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.

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.

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, see code 33 below.

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 2022. For more information, go to Northern Residents Deductions for 2022 or see “Travel assistance benefit” in Chapter 4 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.

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.

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, see archived Interpretation Bulletin IT‑421R2, Benefits to individuals, corporations and shareholders from loans or debt.

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, enter code 38 and the corresponding amount.

Also report this amount in box 14.

For more information, go to Security options.

If the employee is entitled to a deduction under paragraph 110(1)(d) of the Income Tax Act (for shares issued or sold by a Canadian-controlled private corporation (CCPC)), enter code 39 and the amount of the deduction to which they are eligible.

Do not include this amount in box 14.

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.

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 Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.

If the employee is entitled to a deduction under paragraph 110(1)(d.1) of the Income Tax Act (for shares issued or sold by a Canadian-controlled private corporation), enter code 41 and one‑half of the amount you reported under code 38 for those shares.

Do not report this amount in box 14. For more information, go to Security options.

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.

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 receive 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, up to the maximum rate of pay earned by a lieutenant‑colonel of the Canadian Armed Forces.

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

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 (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.

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.

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.

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 for a period of service while the employee was a contributor to an RPP.

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

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.

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” in Chapter 6 of Guide T4001, Employers’ Guide – Payroll Deductions and Remittances.

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, see archived Interpretation Bulletin IT‑339R2, Meaning of private health services plan (1988 and subsequent taxation years) and go to Private Health Services Plan

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.

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.