A T4 Statement of Remuneration Paid reports employment income and payroll amounts for a specific calendar year. Employers prepare the slip and provide copies to the employee and the Canada Revenue Agency.
The T4 used during the 2026 tax filing season generally reports employment income and deductions from the 2025 calendar year. For most employers, the 2025 T4 filing and distribution deadline was March 2, 2026.
A T4 for employment income earned during the 2026 calendar year belongs to the 2026 reporting year and is normally issued after year-end under the usual T4 deadline rules.
The CRA explains each box on its T4 Statement of Remuneration Paid page.
Key T4 Boxes
| Box | Meaning | CRA Tax-Return Treatment |
|---|---|---|
| 14 | Employment income | Line 10100 |
| 16 / 17 | Employee CPP/QPP contributions | Schedule 8 or Form RC381; amounts can affect Lines 30800 and 22215 |
| 16A / 17A | Second CPP/QPP contributions | Schedule 8 or Form RC381; Line 22215 calculation |
| 18 | Employee EI premiums | Line 31200 |
| 20 | Registered Pension Plan contributions | Line 20700 |
| 22 | Income tax deducted | Line 43700 |
| 24 | EI insurable earnings | Used to calculate EI premiums |
| 26 | CPP/QPP pensionable earnings | Used to calculate CPP/QPP and CPP2/QPP2 contributions |
| 44 | Union dues | Line 21200 |
| 45 | Employer-offered dental benefits | Coverage code; not reported as income on the tax return |
| 52 | Pension adjustment | Line 20600; used by CRA in future RRSP/PRPP room calculations |
Box 14: Employment Income
Box 14 generally reports employment income and is entered on Line 10100 of the income tax and benefit return.
Box 14 can include more than regular salary or hourly wages. Depending on the employment arrangement, taxable benefits and other remuneration may also be included.
Some amounts shown in the “Other information” area of the T4 are already included in Box 14 and are not reported a second time.
RRSP and FHSA Deductions Do Not Rewrite Box 14
A personal RRSP or FHSA deduction is claimed separately on the tax return. It does not normally change the employment income that the employer reported in Box 14.
For example, if Box 14 shows $70,000 and the taxpayer later claims an eligible RRSP deduction, Box 14 still reports the employer’s employment-income amount.
For registered-account rules, see our TFSA vs RRSP in Canada 2026 guide and FHSA Canada 2026 guide.
Box 16 and Box 17: CPP or QPP Contributions
Box 16 reports employee Canada Pension Plan contributions. Box 17 is used for employee Quebec Pension Plan contributions when applicable.
CRA instructs taxpayers to use the total applicable Box 16 and Box 17 amounts when completing Schedule 8 or Form RC381. Those calculations determine the amounts reported on Lines 30800 and 22215.
Box 16A and Box 17A: Second CPP or QPP Contributions
Box 16A reports an employee’s second additional CPP contributions, commonly called CPP2. Box 17A is the corresponding second QPP contribution box when applicable.
CRA uses the totals from Boxes 16A and 17A in Schedule 8 or Form RC381 to calculate the applicable amount for Line 22215.
For current contribution ceilings and rates, see our Canada CPP & EI Rates 2026 guide.
Box 18: Employment Insurance Premiums
Box 18 reports EI premiums deducted from the employee’s pay. CRA instructs taxpayers to enter this amount on Line 31200.
If total EI premiums from all employment exceed the applicable employee maximum, an overpayment may be calculated on the return. CRA uses Line 45000 for an EI overpayment.
Box 20: Registered Pension Plan Contributions
Box 20 reports employee contributions to a Registered Pension Plan (RPP), including certain past-service contributions. CRA generally directs this amount to Line 20700.
An RPP is different from a personal RRSP. Employer pension participation can also affect future RRSP room through the pension adjustment shown in Box 52.
Box 22: Income Tax Deducted
Box 22 shows the income tax the employer deducted from pay during the year. CRA instructs taxpayers to enter this amount on Line 43700.
Box 22 does not by itself determine whether a taxpayer will receive a refund or have a balance owing. The final result depends on the complete tax return, including total income, deductions, tax credits and amounts already paid.
Box 24: EI Insurable Earnings
Box 24 reports the EI insurable earnings the employer used to calculate the EI premiums shown in Box 18.
Box 24 does not have to equal Box 14 because employment income and EI-insurable earnings are calculated under different rules.
Box 26: CPP or QPP Pensionable Earnings
Box 26 reports the CPP/QPP pensionable earnings the employer used to calculate the contributions reported in Boxes 16, 16A, 17 and 17A.
Box 26 can differ from Box 14 because CPP/QPP pensionable earnings are determined under pension-plan rules rather than simply copying total employment income.
Box 44: Union Dues
Box 44 reports union dues. CRA directs this amount to Line 21200 of the tax return.
Box 45: Employer-Offered Dental Benefits
Box 45 is a dental-coverage code rather than an income amount.
For calendar year 2023 and later, employers must indicate whether the employee or certain family members were eligible on December 31 to access employer-offered dental insurance or dental coverage.
CRA states that the Box 45 code supports administration of the Canadian Dental Care Plan and is not reported as income on the tax return.
Box 52: Pension Adjustment
Box 52 generally represents the value of benefits earned during the year under a registered pension plan or deferred profit-sharing plan.
