for employees in most situations
  • Box 14 – Employment income
    • Other amounts to report in box 14
    • Employment codes
    • How to report retiring allowances
    • Canadian Forces personnel and police officers
    • Emergency volunteers
    • Employees with power saws or tree trimmers
    • Employee salary overpayments if your employee does not repay you
    • Employee salary overpayments if your employee repays you
  • Boxes 16 and 17 – Employee’s CPP/QPP contributions
    • Box 16 – Province of employment other than Quebec
    • Box 17 – If their province of employment is Quebec
  • Boxes 16A and 17A – Employees' second CPP/QPP contributions
    • Box 16A – Province of employment other than Quebec
    • Box 17A – If their province of employment is Quebec
  • Box 18 – Employee’s EI premiums
  • Box 20 – RPP contributions
    • RRSP contributions
    • Retirement compensation arrangement contributions
    • Past-service contributions
  • Box 22 – Income tax deducted
  • Boxes 24 and 26 – EI insurable earnings and CPP/QPP pensionable earnings
    • Pensionable and insurable earnings review
    • Box 24 – EI insurable earnings
    • Box 26 – CPP/QPP pensionable earnings
  • Box 28 – Exempt (CPP/QPP, EI, and PPIP)
    • CPP/QPP
    • EI (employment insurance)
    • PPIP (provincial parental insurance plan)
  • Box 29 – Employment code
  • Box 44 – Union dues
  • Box 45 – Employer-Offered Dental Benefits
  • Box 46 – Charitable donations
  • Box 50 – RPP or DPSP registration number
  • Box 52 – Pension adjustment
    • Special rules concerning the PA
    • Unregistered retirement plans or arrangements
  • Box 54 – Employer’s account number
  • Box 55 – Employee’s PPIP premiums
  • Box 56 – PPIP insurable earnings
  • Other information – Codes 30 to 95
    • Codes 30 to 95 – Taxable allowances and benefits, deductible amounts, employment commissions, and other entries
    • Code 30 – Board and lodging
    • Code 31 – Special work site
    • Code 32 – Travel in a prescribed zone
    • Code 33 – Medical travel assistance
    • Code 34 – Personal use of employer’s automobile or motor vehicle
    • Code 36 – Interest‑free and low‑interest loans
    • Code 38 – Security options benefits – Before June 25, 2024
    • Code 39 – Security options deduction – 110(1)(d) – Before June 25, 2024
    • Code 40 – Other taxable allowances and benefits
    • Code 41 – Security options deduction – 110(1)(d.1) – Before June 25, 2024
    • Code 42 – Employment commissions
    • Code 43 – Canadian Armed Forces personnel and police deduction
    • Codes 66 and 67 – Retiring allowance transfers
      • Code 66 – Eligible retiring allowances
      • Code 67 – Non‑eligible retiring allowances
    • Code 74 – Past service contributions for 1989 or earlier years while a contributor
    • Code 75 – Past service contributions for 1989 or earlier years while not a contributor
    • Code 77 – Workers’ compensation benefits repaid to the employer
    • Code 85 – Employee‑paid premiums for private health services plans
    • Code 86 – Security options election
    • Code 87 – Emergency services volunteer exempt amount
    • Code 90 – Security options benefits - On or after June 25, 2024
    • Code 91 – Security options deduction – 110(1)(d) - On or after June 25, 2024
    • Code 92 – Security options deduction – 110(1)(d.1) - On or after June 25, 2024
    • Code 94 – Indian Act (exempt income) - RPP contributions
    • Code 95 – Indian Act (exempt income) - Union dues
• Step 6b – Fill out the remaining information on T4 slips for workers in special situations
  • Self-employed barbers and hairdressers, taxi drivers and drivers of other passenger‑carrying vehicles
  • Other information
  • Fishing income
    • Self-employed fishing income
  • Indians – Employment
    • Tax-exempt and partly tax-exempt employment income
  • Indians – Self employment
    • Taxable or partly tax-exempt self-employment income
    • Tax‑exempt self‑employment income
  • Placement or employment agency workers
    • Box 14 – Employment income
    • Boxes 16 and 17 – Employee’s CPP/QPP contributions
    • Box 18 – Employee’s EI premiums
    • Box 22 – Income tax deducted
    • Box 24 – EI insurable earnings
    • Box 26 – CPP/QPP pensionable earnings
    • Box 28 – Exempt (CPP/QPP, EI, and PPIP)
    • Box 29 – Employment code
    • Box 55 – Employee’s PPIP premiums
    • Box 56 – PPIP insurable earnings
    • Code 81
  • Salary deferral arrangements
    • Prescribed plans or arrangements
    • Salary paid while the participant is working
    • Deferred amounts paid to the participant during the leave period
• Step 7 – Fill out the T4 Summary
  • Identification
    • Year
    • Employer account number
    • Name and address of employer
  • Fill out the amounts in boxes
    • Line 14 – Employment income
    • Line 16 – Employees’ CPP contributions
    • Line 16A – Employees' second CPP contribution
    • Line 18 – Employees’ EI premiums
    • Line 19 – Employer’s EI premiums
    • Line 20 – Registered pension plan (RPP) contributions
    • Line 22 – Income tax deducted
    • Line 27 – Employer’s CPP contributions
    • Line 27A – Employer's second CPP contributions
    • Line 52 – Pension adjustment
    • Lines 74 and 75 – Canadian‑controlled private corporations or unincorporated employers
    • Lines 76 and 78 – Person to contact about this return
    • Line 80 – Total deductions reported
    • Line 82 – Minus: remittances
    • Difference
    • Line 84 – Overpayment
    • Line 86 – Balance due
    • Line 88 – Total number of T4 slips filed
• Step 8– After you file your T4 return
  • How to view your T4 return online
  • T4 slips filed in error
  • CPP and EI overdeductions
  • CPP and EI underdeductions
  • Employee salary overpayments
    • Employee repaying the net amount
    • Employee repaying the gross amount
  • Changes to the pension adjustment
  • Choose the filing method to amend, add, replace or cancel T4 slips
    • Amend T4 slips
    • Add T4 slips
    • Replace T4 slips
    • Cancel T4 slips
    • Cancel a T4 return
• Digital services
  • Handle your business taxes online
  • Receive your CRA mail online
  • Create a pre-authorized debit agreement from your Canadian chequing account
  • Electronic payments
• For more information
  • If you need help
  • Direct deposit
  • Forms and publications
  • Addresses
    • Tax Centres (TC)
    • National Verification and Collection Centres (NVCC)
  • Electronic mailing lists
  • Teletypewriter (TTY) and Video Relay Service (Canada VRS) users
  • Publications for employers
  • Formal disputes (objections and appeals)
  • CRA Service Feedback Program
    • Service complaints
    • Reprisal complaints

Find out if this guide is for you

This guide gives you basic information to fill out T4 slips for your employees. T4 slips are used to report an employee’s income, deductions and other information required by law.

What’s new

Calculate second additional CPP contributions (CPP2) deductions

Beginning January 1, 2024, you must begin to calculate the second additional CPP contribution (CPP2) on earnings above the annual maximum pensionable earnings. For more information, go to T4 slip – Information for employers.

Codes added to the T4 slip – Indian Act (exempt employment income) - RPP contributions and union dues

The following new codes “Code 94 – Indian Act (exempt employment income) - RPP contributions“ and “Code 95 – Indian Act (exempt employment income) - Union dues“ were added and must be used for T4 slips filed for calendar year 2024 and after to report RPP contributions or union dues relating to tax-exempt employment income you paid to your employee who is registered, or entitled to be registered under the Indian Act. For more information, go to Code 94 – Indian Act (exempt employment income) - RPP contributions and Code 95 – Indian Act (exempt employment income) - Union dues.

Code 90 – Security option benefits - On or after June 25, 2024

For T4 slips filed for calendar year 2024. See Code 90 – Security option benefits - On or after June 25, 2024.

Code 91 – Security option deduction – 110(1)(d) - On or after June 25, 2024

For T4 slips filed for calendar year 2024. See Code 91 – Security option deduction – 110(1)(d) - On or after June 25, 2024.

Code 92 – Security option deduction – 110(1)(d.1) - On or after June 25, 2024

For T4 slips filed for calendar year 2024. See Code 92 – Security option deduction – 110(1)(d.1) - On or after June 25, 2024.

Security options

For security options exercised of a non-CCPC or securities of a CCPC disposed of on or after June 25 ,2024, the security options deduction the employee can claim has been reduced from one-half to one-third. Under proposed legislation which had not received Royal Assent before publication, the security options deductions under paragraphs 110(1)(d) and 110(1)(d.1) are being reduced for security options taxable benefits received on or after June 25, 2024. This will lead to reporting changes detailed in this guide both for security options taxable benefits and for the deductions under 110(1)(d) and 110(1)(d.1).

Step 1 – Determine if you have to file a T4 slip

Most amounts paid to an individual by an employer are referred to as remuneration. You have to fill out a T4 slips to report the following:

• salary or wages (including pay in lieu of termination notice)
• tips or gratuities
• bonuses
• vacation pay
• income in certain situations, such as barbers and hairdressers, taxi drivers and drivers of other passenger-carrying vehicles, fishing income, Indians, and placement, or employment agency workers
• gross and insurable earnings of self-employed fishers
• employment commissions
• taxable benefits or allowances
• retiring allowances
• payments from a wage loss replacement plan either paid directly by you or paid by a third party on your behalf included in box 14 – Employment income (go to Step 6a for more information)
• any other remuneration included in box 14 – Employment income (go to Step 6a for more information)

You must also file a T4 slip if any of the following apply:

• pension adjustment (PA) amounts for employees who accrued a benefit for the year under your registered pension plan (RPP) or deferred profit sharing plan (DPSP)
• you were required to deduct Canada pension plan (CPP), Quebec pension plan (QPP) contributions, Employment insurance (EI) premiums, Provincial parental insurance plan (PPIP) premiums, or income tax from the remuneration
• the remuneration is more than $500
• if you provide current employees with taxable group term life insurance benefits, you must report the amounts on a T4 slip, even if the total of all remuneration paid in the calendar year is less than $500

You have to report income on a T4 slip for the year during which it was paid, regardless of when the services are performed, or if the employee is deceased. For example, you pay your employee in January 2024 for income they earned in December 2023. You will have to report that income on their T4 slip for 2024 since that is the year it was paid.

Do not file a T4 slip if:

• construction is your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities (file a T5018 return)
• you paid pensions, lump-sum payments, annuities, or other income, including amounts paid to a proprietor, or partner of an unincorporated business (file a T4A return)
• you paid fees (except for director fees), commissions, or other amounts to a non-resident for services rendered in Canada, other than employment situations (file a T4A‑NR return)
• you provide former employees or retirees with taxable group term life insurance benefits, you must report the benefit on a T4A slip so long as the amount reported is greater than $50
• you paid a retiring allowance to a non-resident of Canada (file an NR4 return)
• you paid amounts from a retirement compensation arrangement (file a T4A‑RCA, Statement of Distributions from a Retirement Compensation Arrangement return)

For more information on the T4A‑RCA return, go to T4A-RCA.

To see guides, forms, interpretation bulletins, and information circulars the CRA refers to throughout this guide, go to Forms and publications - CRA.

If your business amalgamates

The requirement to file a T4 slip will depend on whether or not the predecessor’s company(ies) remittance balance is transferred to the payroll deduction account of the successor company(ies).

Balance is moved to the successor’s Business number (BN)

If the remittance balance is moved to the successor’s payroll deduction account:

• the predecessor does not file T4 slips for the period leading up to the amalgamation
• the successor files the T4 slips for the entire year by the regular due dates

Balance is not moved to the successor’s Business number (BN)

If the remittance balance is not moved to the successor’s payroll deduction account:

• the predecessor has to file T4 slips for the period up to the day before the amalgamation (within 30 days of the account closure)
• the successor files the T4 slips from the amalgamation date until the end of the year by the regular due dates

If you have branch offices

If one of your branch offices has sent in CPP contributions, EI premiums, and income tax deductions under a separate account that only that branch uses, file the T4 information return of that branch as a separate return.

Retiring allowances

A retiring allowance (also called severance pay) is an amount paid to officers or employees when or after they retire from an office or employment, in recognition of long service, or for the loss of office or employment.

For information about what is and is not a retiring allowance, how to calculate deductions for retiring allowances, and how to determine the amount of retiring allowance that is eligible for transfer, go to Retiring allowances, and Income Tax Folio S2‑F1‑C2, Retiring Allowances.

If you paid a retiring allowance to a non‑resident of Canada, do not report it on a T4 slip. Instead, fill out an NR4 slip, Statement of Amounts Paid or Credited to Non‑Residents of Canada. For more information, go to Rendering services in Canada.

For more information, go to:

• Codes 66 and 67 – Retiring allowance transfers
• Code 69 – Indian Act (tax-exempt income) – Non-eligible retiring allowances

Deceased persons

If an employee died during the year, you have to file a T4 slip for any income you paid to the employee during the year.

