T4 Slip Guide 2025: How to Read Your T4

Your T4 — Statement of Remuneration Paid — is the most important tax document you receive from your employer. It summarizes your employment income and all deductions made throughout the year. Employers must issue T4 slips by the last day of February for the previous tax year. Here is a complete breakdown of what every box on your T4 means.

Missing your T4? If you haven't received your T4 by mid-March, contact your employer first. You can also access most T4s directly through CRA My Account, where employers submit them electronically.

Key T4 Boxes Explained

Box	What It Means
Box 14	Employment income — Your total gross employment income before deductions. This is the main number used on your tax return (line 10100).
Box 16	Employee CPP contributions — Canada Pension Plan contributions deducted from your pay. Generates a federal tax credit (line 30800).
Box 17	Employee CPP2 contributions — Second additional CPP contributions (introduced 2024). Also generates a federal credit.
Box 18	Employee EI premiums — Employment Insurance premiums deducted. Generates a federal tax credit (line 31200).
Box 22	Income tax deducted — Total federal and provincial income tax withheld from your paycheques. This is the amount you have already paid toward your tax bill.
Box 24	EI insurable earnings — The earnings on which EI was calculated (may differ from Box 14 for some workers).
Box 26	CPP/QPP pensionable earnings — Earnings on which CPP was calculated.
Box 44	Union dues — Union dues deducted from your pay. Deductible on your tax return (line 21200).
Box 46	Charitable donations — Charitable donations made through payroll deduction.
Box 52	Pension adjustment — Reduces your RRSP contribution room if you belong to a registered employer pension plan.
Box 57–60	Employment income by period — Breakdown of employment income by calendar quarter (added during COVID, may still appear).

Other Important T4 Boxes

Box	Description
Box 30	Board and lodging provided by employer (taxable benefit)
Box 31	Special work site or remote work location
Box 36	Interest-free or low-interest loans (taxable benefit)
Box 38	Security options benefits
Box 40	Other taxable allowances and benefits (company car, parking, etc.)
Box 41	Commissions included in Box 14
Box 42	Employment commissions
Box 45	Hospital or medical plan contributions paid by employer

Multiple T4s

If you worked for more than one employer during the year, you will receive a separate T4 from each employer. When filing your taxes, enter the amounts from all T4s combined. Tax software handles this automatically — you simply add each T4 as a separate entry and it totals them for the correct lines on your return.

What to Do With Your T4

Check that Box 14 matches your own records of gross employment income
Verify Box 22 reflects the total taxes withheld from your pay throughout the year
Enter all T4 information into your tax software or paper return
Note Box 52 (pension adjustment) to understand your RRSP room for next year
Keep your T4 for at least 6 years in case the CRA requests it

Errors on Your T4

If you believe your T4 contains an error — wrong SIN, incorrect income amount, missing benefits — contact your employer's payroll department immediately. They must issue an amended T4 (T4 Amendment). Do not simply enter different numbers on your return; the CRA matches your return against what the employer reports.

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