T4 slip layout

This table contains 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 Deduction (PR05.1), Taxes tab.


Box	Description	Information reported
	Payer's name	Employer name from Company (HR00.1), or if independent reporting entity from Process Level (HR01.1)
	Employee's name and address	Employee's last name, first name, and middle initial from Employee (HR11.1). Also the employee's home address, from Employee (HR11.1) or the supplemental address if that option is selected on Year End Parameters (PR27.1) Topic T1.
	Year	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 Employee (HR11.1)
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 contributed to both plans, you must prepare a separate T4 slip for each.
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 contributed to both plans, you must prepare a separate T4 slip for each.
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	Amount of income tax deducted (from tax category 15).
Box 24	EI insurable earnings	Amount used to calculate the employee's EI premiums. You can override the current rates, maximums, and limits on T4-T4A Slips (PR240) or T4,T4A XML (PR241) on the Rates tab.
Box 26	CPP-QPP pensionable earnings	Amount used to calculate the employee's CPP/QPP premiums. You can override the current rates, maximums, and limits on T4-T4A Slips (PR240) or T4,T4A XML (PR241) on the Rates tab.
Box 28	Exempt (CPP-QPP, EI, and PPIP)	EI is marked as exempt with an X if Boxes 18 and 24 are blank and the PR13.5 for the EI deduction is flagged as a "B" in the Tax Exempt column. PPIP is marked as exempt with an X if Boxes 55 and 56 are blank and the PR13.5 for the PPIP deduction is flagged as a "B" in the Tax Exempt column.
Box 29 Derived. CPP/QPP is marked as exempt with an X if Boxes 16, 17, and 26 are blank and the PR13.5 for the CPP/QPP deduction is flagged as a "B" in the Tax Exempt column.	Employment Code	Specifies a special taxing situation. Selected on Canadian Employee Year-End Parameters (PR11.4)Derived. CPP/QPP is marked as exempt with on the Canadian Employee YE (C1) topic. Note: Only one code allowed per employee.
Box 44	Union dues	Printed if selected on Year End Parameters (PR27.1) Topic T1 (from tax status C6).
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 Parameters (PR27.1) Topic T1 (from tax status C8).
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 assigned on the Benefit Plan (BN15), Misc tab.
Box 52	Pension adjustment	Total pension amount specified on DC/DB Account Balances (BN55.1). This is rounded to the nearest whole number. The value is blank if Employee Died During Year Is Yes on Employee Year-End Parameters (PR11.4). See Knowledge Base article #1208990 for information about how to create a T4 slip for a Pension Adjustment only employee.
Box 54	Payroll Account Number	15-digit Payroll Account Number from Company (HR00.1) or from Process Level (HR01.1) if independent reporting entity.
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 if: 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 up to two deduction classes, or up to two pay summary groups on Year-End Parameters (PR27.1) on the T4 Box 40 Other Info - Part 1 (topic T2) which includes codes 30-39, Part 2 (topic T3) topic which includes codes 40-75, Part 3 (topic T4) which includes codes 77-83, and Part 4 (topic T5) which includes codes 66-69 and 84-88.


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 or motor vehicle	Amount of the benefit provided to the 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	Amount of taxable benefit an employee received under a corporation's agreement to issue its eligible publicly-listed shares or units of mutual fund trusts to the employee. Include this amount in Box 14.
39	Security options deduction 110(1)(d)	This amount is one-half of the shares amount reported under code 38 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.
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)	This amount is one-half of the shares amount reported under code 38 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.
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.
57	Employment Income – March 15 to May 9	For tax year 2020, in addition to reporting employment income in Box 14 or Code 71 - Other Information Code to report CEWS Employment Income – March 15 to May 9.
58	Employment Income – May 10 to July 4	For tax year 2020, in addition to reporting employment income in Box 14 or Code 71 - Other Information Code to report CEWS Employment Income – May 10 to July 4.
59	Employment Income – July 5 to August 29	For tax year 2020, in addition to reporting employment income in Box 14 or Code 71 - Other Information Code to report CEWS Employment Income – July 5 to August 29.
60	Employment Income – August 30 to September 26	For tax year 2020, in addition to reporting employment income in Box 14 or Code 71 - Other Information Code to report CEWS Employment Income – August 30 to September 26.
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 Parameters (PR27.1), you must also flag Indian Employee equals yes on Canadian Employee Year-End Parameters (PR11.4).
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 (PR11.4).
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 section called "Earnings of a Fisher" 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-carrrying 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 Parameters (PR27.1), you must also flag Indian Employee equals yes on Canadian Employee Year-End Parameters (PR11.4).