Do not report any amounts you paid as a death benefit to a surviving spouse or common-law partner, or an heir on a T4 slip. Death benefits are reported on a T4A slip. For more information about reporting a death benefit, go to Distribute the slips.

Certified non‑resident employers

Certain certified non‑resident employers are not required to file a T4 slip to qualified non-resident employees. For more information, go to Non-resident employer certification.

Employees outside Canada

If you pay CPP on behalf of your employee who is working outside Canada, for all or part of the year, you have to prepare a T4 slip. For more information, go to Box 29 – Employment code and Box 10 – Province of employment.

Step 2 – Determine the due date

Due date

For most people, the 2024 T4 filing due date is February 28, 2025.

You have to give your employee their T4 slip and file your T4 return with the CRA on or before the T4 filing due date. The CRA considers your T4 return to be filed on time if it is received or if it is postmarked by the due date.

T4 returns filed by a service bureau

If a service bureau files a T4 return for you, you are still responsible for the accuracy of the information, for any balance owing, and for filing on time.

If your business stops operating, or a partner, or the sole proprietor dies

Fill out and file all T4 slips and the T4 Summary using electronic filing methods, or on paper, within:

• 30 days from the date your business stops
• 90 days from the date a partner or the sole proprietor dies

If you are filling the T4 return by paper, mail the return to the address provided on the T4 Summary.

When an employee leaves

When an employee stops working for you, the filing due date does not change. For more information, go to When an employee leaves.

Exception

If the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your T4 return is due the next business day. For more information, go to Payroll.

Late filing penalty

The CRA may charge you a penalty if you file your T4 information return late. The penalty is based on the number of T4 information returns you filed late. The amount of the penalty is calculated based on the below chart. The minimum penalty is $100.

For example, if you file 100 T4 returns and 100 T4A returns late, the CRA would assess two late filing penalties: one for the T4 returns and another for the T4A returns.

The late filing penalty is recalculated if T4 information returns are added or cancelled. The recalculation is based on the updated count of late T4 information returns and the number of days they are late. A new notice of assessment will be sent to you. For T4 information returns, the CRA has an administrative policy that reduces the penalty that it assesses so it is fair and reasonable for small businesses.

Third-party civil penalties

Tax legislation contains various measures to encourage compliance, including penalties for a third-party who counsels others to file their returns based on false or misleading information, or who knowingly accepts false information provided by their clients for tax purposes.

Interest

If you do not pay an amount owing, the CRA may apply interest from the day your payment was due. The interest rate the CRA uses is updated every three months, based on prescribed interest rates. Interest is compounded daily. The CRA also applies interest to unpaid penalties. For the prescribed interest rates, go to Prescribed interest rates.

Cancel or waive penalties and interest

The Canada Revenue Agency (CRA) administers legislation, commonly called taxpayer relief provisions, that gives the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA) or Represent a Client digital services:

• My Account: After signing in, select “Accounts and payments,” then “Request relief of penalties and interest.”
• MyBA or Represent a Client: After signing in, on the overview page, select the appropriate program from the left menu and then select the account. Finally, select “Request relief of penalties and interest” from the right menu.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it in one of the following ways:

• online using My Account: select “Submit documents” from the left menu; then select “Submit documents ” again at the bottom of the next page; and then follow the instructions
• online using MyBA or Represent a Client: for a new case select “Submit documents” from the left menu; then select “No case or reference number?”; and finally, select “Request taxpayer relief - cancel or waive penalties and interest (Form RC4288)”
• by mail to the designated office, as shown on the last page of the form, based on your place of residence

For information on the “Submit documents online” service, go to Submit documents online.

For more details on the required supporting documents, relief from penalties and interest and other related forms and publications, go to Cancel or waive penalties and interest at the CRA.

Step 3 – Consider your T4 return filing method

All T4 returns should be filed electronically to avoid the delays that may occur in processing paper returns.

If you file more than 5 information returns for a calendar year, you must file the returns electronically to avoid penalty. For more information on the penalty, see section Failure to file electronically. After filing the original return, slips can be amended, added, or deleted in paper, or electronic format. For more information, see section Choose the filing method to amend, add, replace, or cancel T4 slips.

If you have more than one payroll deduction account, you have to file a separate T4 return for each account.

Online

You can file T4 returns online using Web Forms or Internet File Transfer if you have a web access code.

You can file your T4 returns without a web access code using our online services at:

• My Business Account, if you are the business owner
• Represent a Client, if you are an authorized representative or employee

If you are already registered for the CRA’s online services, you can log in using your CRA user ID and password or the Sign‑In Partner option.

If you are not registered, you can register by selecting CRA register.

If you file T4 returns electronically, you must not send a paper copy of the T4 slips or T4 Summary to the CRA.

Web Forms

You can file up to 100 slips using Web Forms.

Web Forms lets you do all of the following:

• file original, additional, amended, and cancelled slips directly from the CRA website
• create an electronic information return
• validate data in real time, with prompts to correct errors before filing your slips
• calculate the totals for the summary
• save and import information
• print slips and summary
• send encrypted returns over the Internet

If you are not using My Business Account (MyBA) or Represent a Client (RAC), you must log into Web Forms using both of the following:

• your payroll account number
• the web access code associated to the payroll account

Internet file transfer (XML)

You can use third-party software to submit an XML file of up to 150 MB online (third-party software will automatically create the XML file). If you are not using commercial software you must create your own XML file.

For help with filing or amending a T4 return using Internet File Transfer, contact one of the following:

• the software developer when using third-party software
• the Electronic Media Processing Unit when creating your own XML file, (go to File information returns electronically (tax slips and summaries) or call Electronic Media Processing Unit (EMPU) at 1‑800‑665‑5164)

If you are not using MyBA or RAC, you must sign in the Internet file transfer application using both of the following:

• your payroll account number
• the web access code associated to the payroll account

For more information about filing T4 returns using Web forms or Internet file transfer, as well as, getting your web access code, go to File information returns electronically (tax slips and summaries).

On paper – 1 to 5 T4 slips

The CRA encourages you to file your T4 return electronically. However, if you have 5 slips or less, you can file on paper.

For a paper version of our forms and publications, go to Forms and publications - CRA or call 1-800-959-5525.

Fill out one copy of each T4 slip you need to fill out for each employee and include it with your T4 Summary when you file. Enter the information for two different employees on one sheet.

The T4 return is mailed to the address provided on the T4 Summary.

You must keep a copy of the T4 slips and summary for your records. For more information about how to keep adequate books and records, go to Keeping records.

The CRA accepts customized versions of the T4 slip. For information, go to Customized forms.

T4 Summary sent without T4 slips

A complete return must be filed including the slips. If a T4 Summary is sent without the T4 slips, the following apply:

• the CRA will consider the return as not received
• the Summary will not be processed

Failure to file electronically

If you file more than 5 information returns for a calendar year, you must file the returns electronically. After filing the original return, slips can be amended, added, or deleted in paper, or electronic format. For more information, go to Choose the filing method to amend, add, replace, or cancel T4 slips.

If you do not file electronically when you are required to do so, the penalty the CRA assesses is based on the number of information returns filed in an incorrect format. Each slip is an information return.

The penalty is calculated per type of information return. For example, if you file 6 NR4 slips and 6 T4 slips on paper, the CRA would assess two penalties of $125, one per type of information return.

Step 4 – General guidelines for T4 slips and T4 summaries

When filling out T4 slips:

• If you have multiple payroll accounts, file a T4 return for each payroll account
• Income is reported on a T4 slip for the year in which it is paid, regardless of when it was earned
• If your employee worked in more than one province or territory during the year, fill out a T4 slip for each province or territory
• Do not show negative dollar amounts on slips. To make changes to previous years, go to Step 8– After you file your T4 return
• If a box does not have a value, do not enter “nil” or “N/A”. Leave the box blank
• Do not change the headings of any of the boxes
• Report, in dollars and cents, all amounts you paid during the year, except pension adjustment amounts, which are reported in dollars only
• Do not enter hyphens or dashes between numbers
• Do not enter the dollar sign ($)

How to report foreign income in Canadian dollars

Report all T4 amounts in Canadian dollars as per the Income Tax Act (ITA) requirements.

Bank of Canada

In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day that the amount arises. For more information, go to Exchange rates.

Other acceptable sources

In certain situations, the CRA will accept an exchange rate quoted by another source other than the Bank of Canada if the rate is:

• widely available
• verifiable
• published by an independent provider on an ongoing basis
• recognized by the market
• used in accordance with well-accepted business principles
• used to prepare financial statements (if any)
• used consistently from year to year

Each of the conditions above must be met for the rate to be accepted. Other sources of foreign exchange rates that the CRA generally accepts include Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation.

For more information, including circumstances where an average of exchange rates over a period of time may be used to convert foreign currency amounts, see Income Tax Folio S5-F4-C1, Income Tax Reporting Currency. Also, refer to this folio for information about converting foreign amounts generally.

Filling out T4 slips based on the employment situation

Step 5 gives you instructions for how to fill out the identification area for all situations.

Step 6a gives you instructions for how to fill out the boxes and other information on T4 slips in most situations.

Step 6b gives you instructions for how to fill out the boxes and other information on T4 slips in the following special situations:

• amounts paid to barbers and hairdressers
• amounts paid to taxi drivers and drivers of other passenger‑carrying vehicles
• amounts paid to fishers
• amounts paid to Indians
• amounts paid to placement or employment agency workers
• salary overpayments

Other information

The “Other information” area at the bottom of the T4 slip has boxes for you to enter codes and amounts that relate to:

• employment commissions
• taxable allowances and benefits
• deductible amounts
• fishers’ income
• tax-exempt income
• retiring allowances
• other entries

The boxes are not pre‑numbered. Enter the codes and amounts that apply to the employee. For more information, go to Other information – Codes 30 to 95.

If more than six codes apply to the same employee (overflow T4 slips)

If you have more than six “Other information” codes to enter, use an additional T4 slip, but do not repeat the amount already included in box 14. Do not repeat all the data on the additional slip. Enter only:

• employer name and address
• employee social insurance number and name
• province code
• applicable CPP/QPP and/or EI exempt status
• pensionable and insurable earnings of zero
• box 45
• the required boxes in the “Other information” area (report each code and amount only once)

Salary overpayments

If you make an overpayment of salary, wages, or other remuneration to an employee, how you correct this will often depend on the reason the employee was overpaid and the year in which the employee repaid the amount.

You may need to correct overpayments in the following situations:

• an employee who did not perform their duties
• a clerical, administrative, or system error

Employee did not perform their duties

Report the overpayment on the employee’s T4 slip. For more information, go to When the employee did not perform their duties.

Clerical, administrative, or system error

Election for repayment of net salary

If your business is actively operating and you did not issue a T4 slip with the salary overpayment amount removed, you may elect to have your employee repay the net amount of the salary overpayment.

You must make the election in prescribed manner within three years of the year the salary was overpaid. At the time of the election, the employee must have repaid, or arranged to repay, the net amount. Your employer’s share of Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums is not refundable. For more information, go to Correct deduction errors.

To make the election, choose any following action:

• do not include the salary overpayment on their original T4 slip
• amend their T4 slip to remove the overpayment and corresponding deductions (income tax, CPP, and EI)

Repayment of gross salary

If you do not elect to have your employee repay the net amount of the salary overpayment or do not meet the conditions noted above, the employee must repay you the gross amount of the salary overpayment.

Reporting salary overpayment

For more information about an employee who repays you:

• before the original T4 slip is filed, go to Employee salary overpayments if your employee repays you
• after the original T4 slip is filed, go to Employee salary overpayments

Giving your employees their T4 slips

You must give employees their T4 slips by the last day of February following the calendar year to which the slips apply. If you do not, the CRA may charge you a penalty of $25 per day for each T4 slip that is not given to an employee. The minimum penalty is $100. The maximum penalty is $2,500.

Methods of giving T4 slips

You may give T4 slips using any of the following methods:

Email

You must receive written consent from employees before sending T4 slips by email.

Employer’s electronic portal

You have to make the T4 slips accessible to your employees on a secure portal and with a secure printer. If your employees requests the T4 slips on paper, you must give them paper T4 slips.

Paper

If you choose paper, you must provide your employees with two copies of the T4 slip in person or by mail.

For security purposes, the employer’s payroll account number in box 54 should not be printed on these copies.

Unable to give T4 slips

If T4 slips are returned as undeliverable, you should keep the copies with the employee’s file.

If an employee’s address is known to be incorrect, T4 slips must not be sent to that address. You should do the following:

• document why the copies were not sent and the actions taken to obtain the correct address
• keep this information with the T4 slip copies in the employee’s file
• include the T4 slip in the T4 Summary when filing

For more information, go to Distribute the slips.

