E, Employers’ Guide

Employers’ Guide
Filing the T4 Slip and Summary

Available electronically only

RC4120(E) Rev. 17
Is this guide for you?
Use this guide if you are an employer (resident or Do not use this guide if:
non-resident) and you have paid your employees any of the
following types of income: ■ You paid pensions, lump-sum payments, annuities, or
other income (including amounts paid to a proprietor or
■ employment income partner of an unincorporated business). Instead, see
■ commissions Guide RC4157, Deducting Income Tax on Pension and Other
Income, and Filing the T4A Slip and Summary.
■ taxable allowances and benefits
■ You paid fees (except for director fees), commissions, or
■ retiring allowances other amounts to a non-resident for services rendered in
■ payments from a wage loss replacement plan either paid Canada, other than employment situations. Instead, see
directly by you or paid by a third party on your behalf Guide RC4445, T4A-NR – Payments to Non-Residents for
(see “Box 14 – Employment income,” on page 10, for Services Provided in Canada.
more information) ■ You are an employer with construction as your primary
■ income for special situations such as barbers and source of business income, and you paid amounts to
hairdressers, taxi drivers and drivers of other subcontractors for goods and services rendered in
passenger-carrying vehicles, fishing income, Indians, connection with construction activities. Instead, fill out
placement or employment agency workers, and other a T5018 slip, Statement of Contract Payments.
situations explained in “Chapter 6 – Special situations,” ■ You paid amounts from a retirement compensation
which starts on page 23 arrangement. Instead, see Guide T4041, Retirement
■ any other remuneration (see “Box 14 – Employment Compensation Arrangements Guide, for information about
income,” on page 10, for a detailed list) filling out a T4A-RCA return.
Throughout this guide, we refer to other guides, forms,
interpretation bulletins, and information circulars. If you
need any of these, go to canada.ca/cra-forms. You may
want to bookmark this address for easier access to our
website in the future.

Our publications and personalized correspondence are available

in braille, large print, etext, or MP3 for those who have a visual
impairment. Find more information
at canada.ca/cra-multiple-formats or by calling 1-800-959-5525.

La version française de ce guide est intitulée Guide de l’employeur – Comment produire le feuillet T4 et le Sommaire.

canada.ca/taxes
What’s new?
Code 43 – Canadian Forces personnel Public Transit Tax Credit
and police deduction With the end of the public transit tax credit beginning
For 2017 and later years, the Government of Canada has July 1, 2017, the costs for public transit services used after
proposed changes to the Canadian Armed Forces June 30, 2017 are no longer eligible for a tax credit.
personnel and police deduction. For more information, For more information, see page 18.
see “Code 43 – Canadian Forces personnel and police
deduction” on page 17.

Electronic distribution of T4
information slips
The 2017 federal budget allows employers to distribute
T4 slips (Statement of Remuneration Paid) electronically
to current employees without having to get their consent
in advance. For more information, see page 21.