CRA states that this amount is not income and is not a deduction. It is entered on Line 20600 and is used in the calculation of future RRSP/PRPP deduction room.
Other Information Codes Can Already Be Included in Box 14
The lower part of the T4 can contain additional codes for taxable benefits, allowances and other employment amounts.
CRA specifically identifies several amounts that are already included in Box 14, including certain board and lodging, automobile benefits, low-interest loan benefits and other taxable allowances. These amounts are not added to Line 10100 a second time.
Check the Name, SIN and Employer Information
Before filing a return, compare the T4 with year-end payroll records and verify the identifying information on the slip.
- employee name
- Social Insurance Number
- employer name
- province of employment
- employment-income amounts
If an amount or identifying detail is incorrect, CRA directs employees to contact the issuer of the slip. The employer can submit an amended T4 when a correction is required.
If You Had More Than One Employer
A taxpayer can receive more than one T4 in the same year. Each applicable slip must be included when preparing the tax return.
Multiple employers can also result in combined CPP or EI deductions that exceed the annual employee maximum because each employer calculates payroll deductions based on the employment it administers.
For residents outside Quebec, CRA uses Line 44800 for a CPP/QPP overpayment calculated through the applicable Schedule 8 or Form RC381 process. Separate Quebec reporting rules can apply to QPP overpayments.
CRA uses Line 45000 for an EI overpayment.
What if You Have Not Received a T4?
CRA states that most T4 slips are sent by the issuer by the end of February. If a T4 is missing, the employee should first ask the employer or issuer for a copy.
If the issuer has already sent the slip to CRA, it may also be available through CRA My Account.
CRA cannot provide a copy of a tax slip before the issuer has submitted it.
If the taxpayer cannot obtain the slip in time to file, CRA permits income and related deductions or credits to be estimated using pay stubs or financial statements. Supporting records must be retained, and paper filers may have to attach copies and an explanatory note.
See CRA’s missing tax slip instructions.
For account access, see our CRA My Account 2026 guide.
Auto-fill My Return
CRA’s Auto-fill My Return service can transfer tax information that CRA already has into compatible tax software.
Auto-fill can include T4 information after CRA has received and processed the slip. It does not create a T4 that the employer has not yet filed.
Do You Mail a T4 When Filing Electronically?
When a return is filed electronically, paper T4 slips are generally not mailed with the electronic return.
The taxpayer still has to keep the slips and supporting records in case CRA requests them later.
A T4 Does Not List Every Possible Deduction or Credit
A T4 reports employment and payroll information. Other tax deductions or credits can come from separate receipts, slips, forms or calculations.
- RRSP deductions
- FHSA deductions
- eligible moving expenses
- eligible medical expenses
- tuition information
- certain employment expenses
For example, qualifying moving expenses are claimed separately rather than being subtracted by the employer from T4 Box 14.
See our Canada Moving Expenses Tax Deduction 2026 guide and Medical Expenses Tax Credit Canada 2026 guide.
T4 vs Notice of Assessment
A T4 and a Notice of Assessment serve different purposes.
| Document | Issued By | Purpose |
|---|---|---|
| T4 | Employer | Reports employment and payroll information for the calendar year |
| Notice of Assessment | Canada Revenue Agency | Shows CRA’s assessment of the filed tax return |
T4 Slip Canada 2026: Key Points
| Topic | Key Point |
|---|---|
| 2026 filing-season T4 | Generally reports 2025 employment information |
| 2025 T4 deadline | March 2, 2026 for most employers |
| Box 14 | Employment income; Line 10100 |
| Box 16 / 16A | CPP and CPP2 contribution information |
| Box 18 | EI premiums; Line 31200 |
| Box 20 | RPP contributions; Line 20700 |
| Box 22 | Income tax deducted; Line 43700 |
| Box 44 | Union dues; Line 21200 |
| Box 45 | Employer-offered dental coverage code; not income |
| Box 52 | Pension adjustment; Line 20600 and future RRSP/PRPP room calculation |
Frequently Asked Questions
What does Box 14 mean on a T4?
Box 14 generally reports employment income. CRA directs this amount to Line 10100.
What is Box 16A?
Box 16A reports second additional CPP contributions, commonly called CPP2. CRA uses the amount in the applicable CPP calculation for Line 22215.
What does Box 22 mean?
Box 22 reports income tax deducted by the employer and is entered on Line 43700.
Does a large Box 22 guarantee a refund?
No. The refund or balance owing is determined from the complete tax return.
What is Box 45?
Box 45 is a code indicating access to employer-offered dental coverage. CRA states that it is not reported as income on the tax return.
What should I do if my T4 is incorrect?
Contact the employer or issuer. The issuer can submit an amended T4 when a correction is required.
What if I never receive my T4?
Ask the employer for a copy and check CRA My Account if the employer has already submitted the slip. If the slip cannot be obtained in time, CRA allows the taxpayer to estimate the relevant amounts using pay stubs or other records.
Disclaimer: This article provides general information about Canadian T4 slips. Payroll and tax treatment can vary with province of employment, pension participation, Quebec payroll rules, multiple employers and individual circumstances. Confirm unusual amounts with the employer or the Canada Revenue Agency.
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