When an employee leaves

When an employee stops working for you, the CRA suggests you calculate the employee’s earnings for the year to date and give the employee a T4 slip. Include the information from that T4 slip in your T4 return when you file it (usually on or before the last day of February of the following year). You must also issue a Record of Employment (ROE). For more information on the methods of use and when to issue the ROE, go to Record of Employment (ROE).

Get help in understanding your tax obligations

If you are a small business and would like help in understanding your tax obligations, you can ask for a visit from a CRA Liaison Officer. For more information, go to Liaison Officer service – free tax help for small business owners and self-employed individuals.

By phone (businesses) – Call 1-800-959-5525. The CRA’s automated service is available 24 hours a day, 7 days a week. The CRA’s agents are available Monday to Friday (except holidays) from 9 a.m. to 6 p.m. (local time).

By phone (businesses operating in the territories) – Call 1-866-841-1876 for tax information for businesses operating in the territories. This is a dedicated phone line available only to residents of Yukon, Northwest Territories, and Nunavut (with the 867 area code).

To find a CRA phone number, including the hours of service, go to Contact the Canada Revenue Agency - CRA.

Step 5 – Fill out the identification area of the T4 slips

Changes to your business entity

If you change your legal status, restructure, or reorganize, the CRA considers you to be a new employer. You may need a new business number and a new payroll account. Let the CRA know if your business status has changed or if it will change in the near future.

• The following are examples of changes to a business status:
• the sole proprietor of a business incorporates
• your partner leaves the business and you continue to operate as a sole proprietor
• a corporation sells its property division to another corporation
• one corporation transfers all of its employees to another corporation

For more information about employer restructuring and changes to your business status, go to:

• CPP/EI Explained
• Changes to your business entity

Employer’s name

Enter your legal name, your operating or trading name (if it differs from your legal name), and address.

Employee’s name and address

Enter all in capital letters the employee’s last name followed by the employee’s first name and initials. If the employee has more than one initial, enter the employee’s first name followed by the initials in the ‘First name’ space. Do not enter title, such as Director, Mr., or Mrs.

Enter the employee’s home address, including the province or territory, the postal code and the country.

Year

Enter the four digits of the calendar year in which you paid the remuneration to the employee.

Box 10 – Province of employment

Enter the provincial or territorial abbreviation for the province or territory of employment. This is not always the province or territory where the employer is located.

Employee working in more than one province or territory

If your employee worked in more than one province or territory in the year, fill out separate T4 slips for each province or territory. For each location, indicate the total remuneration paid to the employee and the related deductions, such as CPP/QPP contributions, EI premiums, PPIP premiums, and income tax.

Employee reporting to your establishment

If your employee reports to your business establishment in person, the province or territory to enter in box 10 is the one where that establishment is located. There is no minimum amount of time the employee has to report to that place.

Employee not reporting to your establishment

Under our administrative policy, where your employee has a full-time remote work agreement and can be reasonably be considered ‘attached to an establishment of the employer, they are considered to be reporting to that establishment and the province it is in will be their province of employment. Learn more on how to determine if the administrative policy applies at Determine the province of employment (POE).

Otherwise, if your employee does not have to report to your business establishment in person (for example, the employment contract says the employee works from a home office), the province or territory to enter in box 10 is the one where your employee’s salary and wages are paid. This will normally be the location of your payroll department or payroll records.

Box 12 – Social insurance number

Enter the employee’s social insurance number (SIN), as provided by the employee.

If you cannot get a SIN from your employee, you still have to file their T4 slip without the SIN, on or before its due date. For more information, go to Get the social insurance number (SIN) from the individual.

If your employee had a SIN beginning with a nine (9) and later in the year received a permanent SIN, use the permanent SIN in box 12. Do not prepare two T4 slips. If you do not have the employee’s SIN, enter nine zeros.

Penalty for failure to get an employee’s SIN

If your employee does not give you their SIN within three days of starting to work, you must be able to show that you made a reasonable effort to get it. If you do not, you may have to pay a penalty of $100 for each SIN you did not try to get.

Step 6a – Fill out the remaining information on T4 slips for employees in most situations

Before you enter amounts, go to Step 4 – General guidelines for T4 slips and T4 Summaries.

If the employee is in a special situation, go to Step 6b – Fill out the remaining information on T4 slips for workers in special situations.

Box 14 – Employment income

Report your employee’s total income before deductions, including:

• salary
• wages (including pay in lieu of termination notice)
• bonuses
• vacation pay
• tips and gratuities
  • Tips and gratuities that are controlled by you and received from the performance of services are considered income from employment.
  • In the province of Quebec, declared tips required to be reported by employees in the restaurant, bar or hotel sectors to their employers.
• honorariums
• director’s fees

• management fees
• executor’s and administrator’s fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business)

Other amounts to report in box 14

These amounts include:

• commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. These amounts may also have to be reported in the ”Other information” area at the bottom of the T4 slip
• payments made from a wage‑loss replacement plan (WLRP) if you had to deduct CPP contributions or EI premiums. For more information, go to Wage-loss replacement plans
• amounts paid under a supplementary unemployment benefit plan (SUBP) such as employer‑paid maternity, parental, and compassionate care top‑up amounts, whether they are registered with Service Canada or not. For more information, go to Supplementary unemployment benefit plan (SUBP)
• payments out of an employee benefit plan (EBP) and amounts that a trustee allocated under an employee trust
  • If the trustee allocates the income, but you do not pay it immediately, include it in the income of the employee. Do not report it when you make the payment. For more information, go to archived Interpretation Bulletin IT‑502, Employee Benefit Plans and Employee Trusts, and its special release.
• amounts you paid to a member of a religious order who has taken a vow of perpetual poverty. Even if you did not have to deduct CPP, EI, or income tax from the payments, you still have to include these amounts in box 14
• all wages and benefits you pay to your employees on account of COVID-19 federal, provincial, and territorial programs

Employment codes

Do not report an amount in box 14 if you are using employment code 11, 12, 13, or 17 in box 29.

Do not report an amount in box 14 if you, as the employer, are paying CPP on behalf of detached employees under employment code 16 and no other type of income is reported.

For more information, go to Box 29 – Employment code.

How to report retiring allowances

Do not include retiring allowances in box 14. Report the amount using the appropriate code in the “Other information” section.

For more information, go to:

• Codes 66 and 67 – Retiring allowance transfers
• Code 69 – Indian Act (tax-exempt income) – Non-eligible retiring allowances

Canadian Forces personnel and police officers

Certain Canadian Forces personnel and police officers can claim a deduction from net income for the amount of employment income earned in certain circumstances (including taxable allowances). See Code 43 – Canadian Armed Forces personnel and police deduction.

Emergency volunteers

If you are a government, municipality, or public authority and you hired emergency volunteers (such as firefighters, ambulance technicians, or search and rescue volunteers), do not include in box 14 the first $1,000.

Report the exempt amount (up to $1,000) in the “Other information” area of the T4 slip, using code 87.

However, if you paid the individual other than as a volunteer for the same or similar duties, include the total amount in box 14. For more information, go to Emergency services volunteers.

Employees with power saws or tree trimmers

If you are an employer in the forestry business, you may have employees who, according to their contracts, have to use their own power saws or tree trimmers at their own expense.

Report in “Box 14 – Employment income” the rental payments you made to employees for the use of their own power saws or tree trimmers.

Do not reduce the amount reported in box 14 by the cost or value of saws, trimmers, parts, gasoline, or any other materials the employee supplies.

Employee salary overpayments if your employee does not repay you

When an employee does not repay a salary overpayment, report the overpayment in box 14 and the corresponding deductions in the appropriate boxes.

Employee salary overpayments if your employee repays you

How to report and correct an overpayment of employment income depends on whether the overpayment was the result of:

• a clerical, administrative, or system error
• an employee who did not perform their duties

If you let your employee repay an overpayment in instalments, you may have to calculate a taxable interest benefit. For more information, go to Loans and employee debt.

Clerical, administrative, or system error

If you already filed your T4 slip for the year the salary overpayment was made, go to Employee salary overpayments.

If your business is actively operating and you did not issue a T4 slip with the salary overpayment amount removed, you may elect to have your employee repay the net amount of the salary overpayment.

You must make the election within three years of the year the salary was overpaid. At the time of the election, the employee must have repaid, or arranged to repay, the net amount.

To make the election, choose any following action:

• do not include the salary overpayment on their original T4 slip
• amend their T4 slip to remove the overpayment and the corresponding deductions (income tax, CPP, and EI)

To determine the net amount, start with the gross amount and subtract the income tax, CPP, and EI that you withheld on the salary overpayment.

If you withheld Quebec Pension Plan (QPP) contributions or provincial parental insurance plan (PPIP) premiums on the salary overpayment, go to Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, or visit Revenu Québec.

Repayment of net salary (election)

If your employee repays or arranges to repay the salary overpayment before you file their original T4 slip, do not report the overpayment or corresponding deductions (income tax, CPP, or EI) on the T4.

However, if the amount of an employee’s corrected earnings are at or above the maximum annual pensionable earnings, include on their T4 slip the CPP contributions you withheld on the overpayment.

Also, if an employee’s corrected earnings are at or above the maximum annual insurable earnings, include on their T4 slip the EI premiums you withheld on the overpayment.

Repayment of gross salary (no election)

The employee must repay the gross if the election was not made or they did not meet the conditions.

If the employee repays you or arranges to repay, prepare an amended T4 slip for your employee. Use the CPP contributions, EI premiums, and income tax deductions from the employee’s original T4 slip, but reduce the employment income in box 14 by the amount of the salary overpayment.

You may also have to amend the EI insurable earnings in box 24 and CPP/QPP pensionable earnings in box 26 to agree with the reduced employment income you will report in box 14.

When the employee did not perform their duties

The employee or former employee should repay the gross overpayment if all the following conditions are met:

• you paid salary or wages to the employee under the terms of their employment
• the employee’s circumstances have changed and the employee is no longer entitled to the salary or wages you paid
• the employee is paid during or for a period where they did not work or ceased to work

The following are examples of an employee that was paid when they did not work or fulfill the terms of their contract and received payments they were not entitled to:

• while they were on vacation leave or sick leave
• while they were on paternity leave
• that covers a period after they were terminated or left the job
• because they did not fulfill the terms of a signing bonus they received
• while waiting for a Workers’ Compensation Board (WCB) claim that was not approved

Include the salary overpayment and the deductions withheld on the overpayment on the employee’s T4 slip.

Whether your employee repays you in the same year or a different year, do not amend their T4 slip. Give your employee a letter confirming the tax year when the overpayment was included in their income, as well as the date, reason, and amount of repayment you received. With that letter, the employee will be able to claim a deduction on line 22900 of their income tax and benefit return in the year the amount was repaid.

Your share of the CPP contributions and EI premiums is not refundable.

Boxes 16 and 17 – Employee’s CPP/QPP contributions

Report the amount of CPP or QPP contributions you deducted from the employee’s pensionable earnings.

Do not report any amount in either box 16 or box 17 if your employee did not contribute to either plan.

Box 16 – Province of employment other than Quebec

Report their CPP contributions in box 16 if box 10 shows their province or territory of employment is other than Quebec.

If you report an amount in box 16, you have to report pensionable earnings in box 26.

Do not report the employer’s share of CPP contributions on the T4 slip.

For information about CPP rates and maximums, go to CPP contribution rates, maximums and exemptions.

Do not deduct CPP contributions from your employee’s income or benefits in certain situation. For example, your employee may be CPP exempt due to age or type of employment or may receive a benefit that does not require CPP deductions. For more information, go to CPP/EI Explained.

CPP overpayments

If you overdeducted CPP contributions from your employee and did not reimburse them, report the total CPP deductions (including the overdeducted amount) and the correct pensionable earnings on the employee’s T4 slip.

If you become aware of their CPP overcontribution after you filed their T4 slip, go to CPP and EI overdeductions.

If you become aware of their CPP overcontribution during the same year, you should:

• use the resulting credit in the payroll account to reduce subsequent remittances
• reimburse the employee’s overcontribution to the employee

Do not include the reimbursed amount on the T4 slip.

For more information about CPP overpayments, go to Make corrections before filing.

Recovering CPP not previously deducted

If you were required to deduct more CPP than you withheld from your employee in a previous year and you recovered it through an additional deduction in the current year:

• the CPP contribution has to be reported on the T4 slip for the year it was required
• do not report the recovered amount on the current year’s T4 slip
• the recovered amount does not affect the current year-to-date CPP contributions

Box 17 – If their province of employment is Quebec

Report their QPP deductions in box 17 if box 10 shows their province of employment is Quebec.

If you report an amount in box 17, you have to report pensionable earnings in box 26.

Do not report the employer’s share of QPP contributions on the T4 slip.

For information about QPP rates and maximums, go to Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, or visit Revenu Québec.

Boxes 16A and 17A – Employees’ second CPP/QPP contributions

Report the amount of second CPP or QPP contributions you deducted from the employee’s pensionable earnings.

