Your T4 slip (Statement of Remuneration Paid) is the foundation of your Canadian tax return. Every employer who paid you employment income in 2025 must issue a T4 by the last day of February 2026. If you worked for more than one employer, you’ll have a T4 from each. You enter the information from all your T4s onto your T1 personal income tax return.
Quick answer: Box 14 of your T4 is your total employment income before deductions. Box 22 is income tax deducted. Box 16 is CPP contributions. Box 18 is EI premiums. These four boxes go onto your tax return and determine how much tax you owe (or your refund).
Where to Find Your T4
From your employer:
- Many employers provide T4s through their payroll portal (ADP, Ceridian, Payworks, etc.)
- Alternatively, your employer mails or hands you a paper copy
In CRA My Account: Log in at canada.ca/my-cra-account, go to “Tax information slips (T4 and more)”, and download the PDF. T4s usually appear in CRA My Account by late February or early March — the same data your employer sent to the CRA.
Through tax software (Auto-fill): Most NETFILE-certified software can import your T4 data directly from CRA My Account using Auto-fill my return (AFR). This saves manual data entry and reduces errors.
T4 Box-by-Box Explanation
The Most Important Boxes
| Box | What It Is | Where It Goes on Your Return |
|---|---|---|
| 14 | Total employment income (gross) | Line 10100 |
| 22 | Income tax deducted | Line 43700 (taxes already paid) |
| 16 | Employee CPP contributions | Line 30800 (CPP credit) |
| 17 | Employee CPP2 contributions | Line 30800 (CPP credit) |
| 18 | Employee EI premiums | Line 31200 (EI credit) |
| 52 | Pension adjustment | Reduces your RRSP room |
| 46 | Charitable donations | Line 34900 (donations credit) |
Income Boxes (What’s Included in Box 14)
Box 14 includes:
- Regular salary and wages
- Overtime pay
- Vacation pay paid out
- Bonuses and commissions
- Retroactive pay
- Tips reported through your employer’s payroll
- Most taxable benefits (see “Other Income Boxes” below)
Box 14 does not include income from self-employment, investment income, or government benefits — those come on different slips.
Other Income Boxes
| Box | Description |
|---|---|
| 24 | EI insurable earnings (what your EI premium in Box 18 was based on) |
| 26 | CPP/QPP pensionable earnings (what your CPP contribution in Box 16 was based on) |
| 28 | Other employment income (tips not reported through payroll; certain allowances) |
| 29 | Employment code (a 2-digit code identifying the type of employee; used by CRA, not entered on your return) |
| 30 | Board and lodging (value of room and board provided by your employer — taxable) |
| 31 | Allowances — board and lodging at special work sites |
| 32 | Travel in a prescribed zone — allowances |
| 33 | Medical travel allowances |
| 34 | Personal use of employer’s automobile |
| 36 | Interest-free or low-interest loans |
| 37 | Employee home relocation loan deduction |
| 38 | Security options benefits (value of stock options exercised) |
| 39 | Security options deduction (50% deduction for certain qualifying options) |
| 40 | Other taxable allowances and benefits (catch-all for benefits not listed elsewhere: personal use of a company car, group RRSP contributions by employer, etc.) |
| 41 | Security options deductions — 110(1)(d.1) |
| 42 | Employment commissions |
| 43 | Canadian Forces personnel and police deduction |
| 44 | Union dues (can be deducted on your return at Line 21200) |
| 46 | Charitable donations (reported through employer payroll giving) |
| 50 | RPP contributions (Registered Pension Plan — your contributions to an employer pension) |
| 52 | Pension adjustment (reduces your RRSP room — this figure appears in CRA My Account) |
| 55 | Provincial income tax deducted (for Quebec employees) |
| 56 | Quebec provincial tax deducted |
Benefit Boxes (Taxable Benefits)
Some employer-provided benefits are taxable and appear as codes in Box 40 (Other taxable allowances and benefits). Common taxable benefits include:
| Benefit | Taxable? |
|---|---|
| Group RRSP employer contributions | ✅ Yes (Box 40) |
| Personal use of company car | ✅ Yes (Box 34 or 40) |
| Health and dental plan premiums (employer-paid) | ✅ Yes in most provinces |
| Life insurance premiums over group term | ✅ Yes |
| Cell phone for personal use | ✅ Yes (if personal use portion not excluded) |
| Gym membership | ✅ Yes |
| Free or subsidised housing | ✅ Yes (Box 30) |
Note: Employer contributions to group health plans are taxable in most provinces (except Quebec where they may be excluded). This is one of the most commonly misunderstood elements of a T4.
How to Enter Your T4 on Your Tax Return
When completing your T1 return (manually or through tax software):
- Box 14 → Line 10100 (Employment income)
- Box 22 → Line 43700 (Income tax deducted — this reduces your final tax owing)
- Box 16 → Line 30800 (CPP employee contributions — generates a non-refundable tax credit)
- Box 17 → Line 30800 (CPP2 contributions if applicable)
- Box 18 → Line 31200 (EI premiums — generates a non-refundable tax credit)
- Box 44 → Line 21200 (Union or professional dues — deductible from income)
- Box 46 → Line 34900 (Charitable donations — generates a tax credit)
- Box 50 → Line 20700 (RPP deduction if shown on your T4)
If you use Auto-fill in NETFILE software, all boxes are imported automatically and mapped to the correct lines.
What If You Have Multiple T4s?
If you worked for more than one employer in 2025, you will have a T4 from each. You must report all T4s. Common situations:
- You changed jobs mid-year
- You had a part-time job in addition to full-time employment
- You worked through an agency that issued its own T4
EI over-contribution: If you worked multiple jobs, it’s possible your combined EI premium deductions (Box 18 across all T4s) exceed the maximum for the year ($1,049.12 for 2025). The over-contribution is returned as a credit when you file your return — the software calculates this automatically.
CPP over-contribution: Similarly, if multiple employers each deducted CPP contributions up to the maximum, your combined deductions may exceed the annual maximum ($3,867.50 for 2025). The over-contribution is refunded via your tax return.
What to Do If Your T4 Is Wrong
A T4 error can happen — incorrect income amount, missing deduction, wrong SIN. Here is what to do:
Step 1: Contact Your Employer
Ask your payroll or HR department to issue an amended T4 (T4 Amendment). They must resubmit the corrected T4 to the CRA. The amended T4 will appear in CRA My Account once processed.
Step 2: File Your Return Using the Correct Amounts
If the amended T4 is not available before the filing deadline (April 30, 2026), file using the correct amounts and include a note in your return explaining that your T4 is being amended. Keep your own records of actual pay and deductions.
Step 3: If You Have Already Filed
Request a T1 adjustment:
- Online: CRA My Account → “Change my return” → adjust the affected lines
- Paper: Complete Form T1ADJ and mail to your tax centre
The CRA will reprocess your return and issue a revised Notice of Assessment.
T4 Slip Deadlines
| Event | Deadline |
|---|---|
| Employer must issue T4 to employee | February 28, 2026 |
| Employer must submit T4 to CRA | February 28, 2026 |
| T4s appear in CRA My Account | Late February to early March |
| You must file your return | April 30, 2026 (June 15 if self-employed) |
Related CA Tax Resources
- How to File Your Taxes on CRA My Account 2026 — step-by-step filing guide including entering your T4
- CRA My Account and NETFILE Guide — how to register and access your tax slips online
- NETFILE Eligibility Requirements 2026 — confirm you can file online
- CRA Notice of Assessment Guide — what happens after you file
- Canadian Income Tax Brackets 2026 — federal and provincial rates
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