Your complete guide to the T4 Statement of Remuneration Paid: what each box means, how it affects your tax return, and what to do if your T4 is wrong.
The T4 slip (Statement of Remuneration Paid) is the foundational document for any Canadian employee's tax return. Your employer is legally required to provide your T4 by the last day of February each year — so your 2025 T4 must be in your hands or in CRA My Account by February 28, 2026. If you worked for multiple employers, you'll receive a T4 from each one. Here is every box decoded.
A T4 is a two-part form: the left copy (Copy 1) is for your provincial return or records, and the right copy (Copy 2) is for your federal return. With NETFILE and digital tax software, most Canadians simply use the Auto-fill feature to import T4 data directly from CRA My Account — your employer transmits the data to the CRA electronically, and it appears in your account usually by mid-February.
The T4 reports your total employment income and all deductions your employer withheld during the year, including income tax, CPP contributions, and EI premiums. These are not additional costs — they're amounts already deducted from your paycheques and remitted to the CRA on your behalf.
| Box | Label | What It Means & Where It Goes on Your Return |
|---|---|---|
| 14 | Employment income | Total gross employment income before any deductions. This is your most important box — it flows to Line 10100 of your T1. Includes salary, wages, tips, bonuses, commissions, and most taxable benefits. |
| 16 | Employee's CPP contributions | Canada Pension Plan contributions deducted from your pay. Flows to Schedule 8. You get a 15% non-refundable federal tax credit on this amount. For 2025, the maximum CPP1 contribution is $3,867.50. |
| 16A | Employee's CPP2 contributions | Second additional CPP contributions (CPP2), introduced in 2024. Deducted on earnings between the Year's Maximum Pensionable Earnings ($71,300 in 2025) and the Year's Additional Maximum ($81,900 in 2025). Generates a 15% deduction (not credit) federally. |
| 17 | Employee's QPP contributions | Quebec Pension Plan contributions for Quebec employees. Similar function to Box 16 but applies only to QPP (Quebec residents contribute to QPP instead of CPP). |
| 18 | Employee's EI premiums | Employment Insurance premiums deducted. Generates a 15% non-refundable federal tax credit. For 2025, maximum EI premiums for employees are $1,049.12 (based on insurable earnings up to $65,700). |
| 20 | RPP contributions | Registered Pension Plan contributions you made. These are tax-deductible and reduce your taxable income directly. Flows to Line 20700 on your T1. |
| 22 | Income tax deducted | Total federal and provincial income tax withheld by your employer. This is a credit against your tax owing — if more was withheld than you owe, the difference is your refund. Flows to Line 43700. |
| 24 | EI insurable earnings | The amount of your earnings that were subject to EI premiums. Usually the same as Box 14 unless you earned above the insurable earnings ceiling ($65,700 in 2025). |
| 26 | CPP/QPP pensionable earnings | Earnings on which CPP or QPP was calculated. Generally Box 14 minus the basic exemption ($3,500 in 2025). |
| 29 | Employment code | A two-digit code indicating the type of employment (e.g., 11 = placement agency workers, 12 = taxi drivers/drivers for hire, 14 = emergency workers). Affects how certain deductions apply. |
| 30 | Housing, board and lodging | Value of employer-provided housing or meals. Added to Box 14 as a taxable benefit. |
| 31 | Special work site | Value of board and lodging provided at a special work site or remote location. May be excluded from income under certain conditions. |
| 32 | Travel in a prescribed zone | Travel benefits received for living in a prescribed northern or intermediate zone. May qualify for the Northern Residents Deduction on Schedule T2222. |
| 33 | Medical travel assistance | Value of medical travel assistance provided in a prescribed zone. |
| 34 | Personal use of employer's automobile | The taxable benefit for using an employer-provided vehicle for personal trips. Calculated based on the standby charge and operating cost benefit formula. |
| 36 | Interest-free or low-interest loans | Taxable benefit when your employer gives you a loan below the CRA's prescribed interest rate. |
| 37 | Employee home relocation loan | Benefit related to a home relocation loan. Partly deductible under the home relocation loan deduction rules. |
| 38 | Security options benefits | Taxable benefit from exercising employee stock options. The benefit is the difference between the fair market value and the exercise price at the time of exercise. |
| 39 | Security options deduction 110(1)(d) | A deduction equal to 50% of the Box 38 benefit, available when specific conditions are met (qualifying options). Flows to Line 24900. |
| 40 | Other taxable allowances and benefits | Catch-all for other taxable benefits not reported elsewhere: gifts over $500, group benefits (private health/dental premiums paid by employer where applicable), non-cash awards. |
| 41 | Security options deduction 110(1)(d.1) | Alternative security options deduction for prescribed shares. Not commonly seen. |
| 42 | Employment commissions | Commission income separate from Box 14 for commission salespeople who claim employment expenses. Also flows to Line 10120. |
| 43 | Canadian Forces personnel and police deduction | Deductible amount for Canadian Forces members deployed to international operations. |
| 44 | Union dues | Union, professional, or like dues paid. Claimed as a deduction on Line 21200 of your T1. See also Schedule 9 for professional dues not on a T4. |
| 45 | EPSP amounts | Employee profit-sharing plan amounts. Added to income. |
| 46 | Charitable donations | Charitable donations made through payroll deduction. These feed into your donation tax credit calculation on Schedule 9. Keep this amount along with any other donation receipts. |
| 50 | RPP or DPSP registration number | Identifier for the pension plan — informational only, not entered on your return. |
| 52 | Pension adjustment | Reduces your RRSP contribution room for the following year. It represents the value of the pension benefit you accrued in your employer's defined benefit or money purchase plan. The higher this number, the less RRSP room you have. |
| 53 | DPSP registration number | Deferred Profit-Sharing Plan registration number — informational. |
| 54 | Business number | Your employer's CRA business number — informational, used to match the T4 to the employer. |
| 55 | Provincial parental insurance plan (PPIP) premiums paid | Quebec Parental Insurance Plan (QPIP) premiums for Quebec employees only. |
| 56 | PPIP insurable earnings | Earnings subject to QPIP — Quebec only. |
| 57–60 | Employment income — COVID periods | These boxes were used in 2020 to report employment income during specific CERB/CEWS periods. Not applicable for 2025 returns. |
Employers must issue T4 slips to all employees by the last day of February each year and file the T4 Summary with the CRA at the same time. Failure to issue T4s on time exposes employers to CRA penalties of $25 per day (minimum $100, maximum $2,500 per slip for small employers).
If you are a contractor or freelancer receiving a T4A instead of a T4, you are considered self-employed by the payer — different rules apply (see our T4A guide).
If you believe your T4 contains an error — wrong Box 14 amount, missing Box 40 benefits, incorrect CPP contributions — contact your employer's payroll department first. They can issue an amended T4. If your employer refuses or is unresponsive, you can file your return with the correct amounts and attach a note explaining the discrepancy. The CRA may later contact your employer for clarification.
If you held multiple jobs in 2025, each employer issues a separate T4. Add all Box 14 amounts together for your total employment income. Be careful with CPP and EI — you may have overpaid if the combined CPP contributions exceed the 2025 maximum ($3,867.50) or if combined EI premiums exceed $1,049.12. Overpaid CPP is refunded on your T1 (Line 44800). Overpaid EI is refunded at Line 45000.
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