T4 slip layout

This table shows the information that is reported in each box of the T4 slip.

For complete information about what is included in these boxes, see the relevant government publication.

Tax status and tax categories are defined on the Deduction Code.

Box Description Information reported
Payer's name Employer name from Legal Entity
Employee's name and address Employee's last name, first name, and middle initial from Resource.

Also includes the employee's home address, or the supplemental address if that option is selected on Year End Configurable Fields Topic T4 Parameters.
Year The year in which the remuneration was paid to the employee.
Box 10 Province of employment Specifies where the employee reported to work from deduction history.

If an employee worked in more than one province, a separate T4 is printed for each.
Box 12 Social Insurance Number Employee SIN from the Resource’s Identification Number
Box 14 Employment income Amount of income before deductions.
Box 16 Employee's CPP contributions Amount deducted from the employee for contributions to the Canada Pension Plan (CPP) from tax category 1.

The total contributions to both the CPP and QPP plans should not be more than the maximum contribution for the year. If an employee contributes to both plans, you must prepare a separate T4 slip for each.
Box 16A Employee's second CPP contributions Amount deducted from the employee for their second additional contributions to the Canada Pension Plan (CPP) from tax category 1.
Box 17 Employee's QPP contributions Amount deducted from the employee for contributions to the Quebec Pension Plan (QPP) from tax category 1.

The total contributions to both the CPP and QPP plans should not be more than the maximum contribution for the year. If an employee contributes to both plans, you must prepare a separate T4 slip for each.
Box 17A Employee's second QPP contributions Amount deducted from the employee for their second contributions to the Quebec Pension Plan (QPP) from tax category 1.
Box 18 Employee's EI premiums Amount deducted from the employee for EI premiums from tax category 2.
Box 20 RPP contributions Amount deducted from the employee for contributions to a registered pension plan (RPP) from tax status C2.
Box 22 Income tax deducted The amount of income tax deducted from tax category 15.
Box 24 EI insurable earnings Amount used to calculate the employee's EI premiums.
Box 26 CPP-QPP pensionable earnings Amount used to calculate the employee's CPP/QPP premiums.
Box 28 Exempt (QPP/CPP) CPP/QPP is marked as exempt with an X if Boxes 16, 17, and 26 are blank and the CPP or QPP Employee Deduction Tax Exempt field is Exempt from both Taxable Wage and Tax.
Box 28 Exempt (EI) EI is marked as exempt with an X if Boxes 18 and 24 are blank and EI Employee Deduction Tax Exempt field is Exempt from both Taxable Wage and Tax.
Box 28 Exempt (PPIP) PPIP is marked as exempt with an X if Boxes 55 and 56 are blank and PIPP Employee Deduction Tax Exempt field is Exempt from both Taxable Wage and Tax.
Box 29 Derived Employment Code Specifies a special taxing situation.

Selected on Canadian employee year-end parameters.

Note: Only one code allowed per employee.
Box 44 Union dues Printed if selected on Year End Configurable Fields Topic T4 Parameters.
Box 45 Employer-offered dental benefits Used to report the type of dental insurance coverage the employer provided to the employee during the year.
Box 46 Charitable donations Printed if selected on Year End Configurable Fields Topic T4 Parameters.
Box 50 RPP or DPSP registration number Seven-digit registration number for a registered pension plan (RPP) or a deferred profit-sharing plan (DPSP), or the seven-digit plan identification number for an unregistered foreign pension plan under which a pension adjustment (PA) was reported.

This number is derived from the selected Benefit Plan Registration Number.
Box 52 Pension adjustment Total pension amount of the Benefit Plan Code defined in the yearned Employee Configurable Fields.

This amount is rounded to the nearest whole number. The value is blank if Employee Died During Year is enabled on Employee Year-End Parameters.
Box 54 Payroll Account Number 15-digit Payroll Account Number from Legal Establishment
Box 55 Employee's provincial parental insurance plan premiums The amount deducted from the employee working in Quebec for PPIP premiums (from tax category 5)
Box 56 Employee's provincial parental insurance plan insurable earnings The amount used to calculate the Quebec PPIP premiums.
Note: You must leave the box blank in these cases:
  • There are no insurable earnings.
  • Insurable earnings are the same as the employment income in Box 14.
  • Insurable earnings are over the maximum for the year.
Note: If more than six codes apply to the same employee, then additional T4 slips are generated.

This table contains descriptions of the codes that are reported in the Other Information area at the bottom of the T4 slip. These codes relate to employment commissions, taxable allowances and benefits, deductible amounts, and other entries, if they apply. The Taxable Benefits guide contains more information about these benefits.

For most of these codes (except for Code 73), you can select a pay class, or deduction class on Year End Configurable Fields on the T4 Box 40 Other Information.
Code Description Information reported
30 Board and lodging Amount provided to the employee for free or subsidized housing, or board and lodging. This amount is included in Box 14.
31 Special work site Amount provided to the employee for board and lodging at a special work site in a prescribed zone. Do not include this amount in Box 14 or under code 30.
32 Travel in a prescribed zone Amount provided to the employee for living in a prescribed zone with an amount for travel assistance. This amount is included in Box 14.
33 Medical travel assistance Amount provided to the employee living in a prescribed zone for medical travel assistance.
34 Personal use of employer's automobile Amount of the benefit provided to the or motor vehicle employee for the use of an automobile or motor vehicle. This amount is included in box 14.
36 Interest-free and low-interest loan Amount provided to the employee from this type of loan, including a home loan, because of an office or employment. This amount is included in Box 14.
37 Employee home-relocation loan deduction Amount the employee can deduct if the employee received an interest-free or low-interest home-relocation loan. Do not include this amount in Box 14.
38 Security options benefits - before June 25, 2024 This amount is one-third (period: from June 25, 2024 to December 31, 2024) or one-half (period: after December 31, 2024) of the shares amount if the employee is entitled to deduction under paragraph 110(1)(d) of the Income Tax Act. Do not include this amount in Box 14.
39