Box 16A – Province of employment other than Quebec

For T4 slips filed for calendar year 2024 and after, report the amount of CPP2 contributions you deducted from your employee in box 16A if you enter in box 10 that your employee had a province of employment other than Quebec.

For more information, go to T4 slip – Information for employers.

Box 17A – If their province of employment is Quebec

For T4 slips filed for calendar year 2024 and after, report the amount of QPP2 contributions you deducted from your employee in box 17A if you enter in box 10 that your employee worked in the province of Quebec.

For more information, go to T4 slip – Information for employers.

Box 18 – Employee’s EI premiums

Report the amount of EI premiums you deducted from your employee’s earnings.

If you report an amount in box 18, you have to report insurable earnings in box 24.

For information about EI rates and maximums, go to EI premium rates and maximums.

Do not report any amount in box 18 if you did not deduct EI.

Do not report the employer’s share of EI premiums on the T4 slip.

Do not deduct EI premiums from your employee’s income or benefits in certain situations. For example, your employee may be EI exempt due to their type of employment or may receives a benefit that is exempt under the Employment Insurance Act. For more information, go to CPP/EI Explained.

EI overpayments

If you overdeducted EI premiums from your employee and did not reimburse them, report the total EI premiums (including the overdeducted amount) and the correct insurable earnings on the employee’s T4 slip.

If you became aware of their EI overdeduction after you filed their T4 slip, go to CPP and EI overdeductions.

If you become aware of their EI overcontribution during the same year, you should:

• use the resulting credit in the payroll account to reduce subsequent remittances
• reimburse the employee’s over-contribution to the employee

Do not include the reimbursed amount on the T4 slip.

For more information about EI overpayments, go to Make corrections before filing.

Recovering EI not previously deducted

If you were required to deduct more EI than you withheld from your employee in a previous year and you recovered it through an additional deduction in the current year:

• the EI premiums has to be reported on the T4 slip for the year they were required
• do not report the recovered amount on the current year’s T4 slip
• the recovered amount does not affect the current year-to-date EI premiums

Box 20 – RPP contributions

Report the total amount the employee contributed to a registered pension plan (RPP). Include instalment interest (for example, interest charged to buy back service).

Do not report an amount in box 20 if the employee did not contribute to a plan.

Do not report these amounts in box 20:

• amounts transferred directly to an RPP from an employee’s registered retirement savings plan (RRSP)
• amounts you contributed to your employee’s RRSP

If your employee is an Indian with tax-exempt employment income, go to Indians – Employment for instructions on how to report their RPP contributions that relate to tax-exempt employment income.

RRSP or FHSA contributions

Your RRSP or FHSA contribution is a taxable benefit to the employee. Enter code 40 in the “Other information” area and the corresponding amount in the box. Also include this amount in box 14.

If you have a group RRSP or FHSA for your employees, the trustee will send the official RRSP receipts or T4FHSA slips for tax purposes to you or to your employees. If the trustee sends the RRSP receipts or T4FHSA slips directly to you, give these copies to the employees. The RRSP receipts or T4FHSA slips will show the employee and employer contribution amounts.

Retirement compensation arrangement contributions

Enter any deductible retirement compensation arrangement (RCA) contributions you withheld from the employee’s income. Do not include amounts that are not deductible. If the amount in box 20 includes RPP contributions and deductible RCA contributions, attach a letter informing the employee of the amounts.

Past-service contributions

If the amount you report includes current contributions and past-service contributions for 1989 or earlier years, enter, in the “Other information” area, the following codes along with the corresponding amount:

• code 74 for past-service contributions while the employee was a contributor
• code 75 for past-service contributions while the employee was not a contributor

For more information, go to archived Interpretation Bulletin IT‑167, Registered Pension Funds or Plans – Employee’s Contributions.

Box 22 – Income tax deducted

Report the total income tax you deducted from your employee’s income. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Do not report any amount in box 22 if you did not deduct tax.

Do not include any amount you withheld under the authority of a garnishee or a requirement to pay that applies to the employee’s previously charged tax arrears.

Boxes 24 and 26 – EI insurable earnings and CPP/QPP pensionable earnings

Report the amount of pensionable and insurable earnings on the T4 slip for each employee. You need to report the amount even if there are no insurable earnings.

Boxes 24 and 26 must never be left blank but, where this is the case, the amount in box 14 will be used for calculation of any CPP or EI deficiencies or overpayment. The CRA believes that it is more appropriate to assume that pensionable and insurable earnings are the same as the amount indicated in box 14 in order to avoid delays in processing the form which may bring about unwarranted penalties and interest.

Pensionable and insurable earnings review

The CRA uses pensionable and insurable earnings review (PIER) reports to check your T4 slips for CPP and EI deficiencies.

Report the correct amounts in boxes 24 and 26 to reduce unnecessary PIER reports, especially if the employee worked both inside and outside of Quebec.

For more information, go to Pensionable and insurable earnings review (PIER).

Box 24 – EI insurable earnings

You must report an amount in box 24.

Report the total amount of insurable earnings you used to calculate the employee’s EI premiums that you reported in box 18, up to the maximum insurable earnings for the year ($63,200 for 2024). In many cases, boxes 14 and 24 will be the same amount.

Report “0” if there are no insurable earnings and there is no amount in box 18.

Do not report these amounts in box 24:

• amounts paid to your employee for employment, benefits, or other payments that should not have EI premiums deducted.
• the unpaid portion of any earnings from insurable employment in respect of overtime or that would have been paid by reason of the termination of the employment that you did not pay because of your bankruptcy, receivership, or non-payment of remuneration for which the employee has filed a complaint with the federal, provincial, or territorial labour authorities

More than one T4 slip for the same employee

When you give the same employee more than one T4 slip for the year, you should report the insurable earnings amount for each period of employment in box 24 of each T4 slip.

Box 26 – CPP/QPP pensionable earnings

You must report an amount in box 26.

Report the total amount of pensionable earnings paid to your employee using box 26. This is the amount you used to calculate your employee’s CPP/QPP and CPP2/QPP2 contributions that you reported using box 16, box 16A, box 17 and box 17A, up to the additional maximum pensionable earnings for the year ($73,200 for 2024), even if you did not withhold CPP/QPP or CPP2/QPP2 contributions on all or any of those earnings. In many cases, boxes 14 and 26 will be the same amount.

Report “0” if there are no pensionable earnings and you did not report an amount in boxes 16, 16A, 17 or 17A.

Non-cash taxable benefits (including security option benefits)

If you give pensionable non‑cash taxable benefits, report their value in box 26, even if the employee received no other remuneration. For example, if your employee is on an unpaid leave of absence and you continue to provide benefits during the leave period, report the benefit in box 26.

CPP

Do not report these amounts in box 26:

a) Remuneration paid to the employee:

• before and during the month the employee turned 18
• after the month the employee turned 70
• during the months the employee was considered to be disabled under the CPP or QPP
• after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, with parts A, B, and C filled out
• before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D filled out

b) Amounts paid to the employee for employment, benefits, or other payments described in Retiring allowances, where no CPP contributions had to be deducted

c) Amounts for a clergy member’s residence from which you did not deduct CPP contributions (if the clergy member gets a tax deduction for the residence, CPP contributions are not required). For more information regarding the clergy deduction, see Clergy Residence in the Determine if a benefit is taxable.

Subtract any of the amounts noted above from the amount in box 14, and enter the difference in box 26. Do not change the amount in box 14.

QPP

Fill out box 26 if you deducted QPP from the employees’ earnings, regardless of their province or territory of residence.

More than one T4 slip for the same employee

When you give the same employee more than one T4 slip for the year, you should report the pensionable earnings amount for each period of employment in box 26 of each T4 slip.

Benefits and earnings taxable only in Quebec

Revenu Québec considers certain benefits and earnings to be pensionable earnings for employees working in Quebec. These include:

• employer‑paid private health benefit plan premiums
• assumed earnings—persons 55 years of age or older whose hours of work are reduced by reason of phased retirement may choose, with their employers, to make contributions to the QPP on all or part of the amount of the reduction in remuneration

For more information, go to Guide TP‑1015.G‑V, Guide for Employers: Source Deductions and Contributions, or Guide IN‑253‑V, Taxable Benefits, or visit Revenu Quebec.

Box 26 greater than box 14

The T4 slip will still be processed even though box 26 is more than box 14.

The following examples show how to fill out boxes 14 and 26 of the employee’s T4 slip when you provide a benefit or earnings to an employee that is only taxable in Quebec.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

CPP/QPP

Leave box 28 blank if you:

• reported a retiring allowance and no other type of income
• reported an amount greater than “0” in boxes 16, 17, or 26
• reported “0” in box 26 and the employee gave you a copy of a filled out Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• reported “0” in box 26 and the employee worked in one of the employment types listed as letters “C” to “O” on the back of Form CPT20, Election to Pay Canada Pension Plan Contributions

Otherwise, enter an “X” or tick if you did not have to withhold CPP contributions from the earnings for the entire reporting period.

For more information, go to CPP/EI Explained.

EI (Employment insurance)

Leave box 28 blank if you reported an amount greater than “0” in box 18 or 24. Enter an “X” or tick in the “EI” box only if you did not have to withhold EI premiums from the earnings for the entire reporting period.

For more information, go to CPP/EI Explained.

PPIP (Provincial parental insurance plan)

Leave box 28 blank if you reported an amount in box 55 or 56. Enter an “X” or tick in the “PPIP” box only if you did not have to withhold PPIP premiums from the earnings for the entire period of employment in the province of Quebec.

For more information, visit Revenu Quebec.

Box 29 – Employment code

Enter the appropriate code in box 29 if one of the following situations applies. Otherwise, leave it blank.

Do not fill in box 14, Employment income, if you are using employment code 11, 12, 13, 16, or 17.

11 – Placement or employment agency workers

12 – Taxi drivers or drivers of other passenger‑carrying vehicles

For Employment Insurance (EI) purposes, you may be considered an employer of the self-employed taxi driver or driver of other passenger-carrying vehicles, even if you do not provide a payment to them.

13 – Barbers and hairdressers

For Employment Insurance (EI) purposes, as the owner or operator of an establishment that offers barbering and hairdressing services, you may be considered an employer of the self-employed barber and hairdresser, even if you do not provide a payment to them.

14 – Withdrawal from a prescribed salary deferral arrangement plan

15 – Seasonal Agricultural Workers Program

16 – Detached employee – Social security agreement

17 – Fishers – Self‑employed

How to fill out amounts

If you are using employment codes 11, 14, 15, 17, or codes 12, or 13 for payments to self-employed individuals, go to Step 6b – Fill out the remaining information on T4 slips for workers in special situations.

If you are using employment code 15, for more information, go to Workers in agriculture, an agricultural enterprise or horticulture.

Box 44 – Union dues

Use box 44 only if you and the union agree that the union will not issue receipts for union dues to employees. Keep the certificate of agreement on file.

Report in box 44the amount you deducted from your employee for union dues. Include amounts you paid to a parity or advisory committee that qualify for a deduction.

Do not report:

• initiation fees
• strike pay that the union paid to union members

For more information, go to archived Interpretation Bulletin IT‑103R, Dues paid to a union or to a parity or advisory committee.

If your employee is an Indian with tax-exempt employment income, go to Indians – Employment for instructions on how to report their union dues that relate to tax-exempt employment income.

Box 45 – Employer-offered dental benefits

For calendar year 2023 and after, it is mandatory to indicate whether the employee or any of their family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind, that you offered.

For more information about the listing of codes and special situations, go to T4 slip – Information for employers.

Box 46 – Charitable donations

Report the amount you deducted from the employee’s earnings for donations to qualified donees in Canada.

Box 50 – RPP or DPSP registration number

Enter in box 50 the seven‑digit registration number the CRA issues for a registered pension plan (RPP) or a deferred profit sharing plan (DPSP) under which you report a pension adjustment (PA). Do this even if your plan requires only employer contributions.

However, if you make contributions to union pension funds, enter the union’s plan number instead (the union is required to give that number to you).

If an employee is a member of more than one plan, enter only the number of the plan under which the employee has the largest PA.

Box 52 – Pension adjustment

If you have a registered pension plan (RPP) or a deferred profit sharing plan (DPSP), report, in dollars only, the amount of your employee’s pension adjustment (PA) for the year.

If you have to fill out more than one T4 slip for the employee because they worked in more than one province or territory, report the PA proportionately on each T4 slip. If you cannot apportion the PA, report the total amount on one slip.

If your employee participates in one or more RPP or DPSP, calculate their PA using the total amount of all pension credits accumulated by the employee under all these plans for the year.

If your employee is on a leave of absence and is still accruing pensionable service or credits under the plan, you must report the PA on a T4 slip. This is true even if the employee has no employment income in the tax year. Administrators of multi‑employee plans (MEPs) should report the PA for the employee on leave on a T4A slip.

