Guide to the T4 Slip in Canada: Understanding Your
By WelcomeAide Team
What Is a T4 Slip?
Quick tip: download the official T5007 first, then fill it while following this guide: Download T5007 form (official CRA).
The T4 slip, officially called the Statement of Remuneration Paid, is a tax information slip your employer issues to you after the end of each calendar year. It summarizes your total employment income, the income tax deducted, and contributions to programs like the Canada Pension Plan (CPP) and Employment Insurance (EI).
If you worked as an employee in Canada at any point during the tax year, you will receive a T4 from each employer. This slip is essential for filing your T1 General tax return — without it, you cannot accurately report your income or claim credit for the tax already withheld.
When Will You Receive Your T4?
Employers are required by law to issue T4 slips by the last day of February following the tax year. So for the 2025 tax year, your employer must provide your T4 by February 28, 2026.
You may receive it:
- By mail to your home address
- Electronically through your employer's payroll portal
- Through CRA My Account (after mid-March, the CRA posts copies of T4s that employers have submitted)
Newcomer tip: If you changed your address during the year, make sure your employer has your current mailing address. If you don't receive your T4 by early March, contact your employer directly. If they're unresponsive, call the CRA at 1-800-959-8281.
Understanding the Boxes on Your T4
The T4 slip contains many numbered boxes. Here are the most important ones for newcomers:
Box 14: Employment Income
This is your total gross employment income before any deductions. It includes your salary or wages, taxable benefits, and taxable allowances. This amount goes on Line 10100 of your T1 tax return.
Box 16: Employee's CPP Contributions
This shows how much you contributed to the Canada Pension Plan. CPP is a government pension program — both you and your employer contribute. Your contributions here are used to claim a tax credit on Line 30800 of your T1.
Newcomer tip: CPP contributions are mandatory if you're between ages 18 and 70 and earn more than $3,500 per year. Even if you plan to return to your home country, the contributions you make may be accessible through international social security agreements Canada has with many countries.
Box 17: Employee's QPP Contributions
If you worked in Quebec, this box shows your contributions to the Quebec Pension Plan (QPP) instead of CPP.
Box 18: Employee's EI Premiums
This is the amount you paid into Employment Insurance. EI provides temporary income if you lose your job, get sick, or take parental leave. Your EI premiums are claimed as a tax credit on Line 31200 of your T1.
Box 22: Income Tax Deducted
This is the total federal and provincial income tax your employer withheld from your paycheques during the year. This amount goes on Line 43700 of your T1 and is subtracted from the total tax you owe. If your employer withheld more than you actually owe, you'll get a refund.
Box 24: EI Insurable Earnings
This is the total earnings on which EI premiums were calculated. It may differ from Box 14 because some benefits aren't EI-insurable.
Box 26: CPP/QPP Pensionable Earnings
The total earnings on which CPP or QPP contributions were calculated.
Box 40: Taxable Allowances and Benefits
This includes the taxable value of certain benefits your employer provided, such as a company car, group life insurance premiums over $25,000, or housing allowances. These are already included in Box 14.
Box 44: Union Dues
If you paid union dues through payroll deduction, the total appears here. You can claim this as a deduction on Line 21200 of your T1.
Box 46: Charitable Donations
If you made charitable donations through payroll giving, the total is reported here. You can claim these as a tax credit on your T1.
Box 52: Pension Adjustment
If your employer has a registered pension plan or deferred profit-sharing plan, this box shows your pension adjustment. It affects your RRSP contribution room for the following year.
How to Use Your T4 When Filing Your Tax Return
- Report employment income: Enter Box 14 on Line 10100 of your T1.
- Claim CPP tax credit: Enter Box 16 on the CPP contributions line of Schedule 8 and claim the credit on Line 30800.
- Claim EI tax credit: Enter Box 18 on Line 31200.
- Report tax deducted: Enter Box 22 on Line 43700. This is the tax you've already paid.
- Claim union dues: If Box 44 has an amount, deduct it on Line 21200.
- Claim RPP contributions: If Box 20 has an amount (registered pension plan contributions), deduct it on Line 20700.
If you use tax software (which we strongly recommend), most of the above happens automatically when you enter the data from your T4 slip.
Multiple T4 Slips
If you worked for more than one employer during the year, you'll receive a separate T4 from each one. You need to report income from all T4 slips on your tax return. Add up all Box 14 amounts and enter the total on Line 10100, and add all Box 22 amounts for Line 43700.
Newcomer tip: It's common for newcomers to have multiple jobs in their first year while getting established. Keep every T4 slip — even from short-term or part-time work. Missing a T4 could trigger a reassessment from the CRA later.
What If Your T4 Has Errors?
If you notice an error on your T4 — for example, the income amount doesn't match your pay stubs, or your SIN is wrong — contact your employer immediately and ask them to issue a corrected T4 (called an "amended T4"). Do this before filing your tax return if possible.
If your employer refuses to correct it or has gone out of business, call the CRA at 1-800-959-8281. They can investigate and may issue an adjustment.
T4 vs. Other Tax Slips
The T4 is specifically for employment income. You may also receive other slips:
- T4A: Pension, retirement, and other income (scholarships, commissions if you're not an employee)
- T4E: Employment Insurance benefits
- T5: Investment income (interest, dividends)
- T3: Trust income
- T5007: Social assistance payments or workers' compensation
Each has a different purpose and goes on different lines of your T1. Make sure you report income from all slips you receive.
Storing Your T4 Slips
Keep copies of all your T4 slips for at least six years. The CRA can ask to see them during an audit or review. If you file electronically, you don't submit the T4 with your return, but you must have it available if requested.
Common Questions from Newcomers
I worked for only a few weeks. Will I still get a T4?
Yes. Even if you earned a small amount, your employer must issue a T4 if they deducted CPP, EI, or income tax, or if your employment income exceeded $500.
My T4 shows income, but I was paid cash for some work. What do I do?
Any income paid in cash that isn't on a T4 still needs to be reported as "Other income" on Line 13000 of your T1. Not reporting cash income is tax evasion and can result in penalties.
I was a temporary foreign worker. Do I get a T4?
Yes. Temporary foreign workers receive T4 slips just like Canadian citizens and permanent residents. You are still required to file a Canadian tax return.
Can I access my T4 online?
Yes. After mid-March, you can view your T4 in CRA My Account at canada.ca/my-cra-account. This is helpful if your employer sent it to an old address.
Understanding your T4 slip is fundamental to filing your Canadian taxes correctly. Take the time to review each box, compare it to your pay stubs, and report everything accurately. When in doubt, consult a tax professional or visit a free tax clinic in your community.
Download This Form
Before you submit anything, download the latest official file here: Download T5007 form (official CRA). Always use the latest version.
Related internal guides
Official external resources
- Download T5007 form (official CRA)
- IRCC forms and guides library
- IRCC document checklists
- CRA forms and publications
- IRCC processing times
- WelcomeAide Blog — browse all newcomer guides and updates
- Tax Guide — understand taxes, filing deadlines, and common credits
- Banking Guide — compare newcomer banking options and account types
- Cost Calculator — estimate monthly living costs in Canada
- Benefits Guide — find federal and provincial financial supports
- How to Fill Out the TD1 Personal Tax Credits Return Form
- Understanding the T5 Slip: Investment Income in Canada
- How to File Your T1 General Tax Return in Canada
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