canada.ca/taxes
Table of contents
Page Page
Chapter 1 – General information ..................................... 5 Chapter 6 – Special situations .......................................... 23
What are your responsibilities? ......................................... 5 Barbers and hairdressers, and taxi drivers and drivers
Penalties, interest, and other consequences ..................... 5 of other passenger-carrying vehicles ............................ 23
Late filing and failing to file the T4 information Workers who are your employees ................................ 23
return ............................................................................. 5 Workers who are self-employed ................................... 23
Mandatory electronic filing ............................................ 5 Certified non-resident employers ..................................... 23
Failure to deduct .............................................................. 5 Employees with power saws or tree trimmers................ 24
Penalty for failure to deduct ........................................... 6 Employees outside Canada................................................ 24
Failure to remit amounts deducted ............................... 6 Fishing income..................................................................... 24
Penalty for failure to remit and remitting late ............. 6 Indians – Employment ....................................................... 25
Interest ............................................................................... 6 Taxable employment income ......................................... 25
Cancel or waive penalties or interest ............................ 6 Tax-exempt employment income .................................. 25
When an employee leaves .................................................. 6 Partly tax-exempt employment income ....................... 26
Changes to your business entity ........................................ 7 Indians – Self-employment ................................................ 26
If your business stops operating, or a partner or the Taxable self-employment income ................................. 26
sole proprietor dies ...................................................... 7 Tax-exempt self-employment income .......................... 27
If you change your legal status, restructure, or Partly tax-exempt self-employment income ................ 27
reorganize...................................................................... 7 Placement or employment agency workers .................... 27
If your business amalgamates ........................................ 8 a) Agency that hires a worker as an employee ............ 27
How to appeal a payroll deductions assessment or a b) Agency that pays the worker .................................... 27
CPP/EI ruling................................................................... 8 c) Agency whose client pays the worker ...................... 27
d) Agency that hires a worker under a contract for
Chapter 2 – T4 slips ............................................................ 8
services .......................................................................... 27
When to fill out a T4 slip..................................................... 8
Retiring allowances ............................................................. 28
Types of T4 slips .................................................................. 9
Transfer of a retiring allowance – T4 codes ................. 28
Customized T4 slips ........................................................ 9
Salary deferral arrangements ............................................ 29
Slips for filing over the Internet ..................................... 9
Prescribed plans or arrangements ................................. 29
Slips for filing on paper ................................................... 9
Salary paid while the participant is working .............. 29
Filling out T4 slips ............................................................... 9
Deferred amounts paid to the participant during
Detailed instructions ....................................................... 9
the leave period............................................................ 29
Other information ............................................................ 15
Salary overpayments .......................................................... 30
Detailed instructions for taxable allowances and
Employee did not perform his or her duties ............... 30
benefits, deductible amounts, employment
Clerical, administrative, or system error ...................... 30
commissions and other entries ................................... 16
Seasonal Agricultural Workers Program ......................... 31
Filing T4 slips ....................................................................... 18
Online services ................................................................... 32
Chapter 3 – T4 Summary ................................................... 18
Handling business taxes online ......................................... 32
Filling out the T4 Summary................................................ 19
Sign up for online mail ................................................... 32
Detailed instructions ....................................................... 19
Authorizing the withdrawal of a pre-determined
Chapter 4 – T4 information return ................................... 19 amount from your bank account ............................... 32
Electronic filing methods .................................................... 20 Electronic payments............................................................ 32
Filing by Web Forms ....................................................... 20
For more information ........................................................ 33
Filing by Internet file transfer (XML) ............................ 20
What if you need help?....................................................... 33
Web access code ............................................................... 20
Direct deposit....................................................................... 33
Filing without a web access code ................................... 20
Due dates .............................................................................. 33
Filing on paper ..................................................................... 21
Forms and publications ...................................................... 33
How to distribute your T4 slips ......................................... 21
Addresses ............................................................................. 33
Chapter 5 – After you file .................................................. 21 Tax Centres (TC) .............................................................. 33
Amending or cancelling slips over the Internet .............. 22 National Verification and Collection Centres
Amending or cancelling slips on paper ............................ 22 (NVCC) ......................................................................... 33
Adding slips ......................................................................... 22 Electronic mailing lists ....................................................... 33
Replacing slips ..................................................................... 22 Teletypewriter (TTY) users ................................................ 33
Pension adjustment (PA) .................................................... 22 Publications for employers ................................................ 33
Data used by other programs ............................................ 23 Service complaints .............................................................. 33
Reprisal complaint .............................................................. 33
Tax information videos ...................................................... 33

4 canada.ca/taxes
 falls on a Saturday, or a Sunday, your information return is
Chapter 1 – General information due the next business day.

What are your responsibilities? We consider your return to be filed on time if we receive it
or if it is postmarked on or before the due date.
As an employer, you must do the following:
We may assess a penalty if you file your information return
■ Deduct Canada Pension Plan/Quebec Pension Plan late. For T4 information returns, we have an administrative
(CPP/QPP) contributions, employment insurance (EI) policy that reduces the penalty that we assess so it is fair
premiums, provincial parental insurance plan (PPIP) and reasonable for small businesses. Each slip is an
premiums (also known as the Quebec Parental Insurance information return, and the penalty we assess is based on
Plan or QPIP), and income tax from remuneration or the number of information returns you filed late. The
other amounts you pay. penalty is $100 or the amount calculated according to the
■ Hold the amounts in trust for the government and keep chart below, whichever is more:
them separate from the operating funds of your business.
Number of Penalty per
Make sure the amounts are not part of an estate in Maximum
information returns day (up to
liquidation, assignment, receivership, or bankruptcy. penalty
(slips) filed late 100 days)
■ Send the CPP contributions, EI premiums, federal and penalty not based
provincial income tax (except Quebec income tax) to the $100 flat
1 to 5 on number
Canada Revenue Agency (CRA). penalty
of days
■ Send QPP contributions, PPIP premiums and Quebec 6 to 10 $5 $500
provincial income tax directly to Revenu Québec. 11 to 50 $10 $1,000
■ Report the income and deductions on the T4 slips that 51 to 500 $15 $1,500
you will send to the CRA. To do this, fill out the T4 slips, 501 to 2,500 $25 $2,500
Statement of Remuneration Paid. If you file on paper, also
2,501 to 10,000 $50 $5,000
include the related T4 Summary, Summary of Remuneration
Paid. Detailed instructions on how to fill out the T4 slips 10,001 or more $75 $7,500
begin on page 9. Instructions for a T4 Summary are on
page 19. Mandatory electronic filing
■ File the T4 Summary, together with the related T4 slips, Failure to file information returns over the Internet
on or before the last day of February following the If you file more than 50 information returns for a calendar
calendar year to which the slips apply. See page 20 for year and you do not file the returns by Internet file transfer
information about the filing methods you can use. or Web Forms, you may have to pay a penalty as
■ Give employees their T4 slips on or before the last day of determined in the table below.
February following the calendar year to which the slips Each slip is an information return, and the penalty we
apply. assess is based on the number of information returns filed
■ Keep your paper and electronic records for six years after in an incorrect format. The penalty is calculated per type of
the year to which they relate. If you want to destroy them information return. For example, if you file 51 NR4 slips
before the six-year period is over, fill out Form T137, and 51 T4 slips on paper, we would assess two penalties of
Request for Destruction of Records. For more information, $250, one per type of information return.
go to canada.ca/taxes-records. Number of information
Penalty
For more information about employer responsibilities, returns (slips) by type
go to: 51 to 250 $250
■ Guide T4001, Employers’ Guide – Payroll Deductions and 251 to 500 $500
Remittances 501 to 2,500 $1,500
■ canada.ca/payroll 2,501 or more $2,500