Do not report any amount in box 52 if the employee participated in your RPP or DPSP and one of the following applies:

• the calculated PA is a negative amount or zero
• the employee died during the year
• the employee, even if they are still a member of the plan, no longer accrues new pension credits in the year (for example, the employee has accrued the maximum number of years of service in respect of the plan)

Special rules concerning the PA

Special calculation rules apply, in some circumstances, to employees who:

• left your employment during the year
• are on, or return from, a leave of absence
• participate in a salary deferral arrangement
• work for you part‑time

For more information on how to calculate the PA, go to Pension Adjustment (PA).

If you need more help calculating a PA, see your pension plan administrator or call the CRA’s Registered Plans Directorate at 1‑800‑267‑3100 in Canada and the United States or, if you are calling from outside of Canada or the United States, call us collect at 613-221-3105.

Unregistered retirement plans or arrangements

An individual’s RRSP deduction limit is affected if they are entitled to benefits under any of the following types of unregistered retirement plans or arrangements:

• a specified retirement arrangement (SRA)
• a government‑sponsored retirement arrangement (GSRA)
• a foreign pension plan

For more information about the PA for these types of plans or arrangements, go to Pension Adjustment (PA), or call our Registered Plans Directorate at 1‑800‑267‑3100 in Canada and the United States or, if you are calling from outside of Canada or the United States, call us collect at 613-221-3105.

Box 54 – Employer’s account number

Enter the 15‑character account number that you use to send us your employees’ deductions. This number is your payroll account number that appears at the top of your PD7A statement of account. Your payroll program account number should not appear on the two copies of the T4 slip that you give to your employees.

Box 55 – Employee’s PPIP premiums

Report amounts you deducted for your employee’s share of the provincial parental insurance plan (PPIP) premiums using box 55 if you enter in box 10 that your employee worked in the province of Quebec. If you report an amount in box 55, you have to report insurable earnings using box 56.

Do not report the employer’s share of PPIP premiums on the T4 slip.

For more information, go to T4 slip – Information for employers.

Box 56 – PPIP insurable earnings

If your employee worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Do not report any amount in box 56 if:

• there are no insurable earnings
• the insurable earnings are the same as the employment income in box 14
• the insurable earnings are over the maximum for the year

Other information – Codes 30 to 95

Codes 30 to 95 – Taxable allowances and benefits, deductible amounts, employment commissions, and other entries

Detailed instructions for taxable allowances and benefits, deductible amounts, employment commissions and other entries

The following instructions explain how to report each of the benefits in the list on this page.

Some of these benefits must include:

• the goods and services tax (GST)
• the provincial sales tax (PST)
• Quebec sales tax (QST)
• harmonized sales tax (HST)

For details on how to calculate the value of these benefits and which taxable benefits must include GST/HST, go to About the GST/HST on benefits.

Code 30 – Board and lodging

If you provided an employee with free or subsidized housing, or board and lodging, enter code 30 and the corresponding taxable amount.

Also report this amount in box 14.

Utilities for a member of the clergy receiving housing allowance

Under code 30 report any amounts you paid for utilities or if you provided them for a member of the clergy add the eligible part of your cost for those utilities to the housing allowance.

Report all other utilities (electricity, heat, water, and sewer) under code 40.

Code 31 – Special work site

If the employee received a benefit for board and lodging at a special work site in a prescribed zone and you filled out Form TD4, Declaration of Exemption – Employment at a Special Work Site, enter code 31 and the corresponding amount.

Do not report this amount in box 14 or under code 30.

Code 32 – Travel in a prescribed zone

If you provided an employee living in a prescribed zone with an amount for travel assistance, enter code 32 and the corresponding amount.

Also report this amount in box 14.

If any part was for medical travel assistance, go to code 33 below.

Code 33 – Medical travel assistance

If you provided an employee living in a prescribed zone with an amount for medical travel assistance, identify only the medical part under code 33.

Make sure the total of the travel assistance is also reported under code 32.

Northern residents deduction

Employees who are eligible to claim the northern residents deduction for travel benefits will use the information included in boxes 32 and 33 of their T4 slip to correctly calculate their deduction on form T2222, Northern Residents Deductions for 2024. For more information, go to Line 25500 - Northern residents deductions or Calculate payroll deductions and contributions.

Code 34 – Personal use of employer’s automobile or motor vehicle

If you provided an employee with the use of an automobile or motor vehicle, enter code 34 and the amount representing the benefit.

Also report this amount in box 14.

Code 36 – Interest‑free and low‑interest loans

If you provided an employee with an interest‑free or low‑interest loan, including a home‑purchase and home‑relocation loan, because of an office or employment (or intended employment), enter code 36 and the corresponding taxable benefit.

Also report this amount in box 14.

For more information, go to Loans and employee debt.

Code 38 – Security options benefits – Before June 25, 2024

If an employee received a taxable benefit under a corporation’s agreement to issue its eligible shares or units of mutual fund trusts to the employee:

• before June 25, 2024, using code 38 and box 14
• on or after June 25, 2024, do not use code 38 to report the value of the taxable benefit received in this period, use code 90 and box 14

For more information, go to T4 slip – Information for employers or Security options.

Code 39 – Security options deduction – 110(1)(d) – Before June 25, 2024

If your employee is eligible for the option benefit deduction under 110(1)(d), report:

• before June 25, 2024, 1/2 of the value of the taxable benefit received from qualified securities in this period using code 39
• on or after June 25, 2024, do not use code 39 to report the deduction associated with the taxable benefit received in this period, use code 91

If you report an amount in code 39, you have to report the total value of the security options benefit received using code 38.

Do not report this amount in box 14.

Do not report taxable benefits realized from security options you reported on Form T2 - SCH 59, Information Return for Non-Qualified Securities (2021 and later calendar years).

For more information, go to Security options.

Options granted on or after July 1, 2021 and you are not a CCPC with revenues of more than $500 million

If the employee received a taxable benefit in this situation, only include one half of the taxable benefits received from qualified security options.

Do not include taxable benefits realized from security options you reported on Form T2-SCH 59, Information Return for Non-Qualified Securities (2021 and later tax years). For more information, go to Security options.

Security options

For security options exercised of a non-CCPC or securities of a CCPC disposed of on or after June 25, 2024, the security options deduction the employee can claim has been reduced from one-half to one-third. Under proposed legislation which had not received Royal Assent before publication, the security options deductions under paragraphs 110(1)(d) and 110(1)(d.1) are being reduced for security options taxable benefits received on or after June 25, 2024. This will lead to reporting changes detailed in this guide both for security options taxable benefits and for the deductions under 110(1)(d) and 110(1)(d.1).

Code 40 – Other taxable allowances and benefits

If you provided an employee with taxable allowances or benefits that you did not include elsewhere on the T4 slip, enter code 40 and the corresponding amount.

Also report this amount in box 14.

For more information on calculating taxable benefits, go to Determine if a benefit is taxable.

Code 41 – Security options deduction – 110(1)(d.1) – Before June 25, 2024

If your employee is eligible for the option benefit deduction under 110(1)(d.1), report:

• before June 25, 2024, 1/2 of the value of the taxable benefit received from qualified securities in this period using code 41.
• on or after June 25, 2024, do not use code 41 to report the deduction associated with the taxable benefit received in this period, use code 92.

If you report an amount in code 41, you have to report the total value of the security options benefit received using code 38.

Do not report this amount in box 14.

For more information, go to Security options.

Code 42 – Employment commissions

If an employee sold property or negotiated contracts for you, enter code 42 and the amount of the employee’s commissions.

Also report this amount in box 14.

Code 43 – Canadian Armed Forces personnel and police deduction

For 2017 and subsequent taxation years, Canadian Armed Forces personnel and police officers deployed outside Canada can claim a deduction from net income for the amount of employment earnings they earn while serving on international operational missions as determined by the Minister of National Defence or by a person designated by that Minister. This is the case regardless of the risk associated with the mission. Enter code 43 and the amount of those earnings received in the year, up to the maximum rate of pay earned by a lieutenant colonel of the Canadian Armed Forces for the year the income was earned.

Also report this amount with the total employment earnings in box 14.

Codes 66 and 67 – Retiring allowance transfers

Employees with years of service before 1996 may be able to directly transfer all or part of a retiring allowance to an specified pension plan (SPP), an RPP, an RRSP, or a pooled registered pension plan (PRPP). This part is commonly referred to as the eligible portion or the amount eligible for transfer. A retiring allowance also referred to as a severance pay may include an eligible portion and a non‑eligible portion.

If you paid a retiring allowance to an Indian employee related to their tax-exempt income, go to Code 69 – Indian Act (tax-exempt income) – Non-eligible retiring allowances.

For more information about the difference between retiring allowances and unemployment income received as a result of a loss of employment, go to Income Tax Folio S2-F1-C2, Retiring Allowances.

Code 66 – Eligible retiring allowances

Enter code 66 and the amount of the eligible retiring allowances that was paid in the year and is eligible for transfer to an SPP, RPP, RRSP, or PRPP, even if not transferred.

Do not include this amount in box 14.

For more information, go to T4 slip – Information for employers.

Code 67 – Non‑eligible retiring allowances

Enter code 67 and the amount of retiring allowances that was not eligible for transfer to an SPP, RPP, RRSP or PRPP.

Do not include this amount in box 14.

For more information, go to T4 slip – Information for employers.

Code 74 – Past service contributions for 1989 or earlier years while a contributor

If an employee made past service contributions to a registered pension plan (RPP) for employment in 1989 or earlier years, enter code 74 and the corresponding amount if the contributions were made while the employee was a contributor to an RPP.

Also report this amount in box 20. For more information, go to archived Interpretation Bulletin IT-167, Registered Pension Plans – Employee’s Contributions.

Code 75 – Past service contributions for 1989 or earlier years while not a contributor

If an employee made past service contributions to a registered pension plan (RPP) for employment in 1989 or earlier years, enter code 75 and the corresponding amount if the contributions were made for a period of service while the employee was not a contributor to an RPP.

Also report this amount in box 20. For more information, go to archived Interpretation Bulletin IT-167, Registered Pension Plans – Employee's Contributions.

Code 77 – Workers’ compensation benefits repaid to the employer

Report the amount of workers’ compensation benefits repaid to the employer that was previously included in the employee’s employment income (box 14 of the T4 slip). This allows the employee to claim a corresponding deduction as other employment expenses on their income tax and benefit returns.

Do not report amounts that were reimbursed as part of a provincial COVID-19 paid sick leave program using code 77.

For more information, go to Workers’ compensation claims within Determine the tax treatment of payments other than regular employment income.

Code 85 – Employee‑paid premiums for private health services plans

An employee can claim premiums they paid to a private health services plan (PHSP) as a qualifying medical expense (including the applicable GST/HST or PST). The use of code 85 is optional. However, if you do not use this code, the CRA may ask the employee to provide supporting documents.

For more information, go to archived Interpretation Bulletin IT‑339, Meaning of ‘private health services plan’ (1988 and subsequent taxation years) and go to Private health services plan premiums for the CRA’s position on what qualifies as a PHSP.

Code 86 – Security options election

If you elected not to claim the security option cash-outs as an expense, enter code 86 and the corresponding amount.

For more information, go to Security options.

Code 87 – Emergency services volunteer exempt amount

Report the exempt amount (up to $1,000) paid by a government, a municipality, or a public authority to an individual who performed firefighter or search and rescue duties as a volunteer.

Other than as a volunteer

Do not use code 87 if you employed the individual other than as a volunteer for the same or similar duties. The total amount is taxable.

Report the total amount in box 14.

Code 90 – Security options benefits - On or after June 25, 2024

If an employee received a taxable benefit under a corporation’s agreement to issue its eligible shares or units of mutual fund trusts to the employee:

• on or after June 25, 2024, using code 90 and box 14
• before June 25, 2024, do not use code 90 to report the value of the taxable benefit received in this period, use code 38 and box 14

For more information, go to T4 slip – Information for employers.

Code 91 – Security options deduction – 110(1)(d) - On or after June 25, 2024

If your employee is eligible for the option benefit deduction under 110(1)(d), report:

• on or after June 25, 2024, report 1/3 of the value of the taxable benefit received from qualified securities in this period using code 91
• before June 25, 2024, do not use code 91 to report the deduction associated with the taxable benefit received in this period, use code 39

If you report an amount using code 91, you have to report the total value of the security options benefit received on or after June 25, 2024 using code 90.

Do not report this amount in box 14.

For more information, go to T4 slip – Information for employers.

Code 92 – Security options deduction – 110(1)(d.1) - On or after June 25, 2024

If your employee is eligible for the option benefit deduction under 110(1)(d.1), report:

• on or after June 25, 2024, report 1/3 of the value of the taxable benefit received from qualified securities in this period using code 92
• before June 25, 2024, do not use code 92 to report the deduction associated with the taxable benefit received in this period, use code 41

If you report an amount in code 92, you have to report the total value of the security options benefit received on or after June 25, 2024 using code 90.

Do not report this amount in box 14.