Security options deduction 110(1)(d) - before June 25, 2024

 This amount is one-third (period: from June 25, 2024 to December 31, 2024) or one-half (period: after December 31, 2024) of the shares amount if the employee is entitled to a deduction under paragraph 110(1)(d.1) of the Income Tax Act. Do not include this amount in Box 14.
40 Other taxable allowances and benefits Amount of other taxable allowances or benefits not included elsewhere on the T4 slip. Include this amount in Box 14.
41 Security options deduction 110(1)(d.1) - before June 25, 2024

Enter RPP contributions relating to tax-exempt employment income paid to employee who is registered or entitled to be registered under the Indian Act using code 94. The amount of tax-exempt employment income you paid is the amount reported using code 71. Do not use code 94 before January 13, 2025, if you are filing electronically.
42 Employment commissions Amount of the employee's commissions if an employee sold property or negotiated contracts for you. Include this amount in Box 14.
43 Canadian Forces personnel and police deduction Canadian Forces personnel and police 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. Specify code 43 and the amount of these earnings, up to a maximum rate of pay earned by a non-commissioned member of the Canadian Forces. Include this amount in Box 14.
66 Eligible retiring allowances 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.
67 Non-eligible retiring allowances 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.
69 Indian (exempt income) – Non-eligible retiring allowances 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.
71

Indian (exempt income) - Employment

 Amount of non-taxable salary or wages paid to an Indian.

In addition to setting up information on Year End Configurable Fields, you must also flag Indian Employee equals yes on Canadian Employee Year-End Parameters.
72 Section 122.3 income employment outside Canada Amount of income for employment outside Canada that qualifies for a tax credit under section 122.3 of the Income Tax Act.
73 Number of days outside Canada Number of days corresponding to income reported in Box 72.

This must be specified on Canadian Employee Year-End Parameters.
74 Past service contributions for 1989 or earlier years while a contributor If the amount reported in Box 20 is a combination of contributions for current and past services that relate to 1989 or earlier years of past service, this amount specifies the employee contributions while a contributor.
75 Past service contributions for 1989 or earlier years while not a contributor If the amount reported in Box 20 is a combination of contributions for current and past services that relate to 1989 or earlier years of past service, this amount specifies the employee contributions while not a contributor.
77 Workers' compensation benefits repaid to the employer Amount of workers' compensation benefits repaid to the employer, which was previously included in the employee's salary.
78 Fishers – Gross earnings The earnings of a fisher are the amount paid or payable to the fisher from the proceeds of a catch. These earnings do not include amounts paid for a catch or part of a catch made by other persons who were not members of the crew.

For more information, see the "Earnings of a Fisher" section in the publication called Fishers and Employment Insurance (T4005).
79 Fishers – Net partnership amount Specify the amount that is the product of the gross earnings amount (or gross value of the catch) reported in Box 78, minus the 25% prescribed amount and the total amount paid to the sharepersons reported in Box 80, multiplied by your partnership agreement allocation.

Include this amount in Box 24. Do not include this amount in Box 14.
80 Fishers – Shareperson amount 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 and Box 78.
81 Placement or employment agency workers gross earnings. Specify the gross earnings of placement and employment agency workers using code 81.
82 Taxi drivers and drivers of other passenger-carrying vehicles gross earnings Specify the gross earnings of a taxi driver or driver of another passenger-carrying vehicle using code 82.
83 Barbers or hairdressers gross earnings Specify the gross earnings of a barber or hairdresser using code 83.
84 Public Transit Pass Specify the cost of public transit passes using code 84. 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.
85 Employee-paid premiums for private health services plans Amount an employee paid as premiums to a private health services plan. Do not include this amount in Box 14.
86 Security options election Amount of security options cash-outs that have not been claimed as an expense. This amount is included in Box 14.
87 Emergency services volunteer exempt amount Specify 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.

If you employed the individual (other than as a volunteer) for the same or similar duties, then the whole amount is taxable. Include the whole amount in box 14 and do not use code 87.
88 Indian (exempt income) - Self-Employment Amount of non-taxable salary or wages paid to a self-employed Indian.

In addition to setting up information on Year End Configurable Fields, you must also flag Indian Employee equals yes on Canadian Employee Year-End Parameters.
91 Security options deduction 110(1)(d) - on or after June 25, 2024. This amount is one-third (period: from June 25, 2024 to December 31, 2024) or one-half (period: after December 31, 2024)of the shares amount if the employee is entitled to deduction under paragraph 110(1)(d) of the Income Tax Act. Do not include this amount in Box 14.
92 Security options deduction 110(1)(d.1) - on or after June 25, 2024. This amount is one-third (period: from June 25, 2024 to December 31, 2024) or one-half (period: after December 31, 2024)of the shares amount if the employee is entitled to a deduction under para- graph 110(1)(d.1) of the Income Tax Act. Do not include this amount in Box 14.
94 Indian (exempt income) - RPP contributions Enter RPP contributions relating to tax-exempt employment income paid to employee who is registered or entitled to be registered under the Indian Act using code 94. The amount of the tax-exempt employment income you paid is the amount reported using code 71. do not use code 94 before January 13, 2025 if you are filing electronically.
95 Indian(exempt income) - Union Dues Enter the union dues relating to tax-exempt employment income paid to employee who is registered or entitled to be registered under the Indian Act using code 95. The amount of the tax-exempt employment income you paid is the amount reported using code 71.