■ revenuquebec.ca/en (for Quebec requirements)

For more information about filing electronically, see
“Electronic filing methods” on page 20.
Penalties, interest, and other
consequences Failure to deduct
Late filing and failing to file the If you fail to deduct the required CPP contributions or EI
T4 information return premiums from the amounts you pay your employee, you
are liable for these amounts even if you cannot recover the
You have to give your employee his or her T4 slip and file
amounts from the employee. We will assess you for both
your T4 information return with the CRA on or before the
the employer’s share and the employee’s share of any
last day of February following the calendar year to which
contributions and premiums owing. We will also assess a
the information return applies. If the last day of February
penalty and interest as described in the section “Penalty for
failure to deduct” on page 6.

canada.ca/taxes 5
If you failed to deduct the required amount of income tax Whether you file electronically or file a paper return, you
from the amounts you pay your employee, you may be can make your payment in several different ways. For more
assessed a penalty as described below. As soon as you information, go to canada.ca/payments or see Guide T4001,
realize you did not deduct the proper amount of income Employers’ Guide – Payroll Deductions and Remittances.
tax, you should let your employee know. Your employee
Notes
can either pay the amount when they file their income tax
Regardless of your filing method, if you are a
and benefit return or they can ask you to deduct more
threshold 2 accelerated remitter, you must remit any
income tax at source.
balance due electronically or in person at your Canadian
financial institution.
Penalty for failure to deduct
We will charge you a fee for any payment that your
We can assess a penalty of 10% of the amount of CPP, EI,
financial institution refuses to process. If your payment
and income tax you did not deduct.
is late, we can also charge you a penalty and interest on
If you are assessed this penalty more than once in a any amount you owe.
calendar year, we will apply a 20% penalty to the second or
later failures if they were made knowingly or under Interest
circumstances of gross negligence.
If you fail to pay an amount, we may apply interest from
the day your payment was due. The interest rate we use is
Failure to remit amounts deducted determined every three months, based on prescribed
When you deduct CPP contributions, EI premiums or interest rates. Interest is compounded daily. We also apply
income tax from the amounts you pay to your employee or interest to unpaid penalties. For the prescribed interest
other individual, you have to remit them to the Receiver rates, go to canada.ca/taxes-interest-rates.
General for Canada. Also, you have to include your share
of CPP contributions and EI premiums when you remit. Cancel or waive penalties or interest
We will assess you for both the employer’s share and the The CRA administers legislation, commonly called the
employee’s share of any CPP contributions and EI taxpayer relief provisions, that gives the CRA discretion to
premiums that you deducted but did not remit. We will cancel or waive penalties or interest when taxpayers are
also assess a penalty and interest as described in the section unable to meet their tax obligations due to circumstances
“Penalty for failure to remit and remitting late” below. beyond their control.
The CRA’s discretion to grant relief is limited to any period
Penalty for failure to remit and remitting late that ended within 10 calendar years before the year in
We can assess a penalty when: which a request is made.
■ you deduct the amounts, but do not remit them to us For penalties, the CRA will consider your request only if it
relates to a tax year or fiscal period ending in any of the
■ you deduct the amounts, but send them to us late
10 calendar years before the year in which you make your
When the due date falls on a Saturday, a Sunday, or a request. For example, your request made in 2018 must
public holiday recognized by the CRA, we consider your relate to a penalty for a tax year or fiscal period ending in
payment to be on time if we receive it on the next business 2008 or later.
day.
For interest on a balance owing for any tax year or fiscal
The penalty is: period, the CRA will consider only the amounts that
accrued during the 10 calendar years before the year in
■ 3% if the amount is one to three days late which you make your request. For example, your request
■ 5% if it is four or five days late made in 2018 must relate to interest that accrued in 2008 or
later.
■ 7% if it is six or seven days late
To make a request, fill out Form RC4288, Request for
■ 10% if it is more than seven days late or if no amount is Taxpayer Relief – Cancel or Waive Penalties or Interest. For
remitted more information about relief from penalties or interest and
Generally, we only apply this penalty to the part of the how to submit your request, go
amount you failed to remit that is more than $500. to canada.ca/taxpayer-relief.
However, we will apply the penalty to the total amount if
the failure was made knowingly or under circumstances of When an employee leaves
gross negligence.
When an employee stops working for you, we suggest you
In addition, if you are assessed this penalty more than once calculate the employee’s earnings for the year to date and
in a calendar year, we will assess a 20% penalty on the give the employee a T4 slip. Include the information from
second or later failures if they were made knowingly or that T4 slip in your T4 return when you file it on or before
under circumstances of gross negligence. If you send a the last day of February of the following year.
payment to cover the balance due with your return, it is
You must also issue a Record of Employment (ROE) to each
considered late. Penalty and interest charges may apply.
former employee. Generally, if you are issuing an ROE
electronically, you have five calendar days after the end of

