Salary paid while the participant is working

How to fill out the T4 slip

Prepare the T4 slip in the following way when you pay a salary to the participant while he or she is working.

Box 14 – Employment income

Enter 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

Enter the CPP/QPP contributions you deducted from the participant's net salary (the salary minus the deferred amounts) while the person was working.

Box 18 – Employee's EI premiums

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

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 the amount of insurable earnings on which you calculated the participant's EI premiums, up to a maximum of $50,800 for 2016. Enter "0" if there are no insurable earnings.

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)

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

Box 55 - Employee's PPIP premiums

Enter the PPIP premiums you deducted from the participant's gross earnings (including deferred amounts) while the person was working in Quebec.

Box 56 – PPIP insurable earnings

For participants working in Quebec, enter the total amount used to calculate the participant's PPIP premiums, up to a maximum of $71,500 for 2016.

Date modified:

2016-12-22