For more information, go to T4 slip – Information for employers.

Code 94 – Indian Act (exempt income) - RPP contributions

For T4 slips filed for calendar year 2024 and after, report only RPP contributions relating to tax-exempt employment income you paid to your employee who is registered, or entitled to be registered under the Indian Act using code 94. The amount of the tax-exempt employment income you paid is the amount reported using code 71.

For more information, go to T4 slip – Information for employers.

Code 95 – Indian Act (exempt income) - Union dues

For T4 slips filed for calendar year 2024 and after, report only union dues relating to tax-exempt employment income you paid to your employee who is registered, or entitled to be registered under the Indian Act using code 95. The amount of the tax-exempt employment income you paid is the amount reported using code 71.

For more information, go to T4 slip – Information for employers.

Step 6b – Fill out the remaining information on T4 slips for workers in special situations

Before you fill out amounts, go to:

• Step 4 – General guidelines for T4 slips and T4 summaries for more instructions (for example, how to report amounts received in a foreign currency, how to correct overpayments)
• Step 5 – Fill out the identification area of the T4 slips

Self-employed barbers and hairdressers, taxi drivers and drivers of other passenger‑carrying vehicles

If the person is an employee, go to Step 6a – Fill out the remaining information on T4 slips for employees in most situations.

If the worker is self-employed:

• they are responsible for their own CPP and income tax
• you have to pay both the worker’s share and your share of EI premiums (for more information, go to Retiring allowances)
• you have to file a T4 slip to show EI and PPIP premiums remitted on their behalf

Box 14 – Employment income

Do not report the worker’s self-employed earnings in box 14. Instead, go to Other information.

Box 18 – Employee’s EI premiums

Report only the worker’s share of EI premiums remitted on their behalf.

Box 24 – EI insurable earnings

Report the amount of the worker’s insurable earnings you used to calculate their EI premiums, up to a maximum of $63,200 for 2024.

Enter “0” if there are no insurable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Enter an “X” or a check mark under CPP/QPP.

Box 29 – Employment code

Enter code 13 for barbers or hairdressers.

Enter code 12 for taxi drivers or drivers of other passenger-carrying vehicles.

Box 55 – Employee’s PPIP premiums

Report only the worker’s share of PPIP premiums remitted on their behalf while they worked in Quebec.

Box 56 – PPIP insurable earnings

If the person worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Other information

Report the amount of gross earnings of the worker using:

• code 83 for barbers or hairdressers
• code 82 for taxi drivers and drivers of other passenger-carrying vehicles

If you do not know the actual gross earnings, the amount of weekly insurable earnings is the lesser of:

• the number of days worked in the week multiplied by 1/390 of the maximum of the annual insurable earnings
• 1/78 of the maximum of the annual insurable earnings.

Fishing income

Fishing income (for example, proceeds of the catch paid to a self‑employed fisher) and employment income (for example, plant income) can be reported on the same T4 slip or on separate T4 slips.

If you paid the person only employment income, go to Step 6a – Fill out the remaining information on T4 slips for employees in most situations.

If you paid the worker both self-employed and employment income, and are reporting both on the same T4 slip, go to:

• step 6a for the employment income part
• the following instructions for the worker’s self-employed fishing income part

Self-employed fishing income

If you paid tax-exempt fishing income to a self-employed Indian, go to Tax-exempt and partly tax-exempt employment income.

The worker is responsible for their own CPP and income tax on their self-employed income.

You have to report both the worker’s share and your share of EI premiums and PPIP premiums on a T4.

Fishing income (for example, proceeds of the catch paid to a self-employed fisher) and employment income (for example, plant income) can be reported on the same T4 slip or on separate T4 slips.

Cash and accrual methods of accounting

Whether you report self-employed fisher income that is payable or paid depends on whether you are using the cash method or accrual method of accounting. For an explanation of these methods, go to Checklist for Small Businesses.

Box 14 – Employment income

Do not report self-employed fishing income in box 14. Instead, use codes 78, 79, and 80. For instructions, go to Other information.

Box 18 – Employee’s EI premiums

Report the amount of EI premiums you remitted on the self-employed fisher’s gross income.

Box 24 – EI insurable earnings

Enter the amount of the fisher or worker’s insurable earnings on which you calculated the EI premiums, up to a maximum of $63,200 for 2024. Enter “0” if there are no insurable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Enter an “X” or a check mark under CPP/QPP.

Box 29 – Employment code

Enter code 17.

Box 55 – Employee’s PPIP premiums

If the self-employed fisher worked in Quebec, report the PPIP premiums you remitted on their gross income.

Box 56 – PPIP insurable earnings

If the fisher worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024. The instructions for calculating PPIP insurable earnings are the same as for calculating EI premiums (go to Box 24 – EI insurable earnings).

Other information

Code 78 – Fishers – Gross income

Enter code 78 and report the amount paid or payable to the fisher from the proceeds of a catch.

You also need to report either the net partnership or owner amount using code 79 or the share person amount using code 80. Do not include this amount in box 14.

Code 79 – Fishers – Net partnership amount

Enter code 79 and the applicable amount if the fisher you are paying is a type 1 fisher (go to Box 24 – EI insurable earnings).

Report the same amount that you reported in box 24 (or in box 56 if the fisher in Quebec).

Do not report this amount in box 14.

Code 80 – Fishers – Shareperson amount

Enter code 80 and the applicable amount if the fisher you are paying is a type 2 fisher (go to Box 24 – EI insurable earnings).

Report the same amount that you reported in box 24 (or in box 56 if the fisher in Quebec).

Do not report this amount in box 14.

Indians – Employment

The CRA uses the term Indian because it has a legal meaning in the Indian Act.

The employment income you paid to an Indian may be taxable, tax-exempt, or partly tax-exempt.

To determine if the employment income is tax exempt, go to Form TD1-IN, Determination of Exemption of an Indian’s Employment Income.

If the person is an employee and all of their employment income is taxable, go to Step 6a – Fill out the remaining information on T4 slips for employees in most situations.

Tax-exempt and partly tax-exempt employment income

Report the following amounts on a T4 slip when you pay tax-exempt or partly tax-exempt employment income to your Indian employee.

Box 14 – Employment income

Tax-exempt income

Do not report an amount in box 14 for tax-exempt employment income.

Instead, in the Other information area, use code 71 – Indian Act (exempt income) – Employment.

Partly tax-exempt income

Report only the taxable part of their employment income in box 14.

Report the tax-exempt part of their employment income in the Other information area, using code 71 – Indian Act (exempt income).

Boxes 16 and 17 – Employee’s CPP/QPP contributions

Tax-exempt employment income paid to an Indian employee is not pensionable unless you elected to provide CPP/QPP coverage to all your Indian employees on their tax-exempt employment income.

Report the amount of CPP or QPP contributions you deducted from your employee.

If your employee did not contribute to either plan, do not report any amount in either box 16 or box 17.

For more information, go to CPP/EI Explained and select Indian workers and the Canada Pension Plan

Box 18 – Employee’s EI premiums

Report the EI premiums you deducted from your employee. Tax-exempt employment income you paid to an Indian employee is insurable and you must deduct EI premiums.

Box 20 – RPP contributions

Tax-exempt income

Do not report in box 20 an amount for registered pension plan (RPP) contributions relating to tax-exempt employment income.

For T4 slips filed for calendar year 2024 and after, you will need to report RPP contributions relating to tax-exempt income using code 94.

Partly tax-exempt income

Prorate the RPP contribution:

• report in box 20 an amount for RPP contributions relating to taxable employment income
• do not report in box 20 an amount for RPP contributions relating to tax-exempt employment income

For T4 slips filed for calendar year 2024 and after, you will need to report RPP contributions relating to tax-exempt income using code 94. The employee may use Form T90, Income Exempt From Tax Under the Indian Act, to report this amount.

Box 24 – EI insurable earnings

Report the total amount of insurable earnings you used to calculate your employee’s EI premiums, up to a maximum of $63,200 for 2024.

Report "0" in box 24 if there are no insurable earnings.

Box 26 – CPP/QPP pensionable earnings

Tax-exempt income

If you did not elect to provide CPP or QPP coverage to all your Indian employees on their tax‑exempt employment income, report “0” in box 26.

If you elected to provide CPP/QPP coverage, report the total amount of pensionable earnings you used to calculate your employee’s CPP/QPP and CPP2/QPP2 contributions, up to a maximum of $73,200 for 2024.

For more information, go to CPP/EI Explained and select Indian workers and the Canada Pension Plan.

Partly tax-exempt income

Report the total amount of pensionable earnings you used to calculate your employee’s CPP/QPP and CPP2/QPP2 contributions, up to a maximum of $73,200 for 2024.

If you elected to provide CPP/QPP coverage to all your Indian employees on their tax-exempt employment income, include that income when calculating your employee’s pensionable earnings.

Report "0" in box 26 if there are no pensionable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Leave box 28 blank if you entered an amount greater than “0” in box 16, 17, or 26.

Enter an “X” or a check mark under CPP/QPP only if all the earnings were exempt for the entire period of employment.

Box 44 – Union dues

Tax-exempt income

Do not report in box 44 an amount for union dues relating to tax-exempt employment income.

For T4 slips filed for calendar year 2024 and after, you will need to report union dues relating to tax-exempt income using code 95.

Partly tax-exempt income

Prorate the union dues:

• report in box 44 an amount for union dues relating to taxable employment income
• do not report in box 44 an amount for union dues relating to tax-exempt employment income

For T4 slips filed for calendar year 2024 and after, you will need to report union dues relating to tax-exempt income using code 95. The employee may use Form T90, Income Exempt From Tax Under the Indian Act to report this amount.

Box 52 – Pension adjustment

Tax‑exempt salary is included when determining the pension adjustment amount. For more information, go to Box 52 – Pension adjustment.

Box 55 – Employee’s PPIP premiums

If your employee worked in Quebec, report their PPIP premiums in box 55. Taxable and tax-exempt salary or wages paid to an Indian employee in Quebec are insurable earnings and you must deduct PPIP premiums.

Box 56 – PPIP insurable earnings

If your employee worked in Quebec, report the total amount of insurable earnings you used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Other information

Code 69 – Indian Act (tax-exempt income) – Non-eligible retiring allowances

Enter code 69 and the amount of the retiring allowance that was paid to an Indian employee in the year and is not eligible for transfer to an RPP, RRSP or PRPP.

Do not report this amount in box 14.

If you paid a retiring allowance to an Indian related to their taxable income, go to Codes 66 and 67 – Retiring allowance transfers.

For more information, go to Income Tax Folio S2-F1-C2, Retiring Allowances.

Code 71 – Indian Act (exempt income) – Employment

Report only the tax-exempt employment income you paid to your employee who is registered, or entitled to be registered under the Indian Act using code 71.

If part of their employment income is taxable, report the taxable amount in box 14.

Indians – Self‑employment

The CRA uses the term Indian because it has a legal meaning in the Indian Act.

Payments you made to an Indian who is not your employee may be taxable, tax-exempt, or partly tax-exempt.

Taxable or partly tax-exempt self-employment income

If you pay taxable income to a self-employed Indian who works as a:

• barber or hairdresser, taxi driver or driver of other passenger-carrying vehicles, go to Self-employed barbers and hairdressers, taxi drivers and drivers of other passenger‑carrying vehicles
• fisher, go to Fishing income

For any part that is tax-exempt self-employed income, go to "Tax-exempt self-employment income” below.

Tax‑exempt self‑employment income

If you pay tax‑exempt income to a self‑employed Indian worker who is a fisher, barber or hairdresser, a taxi driver or driver of other passenger‑carrying vehicles:

• you do not have to deduct CPP/QPP contributions
• you have to pay EI premiums (and PPIP premiums for fishers/workers in Quebec)

Box 14 – Employment income

Do not report their tax-exempt self-employment income in box 14.

In the “Other information” area, enter code 88 and the gross amount of the tax‑exempt earnings paid to the self‑employed fisher or worker. For more information, go to Other information Code 88 – Indian Act (exempt income) – Self-employment.

Box 18 – Employee’s EI premiums

Report the amount of EI premiums you remitted on behalf of the self‑employed fisher or worker’s gross earnings.

Box 24 – EI insurable earnings

Report the amount of the Indian fisher or worker’s insurable earnings you used to calculate their EI premiums, up to a maximum of $63,200 for 2024.

Report “0” if there are no insurable earnings.

Box 29 – Employment code

Enter the appropriate code for the occupation of the Indian worker:

• code 13 for barbers or hairdressers
• code 12 for taxi drivers or drivers of another passenger‑carrying vehicles
• code 17 for self‑employed fishers

Box 55 – Employee’s PPIP premiums

Report the PPIP premiums you deducted from their gross income earned while they worked in Quebec.