6 canada.ca/taxes
the pay period in which an employee’s interruption of six months after the date of death. For more information,
earnings occurs to issue it. If you are issuing a paper ROE, see Guide T4011, Preparing Returns for Deceased Persons.
you have to issue it within five calendar days of the
■ Close the business number (BN) and all CRA business
employee’s interruption of earnings or the date you become
accounts after all the final returns and all the amounts
aware of the interruption of earnings. However, special
owing have been processed.
rules may apply.
To close your payroll program account, you can use the
For more information, or to get the publication called How
“Request to close payroll account” service in
to Complete the Record of Employment Form, go to Service
My Business Account
Canada at canada.ca/record-of-employment. You can also
at canada.ca/my-cra-business-account. An authorized
call their Employer Contact Centre at 1-800-367-5693
representative can use this service through Represent
(TTY: 1-855-881-9874).
a Client at canada.ca/taxes-representatives.

Changes to your business entity If you change your legal status, restructure,
If your business stops operating, or a partner or reorganize
or the sole proprietor dies If you change your legal status, restructure, or reorganize,
If your business stops operating, or a partner or the sole we consider you to be a new employer. You may need a
proprietor dies, you should do the following: new business number (BN) and a new payroll program
account. Let us know if your business status has changed,
■ Remit all CPP contributions, EI premiums, and income or if it will change in the near future.
tax deductions you deducted for the former employees to
your tax centre within seven days of the day your Note
business ends. For more information, see Guide T4001, Amalgamations have different rules. For more
Employers’ Guide – Payroll Deductions and Remittances. For information, see the next section, “If your business
information on the filing of information slips and the amalgamates.”
remitting requirements for QPP contributions and PPIP The following are examples of changes to a business status:
premiums to Revenu Québec, visit Revenu Québec
at revenuquebec.ca/en/entreprises. ■ You are the sole proprietor of a business and you decide
to incorporate.
■ Calculate the pension adjustment (PA) that applies to
your former employees who accrued benefits for the year ■ You and a partner own a business. Your partner leaves
under your registered pension plan (RPP) or deferred the business and sells his half interest to you, making you
profit sharing plan (DPSP). For information on how to a sole proprietor.
calculate pension adjustments, see Guide T4084, Pension
■ A corporation sells its property division to another
Adjustment Guide.
corporation.
■ Fill out and file all T4 slips and the T4 Summary using
■ One corporation transfers all of its employees to another
electronic filing methods, or on paper and send them to
corporation.
the Jonquière Tax Centre at the address located at the
end of this guide, within 30 days from the date your When a change happens, a new (successor) employer is
business ends (or 90 days from the date a partner or the created. A successor employer is one who has acquired all
sole proprietor dies). If you have to prepare more than or part of a business, and who has immediately succeeded
50 slips for a calendar year, you must file your return the former (predecessor) employer as the new employer of
electronically, as explained on page 20. an employee. The successor employer may, under certain
circumstances, take into consideration the CPP/QPP, EI,
■ Give copies of the T4 slips to your former employees.
and PPIP deductions already withheld by the previous
■ Issue a Record of Employment (ROE) for each former employer and continue withholding and remitting those
employee. You generally have five calendar days after deductions as if there were no change in employer.
the end of the pay period in which an employee’s If employees have already paid the maximum deductions,
interruption of earnings occurs to do so. For more take no further deductions for the year. For more
information, go to Service Canada information, see “Employer restructuring/Succession of
at canada.gc.ca/record-of-employment, or get the employers” at canada.ca/cpp-ei-explained.
publication called How to Complete the Record of
If the above situation does not apply, you must continue to
Employment Form, from Service Canada
deduct CPP/QPP, EI, and PPIP.
at canada.ca/en/employment-social-development/
programs/ei/ei-list/reports/roe-guide.html. You can also As stated in the previous section called “If your business
call their Employer Contact Centre at 1-800-367-5693 stops operating, or a partner or the sole proprietor dies”,
(TTY: 1-855-881-9874). the predecessor company has to do the following:
■ When the owner of a sole proprietorship dies, a final ■ send us their final remittances
personal income tax and benefit return has to be filed.
■ calculate any pension adjustment
This return is due by June 15 of the year following death,
unless the date of death is between December 16 and ■ fill out and file all slips and summaries
December 31, in which case the final return is due
■ give employees their copies of T4 or T4A slips

