Other information codes for the T4 slip

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 include this amount in box 14.

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 include 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. Include this amount in box 14. If any part was for medical travel assistance, see code 33.

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 reported under code 32.

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. Include 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. Include this amount in box 14. If any amount was for a home-relocation loan, see code 37.

For more information, see archived Interpretation Bulletin IT-421, Benefits to individuals, corporations and shareholders from loans or debt.

Code 37 – Employee home-relocation loan deduction

If the taxable benefit you provided to your employee under code 36 is the result of an interest-free or low-interest home-relocation loan, you have to identify the amount the employee can deduct under code 37. Do not include this amount in box 14.

Code 38 – Security options benefits

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. Include this amount in box 14.

For more information, go to Security options.

Code 39 – Security options deduction – 110(1)(d)

If the employee is entitled to a deduction under paragraph 110(1)(d) of the Income Tax Act, enter code 39 and one-half of the amount you reported under code 38 for those shares. Do not include this amount in box 14.

For more information, go to Security options.

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. Include this amount in box 14.

For details on calculating taxable benefits, go to Benefits and allowances.

Code 41 – Security options deduction – 110(1)(d.1)

If the employee is entitled to a deduction under paragraph 110(1)(d.1) of the Income Tax Act, enter code 41 and one-half of the amount you reported under code 38 for those shares. Do not include 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. Include this amount in box 14.

Code 43 – Canadian Forces personnel and police deduction

Canadian Forces personnel and police officers who are deployed outside Canada on a high-risk or current moderate-risk operational mission can claim a deduction from taxable income for the amount of employment earnings they receive during these missions. Enter code 43 and the amount of these earnings, up to the maximum rate of pay earned by a non-commissioned member of the Canadian Forces. Include this amount with the total employment earnings reported in box 14.

Code 66 – Eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) that was paid in the year and is eligible for transfer to an RPP or RRSP, even if not transferred. Do not include this amount in box 14.

For more information, go to Retiring allowances.

Code 67 – Non-eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) not eligible for transfer to an RPP or RRSP. Do not include this amount in box 14.

For more information, go to Retiring allowances.

Code 68 – Indian (exempt income) – Eligible retiring allowances

Enter the amount of retiring allowances (also called severance pay) that was paid to an Indian in the year and is eligible for transfer to an RPP or RRSP, even if not transferred. Do not include this amount in box 14.

For more information, go to Retiring allowances. For more information on how to report income paid to an Indian, go to Indians.

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

Enter the amount of retiring allowances (also called severance pay) that was paid to an Indian in the year and is not eligible for transfer to an RPP or RRSP. Do not include this amount in box 14.

For more information, go to Retiring allowances. For more information on how to report income paid to an Indian, go to Indians.

Code 70 – Municipal officer's expense allowance

If you are a municipal corporation or board and you pay an expense allowance to an elected officer to perform the duties of that office, enter the non-taxable portion under code 70.

Code 71 – Indian (exempt income) – Employment

If you are an employer paying tax-exempt salary or wages to an Indian, go to Indians – Tax-exempt employment income.

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 while a contributor to an RPP, go to Box 20 – RPP 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 while not a contributor to an RPP, go to Box 20 – RPP contributions.

Code 77 – Workers' compensation benefits repaid to the employer

Enter the amount of workers' compensation benefits repaid to the employer that was previously included in the employee's salary. This allows employees to claim a corresponding deduction as other employment expenses on their income tax and benefit returns.

For more information, see Workers’ compensation claims.

Code 78 – Fishers – Gross income

Enter the amount paid or payable to the fisher from the proceeds of a catch. Do not include this amount in box 14.

In addition, report either the net partnership or owner amount using code 79 or the shareperson amount using code 80. For more information, go to Fishing income.

Code 79 – Fishers – Net partnership amount

Enter the amount that is the product of the gross income (or gross value of the catch) reported under code 78, minus the 25% prescribed amount and the total amount paid to the shareperson reported under code 80, multiplied by your partnership agreement allocation. See Example 5 in Guide T4005, Fishers and Employment Insurance. Include this amount in box 24 (and in box 56 for fishers in Quebec). Do not include this amount in box 14.

Code 80 – Fishers – Shareperson amount

Enter the amount paid or payable to the fisher from the proceeds of a catch based on the sharing arrangement agreed to before embarking on the fishing trip. Include this amount in box 24 (in box 56 for fishers in Quebec) and with code 78. Do not include this amount in box 14.

Code 81 – Placement or employment agency workers – Gross income

This is the gross earnings of placement and employment agency workers. For more information, go to Placement or employment agency workers.

Code 82 – Taxi drivers and drivers of other passenger-carrying vehicles – Gross income

Enter the gross earnings of taxi drivers or drivers of other passenger-carrying vehicles under code 82 only if they are self-employed. Do not include this amount in box 14.

For more information, go to T4 filing for taxi drivers and drivers of other passenger-carrying vehicles.

Code 83 – Barbers or hairdressers – Gross income

Enter the gross earnings of barbers or hairdressers under code 83 only if they are self-employed. Do not include this amount in box 14.

For more information, go to T4 filing for barbers and hairdressers.

Code 84 – Public transit pass

Individuals can claim the cost of monthly or longer duration public transit passes. Public transit includes transit by local bus, streetcar, subway, commuter train or bus, and local ferry. Eligible transit passes must allow for unlimited use for the period they are valid and must be for transit in Canada.

The public transit pass includes costs for:

• weekly passes if you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period. Each pass must give the holder the right to unlimited public transit use within an uninterrupted period for at least 5 days; and
• the use of an electronic payment card if the card is:
  • used for at least 32 one-way trips during an uninterrupted period not exceeding 31 days; and
  • issued by a public transit authority that records and provides a receipt for the cost and usage of the card.

Enter the total of amounts paid by the employee (for example, through payroll deductions) to purchase public transit passes. Also include amounts that you paid on behalf of the employee that are reported as a taxable benefit under code 40. The taxable benefit portion must also be included in Box 14 – Employment income.

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

An employee can claim premiums he or she paid to a private health services plan 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, we may ask the employee to provide supporting documents. For more information, see archived Interpretation Bulletin IT-339, Meaning of private health services plan (1988 and subsequent taxation years) and New position on private health services plans – Questions and answers.

Code 86 – Security options election

Enter the total amount of the security option cash-outs that you have elected not to claim as an expense. This amount is already included in box 14.

Code 87 – Emergency services volunteer exempt amount

Enter 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, using code 87.

If you employed the individual other than as a volunteer for the same or similar duties, the whole amount is taxable. Include the whole amount in box 14 and do not use code 87.

Code 88 – Indian (exempt income) – self-employment

Enter the 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. For more information, go to Indians - Tax-exempt self-employment income. Do not include this amount in box 14.

Date modified:

2016-12-22