Box 56 – PPIP insurable earnings

If the person worked in Quebec, report the amount of their self-employed income earned in Quebec, that you used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Other information

Code 88 – Indian Act (exempt income) – Self-employment

Report the gross amount of tax-exempt self-employment income paid to an Indian who is a fisher, barber or hairdresser, or taxi driver or driver of other passenger-carrying vehicles using code 88, Indian Act (exempt income) – Self-employment.

If you report an amount using code 88, you have to enter the appropriate employment code in box 29.

Do not report this amount in box 14.

Placement or employment agency workers

If you are a placement or employment agency (or a client of an agency) that pays a worker employment income:

• if you are the agency that hired the employee (even if they are located at a client’s premises), you are required to report their income and deductions on a T4 slip
• if you are an agency that placed the worker (who is not your employee) under the direction and control of your client and you pay the worker, you are required to report their income and deductions on a T4 slip
• if you are an agency that placed the worker (who is not your employee) under the direction and control of your client and your client pays the worker, the client is required to report their income and deductions on a T4 slip

Do not fill out a T4 slip for the worker if you are a placement or employment agency (or a client of an agency) that pays a worker self-employed income. If you are the agency, you may have to file a T4A slip.
For more information, go to T4A slip – Information for payers.

Box 14 – Employment income

If you are the agency and you hired the worker as an employee, report their employment income in box 14. For more information about types of employment income to include, go to Box 14 – Employment income.

Do not report an amount in box 14 (go to Code 81) if:

• you are an agency’s client
• the agency placed a worker under your direction and control
• the worker is not the agency’s employee

Boxes 16 and 17 – Employee’s CPP/QPP contributions

Report the amount of CPP/QPP contributions you deducted from your employee or worker. For more information on how to report CPP/QPP, go to Boxes 16 and 17 – Employee’s CPP/QPP contributions.

Box 18 – Employee’s EI premiums

Report the amount of EI premiums you deducted from your employee or worker.

Do not report any amount in box 18 if you did not deduct EI (for example, you are the agency’s client and you paid the worker).

For more information on how to report EI, go to Box 18 – Employee’s EI premiums.

Box 22 – Income tax deducted

Report the total income tax you deducted from your employee or worker’s income. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Do not report any amount in box 22 if you did not deduct income tax (for example, you are the agency and you paid the worker).

Do not include any amount you withheld under the authority of a garnishee or a requirement to pay that applies to their previously charged tax arrears.

Box 24 – EI insurable earnings

Report the amount of the employee or worker’s insurable earnings you used to calculate their EI premiums, up to a maximum of $63,200 for 2024.

Report “0” if there are no insurable earnings and there is no amount in box 18 (for example, the agency’s client paid the worker).

For more information on how to report EI insurable earnings, go to Boxes 24 and 26 – EI insurable earnings and CPP/QPP pensionable earnings.

Box 26 – CPP/QPP pensionable earnings

Report the amount of the employee or worker's pensionable earnings you used to calculate the CPP/QPP and CPP2/QPP2 contributions, up to a maximum of $73,200 for 2024.

Report “0” if there are no pensionable earnings and there is no amount in boxes 16, 16A, 17 and 17A.

For more information on how to report CPP/QPP pensionable earnings, go to Boxes 24 and 26 – EI insurable earnings and CPP/QPP pensionable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

If the agency’s client paid the worker, enter an “X” or a check mark under EI

In any other situation, leave box 28 blank.

Box 29 – Employment code

If the agency hired the worker as an employee, leave box 29 blank.

If the worker is under the direction and control of the agency’s client, enter employment code 11.

Box 55 – Employee’s PPIP premiums

Report their PPIP premiums you deducted from their gross earnings while they worked in Quebec.

If the agency’s client paid the worker, do not report an amount in box 55.

Box 56 – PPIP insurable earnings

If the person worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Do not report any amount in box 56 if you did not deduct PPIP premiums (for example, you are the agency’s client and you paid the worker).

Code 81

Enter code 81 in the “Other information” area and report the placement worker’s gross earnings if:

• you are an agency’s client
• the agency placed a worker under your direction and control
• the worker is not the agency’s employee

If you are the agency’s client and the worker is the agency’s employee, leave this box blank.

For more information, go to Placement or employment agency workers.

Salary deferral arrangements

A salary deferral arrangement is a plan or arrangement made between an employee and an employer. Under such an arrangement, an employee postpones receiving salary and wages to a later year. Treat the deferred salary and wages as employment income in the year the employee earns the amount. Report it on the employee’s T4 slip for that year.

Prescribed plans or arrangements

Prescribed plans or arrangements are not covered by the above salary deferral rules. Treat the deferred amounts in these cases as income in the year the employee receives them. Report the income on the employee’s T4 slip for that year.

To find out how to report pension adjustments under these circumstances, go to Pension Adjustment (PA).

Salary paid while the participant is working

Box 14 – Employment income

Report the participant’s net salary (the salary minus the deferred amounts) while the person was working.

Boxes 16 and 17 – Employee’s CPP/QPP contributions

Report the amount of CPP/QPP contributions you deducted from the participant’s net salary (the salary minus the deferred amounts) and the employee’s pensionable earnings while the person was working.

Box 18 – Employee’s EI premiums

Report the EI premiums you deducted from the participant’s gross salary (including deferred amounts) while the person was working.

Box 22 – Income tax deducted

Report the total income tax you deducted from the participant’s remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Box 24 – EI insurable earnings

Report the amount of insurable earnings you used to calculate the participant’s EI premiums, up to a maximum of $63,200 for 2024. Enter “0” if there are no insurable earnings.

Box 26 – CPP/QPP pensionable earnings

Report the amount of the participant’s pensionable earnings you used to calculate the CPP/QPP and the CPP2/QPP2 contributions, up to a maximum of $73,200 for 2024.

Enter “0” if there are no pensionable earnings and there is no amount in boxes 16, 16A, 17 and 17A.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Do not fill out the CPP/QPP, EI, or PPIP boxes, unless the earnings were exempt for the entire period of employment.

Box 29 – Employment code

Enter code 14

Box 55 – Employee’s PPIP premiums

If the participant worked in Quebec, report the PPIP premiums you deducted from the participant’s gross earnings (including deferred amounts).

Box 56 – PPIP insurable earnings

If the participant worked in Quebec, report the total amount used to calculate their PPIP premiums, up to a maximum of $94,000 for 2024.

Deferred amounts paid to the participant during the leave period

Box 14 – Employment income

Report the total deferred amounts paid to the participant during the leave period.

Boxes 16 and 17 – Employee’s CPP/QPP contributions

Report the amount of CPP/QPP contributions you deducted from the participant’s deferred amounts you paid during the leave period.

Box 18 – Employee’s EI premiums

Do not report an amount in box 18.

Box 22 – Income tax deducted

Report the total income tax you deducted from the participant’s remuneration. This includes the federal, provincial (except Quebec), and territorial taxes that apply.

Box 24 – EI insurable earnings

Report "0" in box 24.

Box 26 – CPP/QPP pensionable earnings

Report the amount of the participant’s pensionable earnings you used to calculate their CPP/QPP and CPP2/QPP2 contributions, up to a maximum of $73,200 for 2024.

Report “0” if there are no pensionable earnings.

Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Enter an “X” or a check mark under EI. Do not fill out the CPP/QPP or PPIP boxes, unless the earnings were exempt for the entire period of employment.

Box 29 – Employment code

Enter code 14.

Box 55 – Employee’s PPIP premiums

Do not enter an amount in box 55.

Box 56 – PPIP insurable earnings

Do not enter an amount in box 56.

Step 7 – Fill out the T4 Summary

Before you fill out amounts, go to Step 4 – General guidelines for T4 slips and T4 summaries, for more instructions (for example, how to report amounts received in a foreign currency).

Identification

Year

Enter the last two digits of the calendar year for which you are filing the T4 summary.

Employer account number

In the area at the top of the T4 Summary, enter the 15-character payroll account number in the “Employer’s account number” box. It is the number that you use to send the CRA your employees’ deductions.

Name and address of employer

Enter your legal name, your operating or trade name (if it differs from your legal name), and address.

Changes to your address

You cannot change your address using the T4 Summary.

You can change the address of your business using our online services at:

• My Business Account, if you are the business owner
• Represent a Client, if you are an authorized representative or employee

You can also send your request to your tax centre. To find a CRA address, go to Find a CRA address.

Fill out the amount in boxes

Line 14 – Employment income

Enter the total of box 14 from all T4 slips.

Line 16 – Employees’ CPP contributions

Enter the total of box 16 from all T4 slips.

Line 16A – Employees’ second CPP contribution

For T4 slips filed for calendar year 2024 and after, report “0” if there are no additional CPP pensionable contributions.

Line 18 – Employees’ EI premiums

Enter the total of box 18 from all T4 slips.

Line 19 – Employer’s EI premiums

Enter your share of EI premiums (multiply the employees’ total premiums by the employer’s premium rate).

Line 20 – Registered pension plan (RPP) contributions

Enter the total of box 20 from all T4 slips.

Line 22 – Income tax deducted

Enter the total of box 22 from all T4 slips.

Line 27 – Employer’s CPP contributions

Enter your share of CPP contributions.

Line 27A – Employer’s second CPP contributions

For T4 slips filed for calendar year 2024 and after, report “0” if there are no additional CPP pensionable contributions.

For more information, go to T4 Summary – Information for employers.

Line 52 – Pension adjustment

Enter the total of box 52 from all T4 slips.

Lines 74 and 75 – Canadian‑controlled private corporations or unincorporated employers

Enter the social insurance numbers of any proprietors or principal owners.

Lines 76 and 78 – Person to contact about this return

Enter the name and telephone number of a person that the CRA can call to get or clarify information on the T4 Summary.

Line 80 – Total deductions reported

Add the amounts reported on lines 16, 27, 18, 19, and 22 of the T4 Summary. Enter the total on line 80.

Line 82 – Minus: remittances

Report on line 82 the amount you remitted for the year under your payroll program account number.

Include the amount you received from the 10% Temporary Wage Subsidy (COVID-19 relief measure claimed on Form PD27).

Do not send your regular payroll remittance with your T4 return. If you send your T4 return after the remittance due date, your remittance is considered late.

Difference

Subtract line 82 from line 80. Enter the difference in the space provided.

If there is no difference between the total deductions you reported and the amount you remitted for the year, leave lines 84 and 86 blank.

Generally, the CRA do not charge or refund a difference of $2 or less.

Line 84 – Overpayment

If the amount on line 82 is more than the amount on line 80 (and you do not have to file another type of return for this account number), enter the difference on line 84.

Attach a note indicating the reason for the overpayment and whether you want the CRA to transfer this amount to another account or another year, or refund the overpayment to you.

Line 86 – Balance due

If the amount on line 80 is more than the amount on line 82, enter the difference on line 86.

Line 88 – Total number of T4 slips filed

Enter the total number of T4 slips that you are including with the T4 Summary.

Step 8– After you file your T4 return

After you have filed your T4 return, the CRA may contact you if any of the information you provided does not match our records.

The CRA verifies the calculations you made on the T4 slips to make sure that the pensionable and insurable earnings you reported agree with the CPP and EI deductions you remitted. For more information about the pensionable and insurable earnings review, go to Pensionable and insurable earnings review (PIER).

How to view your T4 return online

After filing, you can check the following on MyBA or RAC:

• the processing stage of a T4 return
• detailed T4 Summary information
• T4 slip information details for each processed T4 return

Generally, you will be able to view your original filed T4 returns on MyBA or RAC within four business days of filing online.

T4 slips filed in error

If you issued a T4 slip in error (for example, to a sole proprietor or partner in an unincorporated business), cancel the T4 slip.

CPP and EI overdeductions

After a T4 has been filed, to resolve a CPP and EI overdeduction:

• do not adjust the amounts you reported on the T4 slip
• to recover the employer portion, fill out Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums

Send Form PD24 no later than:

• four years from the end of the year in which the CPP overpayment occurred
• three years from the end of the year in which the EI overpayment occurred

The CRA will credit the excess CPP and EI to the employee when they file their income tax and benefit return.

CPP and EI underdeductions

After a T4 has been filed, if you discover that you under-deducted CPP and EI from your employee (or you received a notice of assessment), you are responsible for remitting both the employee’s portion and your portion of the balance due.

You can recover your employee’s portion from later payments you make to the employee. The following conditions must be met:

• the recovered amount can be equal to, but not more than, the amount that should have been deducted from each payment
• you cannot recover an amount that has been outstanding for more than 12 months
• you cannot adjust the employee’s income tax deduction to cover the CPP or EI shortfall

If you should have made a deduction in a previous year and you recovered it through an additional deduction in the current year, do not report the recovered amounts on the current year’s T4 slip.

The recovered amount does not affect the current year-to-date CPP or EI.

Employee salary overpayments

After a T4 has been filed, if you discover that you made a salary overpayment because of a clerical, administrative, or system error, amend the T4 slip for the year of the overpayment.

