What a T4 Slip Is
A T4 slip, officially the Statement of Remuneration Paid, is the tax document your employer sends you each year summarizing what you earned and what was deducted. It is the employer’s report to you and to the CRA of your employment income for the calendar year. If you worked for more than one employer in the year, you will receive one T4 from each. Our paycheck calculator estimates the same deductions your T4 will eventually report.
When You Should Receive Your T4
Employers must issue T4 slips by the last day of February following the tax year. Many employers now deliver T4s electronically through a payroll portal, which is legal as long as you consented and can access and print it. Employers can follow our payroll year-end checklist to make sure every T4 is accurate and filed on time. The same February deadline applies to a nanny’s T4, household employers can see our nanny payroll guide for the full filing steps.
The Key Boxes Explained
Box 14 reports your total employment income for the year, including salary, wages, bonuses, and taxable benefits. Box 22 shows total income tax deducted. Box 26 reports your CPP or QPP pensionable earnings, while Box 16 shows the actual CPP contributions deducted. Box 18 reports EI insurable earnings and Box 24 the EI premiums you paid. Box 44 shows union dues. Box 40 reports taxable benefits. In Quebec, you will also receive a Releve 1, the provincial equivalent.
How Your T4 Connects to Your Pay Stubs
Your T4 should reconcile with your pay records. Box 14 should roughly equal the year-to-date gross pay on your final December pay stub, and Box 22 should match the year-to-date federal and provincial tax. Keep your final pay stub of the year until your T4 arrives so you can cross-check before filing. If your employment ended, severance pay has its own tax rules, see our severance pay guide.
Common T4 Errors
The most common errors are a wrong SIN, missing taxable benefits in Box 40, and a wrong province of employment. Employers sometimes issue a duplicate T4 when payroll corrections generate a second slip. If any box looks wrong, ask your employer for an amended slip.
What to Do If Your T4 Is Missing or Wrong
Check your payroll portal and confirm your mailing address on file, then contact your employer’s payroll department in writing. If the employer will not cooperate, call the CRA, which can compel issuance. You can file using your final pay stub’s year-to-date figures and note the missing slip.
T4A, T4E, and Other Slips
The T4 covers employment income only. The T4A covers pensions and self-employed payments, the T4E covers Employment Insurance benefits, the T5 covers investment income, and the T2202 covers tuition. Gather every slip before filing.
Box by Box: The Full T4 Map
Beyond the headline boxes, several others matter. Box 10 shows your province of employment, which determines which provincial tax rates apply to you. Box 12 carries your Social Insurance Number: verify it every year, because a wrong SIN delays processing. Box 28 asks whether you are exempt from CPP or QPP, relevant if you are under 18, over 70, or receiving a CPP retirement pension while working. Box 29 covers EI exemption. Box 40, other taxable allowances and benefits, captures perks like low-interest loans or employer-paid parking that were taxed.
Releve 1: Quebec’s Extra Slip
Quebec employees receive a Releve 1 in addition to the T4. It reports the same employment income for provincial tax purposes, with its own box letters: Case A for employment income, Case E for Quebec income tax withheld, Case B for QPP contributions, Case C for QPIP premiums, and Case H for union dues. You need both slips to file, since Quebec administers its own income tax separately from the CRA.
Filing Your Taxes With Your T4
Once your T4 arrives, filing is straightforward. Enter each box exactly as shown, or use the CRA’s Auto-fill my return service, which pulls your employer’s filed slips directly into your return. Double-check that every T4 you received is included: the CRA’s matching program compares your return against employer filings, and a missing slip triggers an automatic reassessment with interest. File by April 30 to avoid late penalties.
T4 vs T4A vs T5: Which Slips You Might Get
Employees get T4s. If you also did freelance work, expect a T4A from each payer that paid you $500 or more. Investment income arrives on T5 slips from banks and brokerages. EI benefits come on a T4E, and tuition on a T2202. Each slip type flows to a different line of the return, so keep them sorted and enter each one.
Amended T4s: When Your Employer Fixes an Error
If your employer discovers a mistake after issuing your T4, they file an amended slip with the CRA and send you a copy marked “amended.” Common triggers are a corrected SIN, added taxable benefits that were missed, or a fixed province of employment. If you already filed your return, compare the amended slip against what you reported. If the numbers changed, file a T1 adjustment through CRA My Account rather than waiting for the CRA to reassess you. Keep both the original and amended slips with your tax records.
How Long to Keep Your T4 Slips
Keep your T4 slips for at least six years from the end of the tax year they relate to, which is the CRA’s standard reassessment window. In practice, keeping them indefinitely costs nothing now that electronic copies exist. If the CRA ever questions your reported income, the T4 is your primary evidence. Store electronic copies somewhere you control, not only in a former employer’s portal that you may lose access to.
T4 Slips and Government Benefits
Your T4 income does more than determine your tax bill. It feeds into benefit calculations: the Canada Child Benefit, GST/HST credit, and Canada Workers Benefit all use your reported employment income. Underreported income from a missing T4 can reduce your benefit payments, while overreported income can trigger repayments. This is another reason to make sure every slip is accounted for before you file.
Frequently Asked Questions
Do I need my T4 to file my taxes?
Yes, in practice. The CRA’s Auto-fill my return service can pull your slips directly, but verify the numbers against your own copy before submitting.
What if I worked in two provinces in one year?
Your T4 shows the province of employment as of December 31. You file as a resident of the province where you lived on December 31.
My Box 14 is higher than my salary. Why?
Box 14 includes everything: bonuses, overtime, vacation payouts, and taxable benefits. Compare it against your final pay stub’s year-to-date gross, not your base salary.
Can I get my T4 online?
Yes. Most employers offer electronic T4s through a payroll portal, and the CRA’s My Account shows the slips employers have filed.