canada.ca/taxes 7
■ issue a record of employment (ROE) to their employees ■ Use Form T400A, Objection – Income Tax Act (income tax
only).
■ deregister their business number
■ Use Form CPT100, Appeal of a Ruling Under the Canada
■ close all program accounts
Pension Plan and/or Employment Insurance Act, to
For more information, go to canada.ca/en/revenue-agency/ appeal a CPP/EI ruling.
services/tax/businesses/topics/payroll/payroll-overview/
■ Use Form CPT101, Appeal of an Assessment Under the
changing-your-business-status.html.
Canada Pension Plan and/or Employment Insurance
Act, to appeal a payroll deductions assessment.
If your business amalgamates
■ Write to the chief of appeals at your tax services office or
If your business amalgamates with another, special rules
tax centre explaining why you do not agree with the
apply. In this case, you as the successor employer can keep
ruling or payroll deductions assessment and provide all
the business number (BN) of one of the companies, or you
relevant facts. Include a copy of the CPP/EI ruling letter
can apply for a new one. If one of the corporations is
or payroll notice of assessment. The addresses of our tax
non-resident, however, you have to apply for a new BN.
services offices and tax centres are available
Since no new employer exists for CPP and EI purposes, at canada.ca/cra-offices. The addresses of our tax centres
continue deducting in the normal manner, taking into and national verification and collections centres are also
account the deductions and remittances that occurred listed at the end of this guide.
before the amalgamation. These remittances will be
For more information on how to appeal a payroll
reported under the payroll program account number of the
deductions assessment of income tax, see Booklet P148,
successor BN.
Resolving Your Dispute: Objection and Appeal Rights Under the
If you had previously been granted a reduced employer’s Income Tax Act.
EI premium rate, you will need to contact Employment and
For more information on how to appeal a CPP/EI ruling
Social Development Canada to make sure you are still
decision or a payroll deductions assessment of CPP or EI,
eligible for the reduced rate.
see Booklet P133, Your Appeal Rights – Canada Pension Plan
With an amalgamation, the predecessor companies do not and Employment Insurance Coverage.
have to file T4 returns for the period leading up to the
amalgamation. The successor company files the T4 returns
for the entire year.
Chapter 2 – T4 slips
When to fill out a T4 slip
How to appeal a payroll deductions
Most amounts paid to an individual by an employer are
assessment or a CPP/EI ruling referred to as remuneration. You have to fill out a T4 slip to
If you receive a payroll assessment for CPP contributions, report the following:
EI premiums, or income tax that you do not agree with, or
■ salary, wages (including pay in lieu of termination
you have received a ruling letter and you disagree with the
notice), tips or gratuities, bonuses, vacation pay,
decision, you have 90 days after the date of the notice of
employment commissions, gross and insurable earnings
assessment or notification of the ruling to appeal.
of self-employed fishers, and all other remuneration (see
However, if you receive a payroll assessment because your “Box 14 – Employment income,” on page 10, for a
payment was not applied to your account correctly, before detailed list) you paid to employees during the year
you file an appeal, we recommend that you first call or
■ taxable benefits or allowances
write to the tax services office or tax centre to discuss it.
Many disputes are resolved this way and can save you the ■ retiring allowances
time and trouble of appealing.
■ deductions you withheld during the year
To appeal a CPP/EI ruling decision or payroll deductions
assessment, you can: ■ pension adjustment (PA) amounts for employees who
accrued a benefit for the year under your registered
■ Access My Business Account pension plan (RPP) or deferred profit sharing
at canada.ca/my-cra-business-account, if you are a plan (DPSP)
business, and select “Register a formal dispute (Appeal)”
You have to fill out T4 slips for all individuals who received
for your payroll program account.
remuneration from you during the year if:
■ Access Represent a Client
at canada.ca/taxes-representatives. If you represent a ■ you had to deduct CPP/QPP contributions,
EI premiums, PPIP premiums, or income tax from the
business, select “Register a formal dispute (Appeal)” for
remuneration
a payroll program account. If you represent an
individual, select “Register my formal dispute,” and then ■ the remuneration was more than $500
choose “CPP/EI ruling” in the subject area.
You have to report income on a T4 slip for the year during
■ Access My Account at canada.ca/my-cra-account, if you which it was paid, regardless of when the services are
are an individual, select “Register my formal dispute,” performed, or if the employee is deceased. For example,
and choose “CPP/EI ruling” in the subject area. you pay your employee in January 2018 for income they

