Deferred amounts paid to the participant during the leave period

How to fill out the T4 slip

Prepare the T4 slip in the following way when you pay the deferred amounts to the participant during the leave period.

Box 14 – Employment income

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

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

Enter the CPP/QPP contributions you deducted from the participant's deferred amounts you paid during the leave period.

Box 18 – Employee's EI premiums

Leave this box blank.

Box 22 – Income tax deducted

Enter 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

Enter "0."

Box 26 – CPP/QPP pensionable earnings

Enter the amount of the participant's pensionable earnings on which you calculated the CPP/QPP contributions, up to a maximum of $54,900 for 2016. Enter "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 in the CPP/QPP or PPIP boxes, unless the earnings were exempt for the entire period of employment.

Box 55 – Employee's PPIP premiums

Leave this box blank.

Box 56 – PPIP insurable earnings

Leave this box blank.

Date modified:

2016-12-22