Understanding Your T4 Slip as a Newcomer to Canada

If you have worked in Canada, you will receive a T4 slip from your employer early each year. The T4, officially called the Statement of Remuneration Paid, is one of the most important tax documents you will encounter as a newcomer. It summarizes your employment income and the deductions your employer made throughout the previous calendar year. Understanding your T4 is essential for filing your income taxes correctly, claiming the benefits you are entitled to, and staying compliant with the Canada Revenue Agency (CRA). In this guide, we break down everything you need to know about the T4 slip in plain, easy-to-understand language.

What Is a T4 Slip?

A T4 slip is an official tax information slip issued by your employer. It reports the total amount of employment income you earned during the calendar year and the amounts deducted for income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums. Your employer is required by law to prepare a T4 for every employee who earned more than $500 in the year, or from whom income tax, CPP, or EI was deducted.

The T4 is not a bill or a payment request. It is an information document that you need when you file your annual income tax return. The CRA also receives a copy of your T4 directly from your employer, so the information you report on your tax return must match what your employer submitted. You can learn more about T4 slips and other tax information slips on the CRA tax slips information page.

For newcomers, the T4 may look unfamiliar at first, but it follows a standardized format that becomes easy to read once you understand the layout. Each piece of information is placed in a numbered box, and each box has a specific meaning. We will go through the most important boxes below.

When Should You Receive Your T4?

Canadian employers are legally required to issue T4 slips to their employees by the last day of February each year for the previous calendar year. For example, for income earned in 2025, your employer must provide your T4 by February 28, 2026. If you worked for multiple employers during the year, you will receive a separate T4 from each one.

Your T4 may arrive by mail or be available electronically through your employer's payroll system. Many larger companies use online payroll portals where you can download your T4 as a PDF. If you have registered for CRA My Account, your T4 information will also appear there once your employer has filed it with the CRA. This usually happens in March. CRA My Account is a free and secure online portal where you can view your tax information, check your benefit payments, and manage your tax affairs.

Keep your T4 slips in a safe place. You may need them when applying for loans, mortgages, or government programs that require proof of income. Our Document Explainer tool can help you understand any section of your T4 or other CRA documents that seem confusing.

How to Read Your T4 Slip: Key Boxes Explained

The T4 slip contains many numbered boxes, but not all of them will be filled in for every employee. Here are the most important boxes you should understand:

Box 14 - Employment Income

This is the most important box on your T4. It shows your total gross employment income before any deductions. This is the total amount your employer paid you during the year, including regular wages, salary, commissions, bonuses, vacation pay, and taxable benefits. This is the number you report as employment income on your tax return.

Box 16 - Employee's CPP Contributions

This box shows the amount of Canada Pension Plan contributions deducted from your pay. CPP is a mandatory contribution that funds your future pension benefits. The contribution rate is shared between you and your employer. As a newcomer, your CPP contributions start accumulating from the day you begin working in Canada.

Box 18 - Employee's EI Premiums

This box shows the amount deducted for Employment Insurance premiums. EI provides temporary income support if you lose your job, take maternity or parental leave, or are unable to work due to illness. Understanding your EI contributions is important because they determine your eligibility for EI benefits if you ever need them.

Box 22 - Income Tax Deducted

This box shows the total amount of federal and provincial income tax your employer withheld from your paycheque throughout the year. This is the tax you have already paid. When you file your tax return, the CRA will calculate your actual tax liability and compare it to the amount in Box 22. If you paid too much, you will receive a refund. If you paid too little, you will owe the difference.

Box 24 - EI Insurable Earnings

This box shows the total earnings on which your EI premiums were calculated. There is a maximum insurable earnings amount each year, so this number may differ from your total employment income in Box 14 if you earned above the maximum.

Box 26 - CPP/QPP Pensionable Earnings

This box shows the total earnings on which your CPP contributions were calculated. Like EI, there is a maximum pensionable earnings amount, so this figure may also differ from Box 14.

Other Common Boxes

Depending on your employment situation, you may see amounts in other boxes. Box 40 shows taxable benefits and allowances, such as employer-provided health benefits or a company car. Box 44 shows union dues, which are tax-deductible. Box 46 shows charitable donations made through payroll deductions. If any of these boxes are filled in, they may affect your tax return, so take note of them.