8 canada.ca/taxes
earned in December 2017. You will have to report that If you had an employee who had more than one province
income on their T4 slip for 2018 since that is the year it was or territory of employment during the year, prepare a
paid. separate T4 slip for the earnings and deductions that apply
to each province or territory.
If you provide employees with taxable group term life
insurance benefits, you always have to prepare T4 slips,
even if the total of all remuneration paid in the calendar Follow these guidelines to fill out your
year is $500 or less. If you provide former employees or T4 slips:
retirees with such benefits, you have to prepare a T4A slip. ■ Clearly fill out the slips.
For more information, see Guide RC4157, Deducting Income
Tax on Pension and Other Income, and Filing the T4A Slip and ■ Report, in dollars and cents, all amounts you paid during
Summary. the year, except pension adjustment amounts, which are
reported in dollars only.
If you provide either an employee, a former employee, or a
non-resident employee with security options benefits, you ■ Report all amounts in Canadian dollars, even if they
have to prepare a T4 slip. For more information, go were paid in another currency. To get the average
to canada.ca/taxes-security-options. exchange rates, go to bankofcanada.ca/rates/exchange.
■ Do not enter hyphens or dashes between numbers.
Types of T4 slips ■ Do not enter the dollar sign ($).
Customized T4 slips ■ Do not show negative dollar amounts on slips; to make
For those who fill out a large number of slips, we accept changes to previous years, send us amended slips for the
certain slips other than our own. Follow the guidelines for years in question. See page 22.
the production of customized forms
at canada.ca/cra-customized-forms or see the current ■ If you do not have to enter an amount in a box, do not
version of Information Circular IC97-2R, Customized Forms. enter “nil”; leave the box blank.
■ Do not change the headings of any of the boxes.
Slips for filing over the Internet
For information about filling out and filing T4 slips over the Detailed instructions
Internet, go to canada.ca/taxes-iref. You can also read the These instructions are for all employers who fill out
information on page 20. T4 slips. Refer to additional guidelines in “Chapter 6 –
Special situations” beginning on page 23 for:
Slips for filing on paper ■ amounts paid to barbers and hairdressers (page 23)
Whether you print, type, or fill out your slips and
summaries by hand, you can order up to 9 copies ■ amounts paid to taxi drivers and drivers of other
at canada.ca/cra-forms. passenger-carrying vehicles (page 23)
■ amounts paid to employees outside Canada (page 24)
Filling out T4 slips ■ amounts paid to employees with power saws or tree
Make sure the social insurance number (SIN) and name you trimmers (page 24)
enter on the T4 slip for each employee are correct.
■ amounts paid to fishers (page 24)
An incorrect SIN can affect an employee’s Canada Pension
■ amounts paid to Indians (page 25)
Plan or Quebec Pension Plan benefits if the record of
earnings file is not accurate. Also, if the T4 slip has a ■ amounts paid to placement or employment agency
pension adjustment amount, the employee may receive an workers (page 27)
inaccurate annual RRSP deduction limit statement and the
related information on the employee’s notice of assessment ■ retiring allowances (page 28)
will be inaccurate. ■ salary deferral arrangements (page 29)
If the individual does not give you his or her SIN (within ■ salary overpayments (page 30)
three days of starting to work), you must be able to show
that you made a reasonable effort to get it. If you do not, ■ amounts paid under the Seasonal Agricultural Workers
you may have to pay a penalty of $100 for each number Program (page 31)
you did not try to get. If you cannot obtain a SIN from the
employee, file your information return, without the SIN, on Employer’s name
or before the last day of February. Enter your operating or trade name in the space provided
on each slip. This should be the same information that
For more information, see the current version appears on your statement of account. If you would like to,
of Information Circular IC82-2, Social Insurance Number you may also add your business address in this space.
Legislation that Relates to the Preparation of Information Slips,
or visit Service Canada at canada.ca/en/employment-
Employee’s name and address
social-development/programs/ei/ei-list/ei-employers-
Enter the employee’s last name, followed by the first name
sin.html.
and initial (all in capital letters). If the employee has more
than one initial, enter the employee’s first name followed