Employee repaying the net amount

If your business is actively operating and you included the salary overpayment amount on the original T4 slip, you may elect to have your employee repay the net amount of the salary overpayment.

You must make the election within three years of the year the salary was overpaid. At the time of the election, the employee must have repaid, or arranged to repay, the net amount.

To make the election, amend the T4 slip to:

• reduce box 14 by the amount of the overpayment
• correct box 16 and 16A as follows:
  • if the employee’s annual earnings were below the additional maximum annual pensionable earnings, reduce box 16 and 16A by the amount of CPP and CPP2 contributions deducted on the salary overpayment (see Example 1)
  • if the employee’s earnings were above the additional maximum annual pensionable earnings, but the corrected amount is below the maximum pensionable earnings, reduce box 16 and 16A by the amount of CPP and CPP2 contributions for the part of the salary overpayment that is below the maximum annual pensionable earnings (see Example 2)
  • if the employee’s corrected earnings are above the additional maximum pensionable earnings, do not adjust the CPP2 contributions reported on the original T4 slip
  • If the employee’s corrected earnings are above the maximum annual pensionable earnings, do not adjust the CPP contributions reported on the original T4 slip
• correct box 18 as follows:
  • if the employee’s annual earnings were below the maximum annual insurable earnings, reduce box 18 by the amount of EI premiums deducted on the salary overpayment (see Example 1)
  • if the employee’s earnings were above the maximum annual insurable earnings but the corrected amount is below the maximum insurable earnings, reduce box 18 by the amount of EI premiums for the part of the salary overpayment that is below the maximum annual insurable earnings (see Example 2)
  • If the employee’s corrected earnings are above the maximum annual insurable earnings, do not adjust the EI premiums reported on the original T4 slip
• reduce box 22 by any income tax deducted on the overpayment
• correct boxes 24 and 26 as follows:
  • if the corrected employment income is below the maximum EI insurable earnings and CPP/QPP pensionable earnings, amend the amounts in box 24 and in box 26 to agree with the reduced employment income that you reported in box 14

After the CRA processes the amended T4, your payroll account will be credited an amount for the income tax, CPP contributions, and EI premiums remitted on the salary overpayment made in error (including your share of CPP contributions and EI premiums). The correct amount will be shown on your statement of account. You can then use the credited amount to reduce your next payroll remittance to the CRA.

Employee repaying the gross amount

Employees should repay the gross amount of a salary overpayment if either of the following apply:

• the employer did not elect to have the employee repay the net amount of the salary overpayment
• the conditions to repay the net amount of the salary overpayment are not met

In this situation, the employer must prepare an amended T4 slip for the employee. Use the CPP, EI, and income tax deduction amounts from the employee’s original T4 slip, but reduce the employment income in Box 14 by the amount of their salary repayment. If necessary, amend the insurable earnings in Box 24 and pensionable earnings in Box 26 to agree with the reduced employment income that will be reported in Box 14.

To recover the employer portion of any CPP or EI overcontribution, fill out Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums, and send it no later than:

• four years from the end of the year in which the CPP overpayment occurred
• three years from the end of the year in which the EI overpayment occurred

For further instructions on which boxes may need to be amended, including examples how to adjust EI/CPP contributions and deductions when annual insurable/pensionable earnings are below or above the maximum, go to Correct deduction errors.

Changes to the pension adjustment

If you have to recalculate the pension adjustment (PA) for an employee, you have to report an amended PA for each year after 1989 that is affected.

You do not have to report an amended PA if the difference is less than $250, unless an employee or the CRA asks you to report the amended PA.

For the years in which you did not previously report a PA for the employee, you have to file an amended T4 slip showing the correct PA. If you previously reported a PA for the employee in a particular year, you have to show the total PA that applies for that year on an amended T4 slip.

For information on recalculating a PA, go to Pension Adjustment (PA). For information on calculating and reporting PSPAs, go to Guide T4104, Past Service Pension Adjustment Guide.

Choose the filing method to amend, add, replace, or cancel T4 slips

Amend T4 slips

You can amend T4 slips online or on paper, regardless of how the T4 slips were originally filed.

Do not amend your T4 slip:

• if the only change is to the employee’s address
• if you receive a pensionable and insurable earnings review (PIER) report. Respond to the PIER report advising of the changes required for the employees on the listing. For more information, go to Pensionable and insurable earnings review (PIER)

Online

You can amend T4 slips:

• with a web access code using Web Forms or Internet file transfer
• without a web access code using MyBA or RAC

For more information, go to File information returns electronically (tax slips and summaries).

Web Forms

To amend T4 slips using Web Forms:

• select the amended option
• enter information for only the T4 slips that need to be amended
• enter all data that has not changed for the T4 slip and make changes to fields that require corrections
• review the amended T4 Summary that Web Forms creates
• submit the T4 return
• in the dialogue box ‘Explanation for amendments’, give the reason for submitting one, some, or all of the slips, and include the recipient’s name for each reason. There is a character limit of 1250.

Importing a submission that was previously filed using Web Forms

Web Forms allows you to save a T4 return after filing. Complete the following when importing the saved return to amend T4 slips:

• import the original file
• select the amending T4 slips option
• choose the T4 slips to amend
• remove the T4 slips that do not require amending
• correct the information or financial fields that require corrections
• review the amended T4 Summary that Web Forms creates
• submit the T4 return
• in the dialogue box ‘Explanation for amendments’, give the reason for submitting one, some, or all of the slips, and include the recipient’s name for each reason. There is a character limit of 1250.

Internet File Transfer

Complete the following when amending T4 slips using Internet File Transfer:

• include only the T4 slips that need to be amended
• use the report type code A on the T4 Summary and slips
• enter all data that has not changed for the T4 slip and make changes to fields that require corrections
• include only the totals from the amended T4 slips on the amended T4 Summary
• in a “Filer amendment note”, give the reason for submitting one, some, or all of the slips, and include the recipient’s name for each reason. There is a character limit of 1309.

On paper

Complete the following steps to amend a T4 slip on paper:

• identify the amended T4 slips by writing "AMENDED" at the top of each T4 slip
• fill out all necessary boxes, including the information that was correct on the original T4 slip
• send two copies of the amended T4 slips to the employee
• send one copy of the amended T4 slips to your National Verification and Collections Centre (NVCC) with a letter explaining the reason for the amendment
• do not file an amended T4 Summary

Amendments to a T4 return filed on paper cannot be filled out until the original T4 returns are processed.

Add T4 slips

You can add T4 slips online or on paper, regardless of how the information return was originally filed.

Online

You can add T4 slips:

• with a web access code using Web Forms or Internet file transfer
• without a web access code using MyBA or RAC

For more information, go to File information returns electronically (tax slips and summaries).

On paper

Fill out the following instructions to add a T4 slip on paper:

• identify the new T4 slips by writing "ADDITIONAL" at the top of each T4 slip
• send one copy of the additional T4 slips to their NVCC with a letter explaining the reason for the addition
• do not file an amended T4 Summary

Replace T4 slips

Employees who have lost or destroyed their T4 slips may request replacements. In this case, you must do the following:

• identify the replacement T4 slips by writing "DUPLICATE" at the top of each T4 slip
• issue the replacement T4 slips to the employee and keep a copy for record keeping purposes

Do not send a copy of the replacement T4 slip.

Cancel T4 slips

You can cancel T4 slips online or on paper, regardless of how the slips were originally filed.

Online

You can cancel T4 slips:

• with a web access code using Web Forms or Internet file transfer
• without a web access code using MyBA or RAC

For more information, go to File information returns electronically (tax slips and summaries).

Web Forms

Fill out the following when cancelling T4 slips using Web Forms:

• select the amended option
• cancel T4 slips by entering the exact data that was previously reported and choose the cancel option
• review the amended T4 Summary that Web Forms creates
• submit the T4 return

Importing a submission that was previously filed using Web Forms

Web Forms allows you to save a T4 return after filing. Complete the following when importing the saved T4 return to cancel T4 slips:

• import the original file
• select the cancelling T4 slips option
• choose the T4 slips to cancel
• remove the T4 slips that do not require cancelling
• keep the information that is on the T4 slip
• review the amended T4 Summary that Web Forms creates
• submit the T4 return

Internet File Transfer

Complete the following when cancelling T4 slips using Internet File Transfer:

• include only the T4 slips that need to be cancelled
• use the report type code A on the T4 Summary
• use the report type code C on the T4 slips
• enter all data that was on the original T4 slip
• include only the totals from the amended T4 slips on the amended T4 Summary

On paper

Complete the following instructions to cancel a slip on paper:

• identify the cancelled T4 slips by writing "CANCELLED" at the top of each T4 slip
• complete all necessary boxes, including the information that was correct on the original T4 slip
• send two copies of the cancelled T4 slips to the employee
• send one copy of the cancelled T4 slips to their NVCC with a letter explaining the reason for the cancellation
• do not file an amended T4 Summary

Cancel a T4 return

You can cancel the entire T4 return online or on paper, regardless of how it was originally filed or you can send a request by mail or fax to your NVCC, to the attention of Employer Services. To find the address, go to Addresses.

Digital services

Handle your business taxes online

My Business Account lets you view and manage your business taxes online.

Use My Business Account throughout the year to:

• make a payment online to the CRA with the Pay with a debit card through the CRA's My Payment service, create a pre-authorized debit (PAD) agreement or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to Payments to the CRA)
• request a payment search
• file or amend information returns without a web access code
• submit documents to the CRA
• manage authorized representatives and authorization requests
• authorize a representative for online access to your business accounts
• register to receive email notifications and to view mail from the CRA in My Business Account
• manage addresses, direct deposit information, program account names, operating names, phone numbers, and business numbers in your profile
• view and pay account balances
• calculate and make instalment payments
• provide a nil remittance
• transfer a misallocated payment
• track the progress of certain files you have submitted to the CRA
• submit an audit enquiry
• download reports
• request relief of penalties and interest
• manage multi-factor authentication settings

To log in to or register for the CRA’s digital services, go to:

• My Business Account, if you are a business owner
• Represent a Client, if you are an authorized representative or employee

For more information, go to Digital services for Businesses.

Receive your CRA mail online

Register for email notifications to find out when CRA mail, like your PD7A Statement of account for current source deductions and remittance voucher, is available in My Business Account.

For more information, go to Email notifications from the CRA – Businesses.

Create a pre-authorized debit agreement from your Canadian chequing account

A pre-authorized debit (PAD) is a secure online, self-service, payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA’s secure My Business Account service at My Business Account. PADs are flexible and managed by you. You can use My Business Account to view your account history and modify, cancel, or skip a payment. For more information, go to Pay by scheduled pre-authorized debit (PAD) through CRA online services.

Electronic payments

Make your payment using:

• your Canadian bank or credit union’s online banking, mobile app or telephone service
• the CRA’s My Payment service at Pay with a debit card through the CRA's My Payment service with your activated debit card from a participating Canadian bank or credit union with one of the following logos: Visa® Debit or Debit Mastercard® (does not include credit cards)
• pre-authorized debit (PAD) at My Business Account which lets you:
  • set up payments to the CRA from a Canadian chequing account on preset dates starting in five or more business days
  • pay an amount due, repay overpaid amounts or make instalment payments
  • view your account history and modify, cancel or skip a payment (for more information on PAD, go to Pay by scheduled pre-authorized debit (PAD) through CRA online services)
• the “Proceed to pay” button on the “View and pay account balance” page and other pages within My Business Account
• your credit card, Interac e-transfer or PayPal through one of the third-party service providers for a fee

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information after reading this guide, go to Taxes or call 1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information, go to Direct deposit.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications - CRA or call 1-800-959-5525.

Addresses

Tax Centres (TC)

Jonquière TC
Post Office Box 1300 LCD Jonquière
Jonquière QC G7S 0L5

Prince Edward Island TC
275 Pope Road
Summerside PE C1N 6A2

Sudbury TC
Post Office Box 20000, Station A
Sudbury ON P3A 5C1

National Verification and Collection Centres (NVCC)

Newfoundland and Labrador NVCC
Post Office Box 12071 Station A
St‑John's NL A1B 3Z1

Shawinigan NVCC
4695 Shawinigan-Sud Boulevard
Shawinigan-Sud QC G9P 5H9

Surrey NVCC
9755 King George Boulevard
Surrey BC V3T 5E1

Winnipeg NVCC
66 Stapon Road
Winnipeg MB R3C 3M2

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.

Teletypewriter (TTY) and Video Relay Service (Canada VRS) users

If you use a TTY for a hearing or speech impairment and use a TTY, call 1-800-665-0354.

If you use the Canada VRS application, call 1-800-561-6393.

If you use another operator assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers.

Publications for employers

• How to file information returns
• Distribute the slips
• Remit (pay) payroll deductions and contributions

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal for the Canada Pension Plan or Employment Insurance) if you disagree with an assessment, determination or decision.

For more information about objections and related deadlines, go to File an objection.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency.
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Send feedback about CRA service.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Reprisal Complaints.