What to Do If Your T4 Is Missing or Incorrect

If you have not received your T4 by mid-March, the first step is to contact your employer directly. There may be a delay in processing, or the slip may have been sent to an old address. If you cannot reach your employer, or if they refuse to issue a T4, you can contact the CRA directly for assistance.

If you received your T4 but believe the information is incorrect, contact your employer immediately. Common errors include incorrect income amounts, wrong social insurance numbers, or missing deductions. Your employer can issue an amended T4 if a mistake is found. It is important to resolve any discrepancies before you file your tax return, because the CRA will compare your return to the T4 information they received from your employer.

Even if you have not received your T4 by the tax filing deadline, you are still required to file your taxes on time. In this situation, use your pay stubs and employment records to estimate your income and deductions. Make a note on your tax return that the T4 was not received. You can amend your return later once the T4 arrives. The tax filing deadline for most individuals in Canada is April 30. For more details on filing deadlines, visit the CRA filing deadlines page.

Using Your T4 to File Your Tax Return

Filing your income tax return is a legal requirement for all Canadian residents who earn income. Your T4 slip is the foundation of your tax return if you are an employee. When you file online using certified tax software through NETFILE, much of the information from your T4 will be auto-filled if you are connected to CRA My Account.

Here is a simplified overview of how T4 information flows into your tax return:

• Box 14 (Employment Income) goes onto Line 10100 of your return
• Box 16 (CPP Contributions) goes onto Line 30800 as a tax credit
• Box 18 (EI Premiums) goes onto Line 31200 as a tax credit
• Box 22 (Income Tax Deducted) goes onto Line 43700 as tax already paid
• Box 44 (Union Dues) goes onto Line 21200 as a deduction

If you are filing your taxes in Canada for the first time, we strongly recommend using our Tax Return Guide which walks you through the entire process step by step. Many newcomers are eligible for tax credits and benefits they do not know about, such as the GST/HST credit and the Canada Child Benefit.

T4 Slips and Your First Year in Canada

Your first year in Canada presents some unique tax situations. If you arrived partway through the year, your T4 will only reflect income earned from your arrival date onward. You are considered a newcomer to Canada for tax purposes in your first year, and you only need to report your Canadian income from the date you became a resident.

Filing a tax return in your first year is especially important because it establishes your eligibility for government benefits like the GST/HST credit, the Canada Child Benefit, and provincial benefits. Even if you earned very little income or no income at all, filing a return unlocks these benefits. Check our Benefits Finder to discover what you may be eligible for.

Keep in mind that you may also have tax obligations in your home country for income earned before you moved to Canada. Consult a tax professional if you have questions about reporting foreign income or claiming foreign tax credits.

Other Tax Slips You Might Receive

In addition to the T4, there are other tax slips you might encounter in Canada. The T4A reports pension, retirement, annuity, and other income such as scholarships or freelance payments. The T4E reports Employment Insurance benefits received. The T5 reports investment income such as interest and dividends from bank accounts. The T3 reports income from mutual funds and trusts.

Each of these slips reports different types of income that must be included on your tax return. If you receive multiple slips, you need to report the income from all of them. You can view all your tax slips through CRA My Account. For comprehensive information on all types of tax slips, visit the CRA tax slips page.

Keeping Your Tax Records Organized

The CRA recommends keeping copies of your tax returns and supporting documents, including T4 slips, for at least six years after filing. This is because the CRA can reassess your return within this period. Create a filing system, whether physical or digital, where you store all your tax documents by year.

Many newcomers find it helpful to create a dedicated folder for each tax year containing their T4 slips, receipts for deductions, notices of assessment from the CRA, and any correspondence with the CRA. This habit will save you significant time and stress when filing future returns or if you ever need to respond to a CRA review.

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Understanding your T4 slip is a fundamental part of managing your finances as a newcomer to Canada. Once you know what each box means and how the information flows into your tax return, the process becomes straightforward. File your taxes on time, claim all the credits and benefits you are entitled to, and keep your records organized. These simple habits will serve you well throughout your time in Canada and put you on solid financial footing from the very start.