canada.ca/taxes 9
by the initials in the “First name” space. If you enter only Box 14 – Employment income
the employee’s initials, enter them at the beginning of the Report the total income before deductions. Include all
“First name” space. Do not enter the title of office or salary, wages (including pay in lieu of termination notice),
courtesy title of the employee, such as Director, Mr., or Mrs. bonuses, vacation pay, tips and gratuities, honorariums,
Enter the employee’s address, including the province, director’s fees, management fees, and executor’s and
territory, or U.S. state, Canadian postal code or U.S. ZIP administrator’s fees received to administer an estate (as
code, and country. long as the administrator or executor does not act in this
capacity in the regular course of business).
Year
Notes
Enter the four digits of the calendar year in which you paid
A retiring allowance can be reported on the same T4 slip
the remuneration to the employee.
as employment income, but do not include it in box 14.
See the explanations under “Code 66 – Eligible retiring
Box 10 – Province of employment allowances” and “Code 67 – Non-eligible retiring
Before you decide which provincial or territorial allowances” on page 17. For more information about the
abbreviation to use, you need to determine your difference between retiring allowances and employment
employee’s province or territory of employment. This income received as a result of a loss of employment, see
depends on whether you required your employee to report Income Tax Folio S2-F1-C2, Retiring Allowances.
for work at your place of business.
If you are paying amounts to placement or employment
For more information, see “Which tax tables should you agency workers, taxi drivers or drivers of other
use?” in Chapter 1 of Guide T4001, Employers’ Guide – passenger-carrying vehicles, barbers or hairdressers, or
Payroll Deductions and Remittances. fishers (self-employed), see the information in
Enter one of the following abbreviations: “Chapter 6 – Special situations,” on page 23 and under
Box 29 on page 14.
AB Alberta
BC British Columbia Certain Canadian Forces personnel and police officers can
MB Manitoba claim a deduction from net income for the amount of
NB New Brunswick employment income earned in certain circumstances
NL Newfoundland and Labrador (including taxable allowances). See the explanation under
NT Northwest Territories Code 43 on page 17.
NS Nova Scotia Director’s fees paid to non-resident directors for services
NU Nunavut rendered in Canada must also be reported in box 14.
ON Ontario However, a non-resident director is not considered to be
PE Prince Edward Island employed in Canada when he or she does not attend any
QC Quebec meetings or perform any other functions in Canada. For
SK Saskatchewan more information, see Guide T4001, Employers’ Guide –
YT Yukon Payroll Deductions and Remittances.
US United States
ZZ Other Include commissions, taxable allowances, the value of
Enter ZZ if an employee worked in a country other taxable benefits (including any GST/HST or other
than Canada or the United States, or if the applicable taxes), and any other payments you paid to
employee worked in Canada beyond the limits of a employees during the year. These amounts may also have
province or territory (for example, on an offshore to be reported in the “Other information” area at the
oil rig). bottom of the T4 slip.

For any employee who had more than one province or Include payments made from a wage-loss replacement
territory of employment in the year, fill out separate plan (WLRP) if you had to deduct CPP contributions or
T4 slips. For each location, indicate the total remuneration EI premiums. For more information, see Guide T4001.
paid to the employee and the related deductions, such as Include amounts paid under a supplementary
CPP/QPP contributions, EI premiums, PPIP premiums, unemployment benefit plan (SUBP) such as
and income tax. employer-paid maternity, parental, and compassionate care
top-up amounts, whether they are registered with
Box 12 – Social insurance number Service Canada or not.
Enter the employee’s SIN, as provided by the employee.
Include payments out of an employee benefit plan (EBP)
Notes and amounts that a trustee allocated under an employee
If your employee had a SIN beginning with a nine (9) trust. If the trustee allocates the income, but you do not pay
and later in the year received a permanent SIN, use the it immediately, include it in the income of the employee. Do
permanent SIN in box 12. Do not prepare two T4 slips. not report it when you make the payment. For more
If you do not have the employee’s SIN, enter nine zeros. information, see archived Interpretation Bulletin IT-502,
Employee Benefit Plans and Employee Trusts, and its special
See “Filling out T4 slips” on page 9 for information on your release.
obligation to provide a valid SIN.
If you are a government, a municipality, or a public
authority and you hired emergency volunteers (such as

10 canada.ca/taxes
firefighters, ambulance technicians, or search and rescue CPP overpayment
volunteers), do not include in box 14 the first $1,000. If, during the year, you deducted more CPP contributions
However, if you paid the individual other than as a from the employee’s earnings than you should have and
volunteer for the same or similar duties, the whole amount you could not reimburse the overpayment:
is taxable and should be included in box 14. More
■ Do not adjust the amounts you report on the T4 slip. We
information can be found in Chapter 6 of Guide T4001,
will credit the excess CPP contributions to the employee
Employers’ Guide – Payroll Deductions and Remittances.
when he or she files his or her income tax and benefit
Report the exempt amount (up to $1,000) in the “Other
return.
information” area of the T4 slip, using code 87.
■ Fill out Form PD24, Application for a Refund of
Include amounts you paid to a member of a religious order
Overdeducted CPP Contributions or EI Premiums, to apply
who has taken a vow of perpetual poverty. Even if you did
for a refund of your CPP overpayment. Send it to your
not have to deduct CPP, EI, or income tax from the
tax centre with your paper-filed T4 information return or
payments, you still have to include these amounts in
mail it separately if you have filed your return
box 14.
electronically.
Boxes 16 and 17 – Employee’s CPP/QPP contributions Make this request no later than four years after the end of
Enter the amount of Canada Pension Plan (CPP) or Quebec the year in which the CPP overpayment occurred.
Pension Plan (QPP) contributions you deducted from the
For more information about CPP overpayments, see
employee’s pensionable earnings in box 16 or box 17,
Chapter 2 in Guide T4001.
depending on the province or territory of employment. For
example, if you reported Quebec in box 10, then report the
Box 18 – Employee’s EI premiums
QPP contributions you deducted in box 17. Leave both
boxes blank if the employee did not contribute to either Enter the amount of EI premiums you deducted from the
plan. employee’s earnings. If you did not deduct premiums,
leave this box blank.
Do not report the employer’s share of CPP or QPP
contributions on the T4 slip. Do not report the employer’s share of EI premiums on the
T4 slip.
To verify an employee’s CPP contributions at year-end
before you fill out and file the T4 slip, see Appendix 3 To verify an employee’s EI premiums at year-end before
in Guide T4001, Employers’ Guide – Payroll Deductions and you fill out and file the T4 slip, see Appendix 5
Remittances. in Guide T4001, Employers’ Guide – Payroll Deductions and
Remittances.
Note
If you report an amount in box 16 or box 17, you have to Note
report pensionable earnings in “Box 26 – CPP/QPP If you report an amount in box 18, you have to report
pensionable earnings.” For more information, go insurable earnings in box 24. For more information, see
to page 12. “Box 24 – EI insurable earnings” on page 12.

There are situations when you do not have to deduct CPP There are situations when you do not have to deduct EI
contributions from the payments and benefits you give premiums from the payments and benefits you give your
your employee. For example, the employee is age exempt employee. For example, the employee works in a type of
or works in a type of employment or receives a benefit that employment or receives a benefit that is exempt under the
does not require CPP deductions. For more information, go Employment Insurance Act. For more information, go
to Chapter 2 of Guide T4001. to Chapter 3 of Guide T4001.

Employment in Quebec Employment in Quebec

Different contribution rates apply for employees working The requirements for deducting EI and Provincial Parental
in Quebec. For information about CPP rates and Insurance Plan (PPIP) premiums for employees in Quebec
maximums, go to Chapter 2 of Guide T4001. For are different. For more information about deducting
information about QPP rates and maximums, EI premiums, see Guide T4001. For information about
see Guide TP-1015.G-V, Guide for Employers: Source deducting PPIP premiums, see Guide TP-1015.G-V, Guide
Deductions and Contributions, or visit Revenu Québec for Employers: Source Deductions and Contributions, or visit
at revenuquebec.ca/en. Revenu Québec at revenuquebec.ca/en.

More than one T4 slip for the same employee EI overpayment

If an employee contributed to CPP and QPP during the If, during the year, you deducted more EI premiums from
year, you have to prepare two T4 slips as follows: the employee than you should have and you could not
reimburse the overpayment:
■ one showing the province of employment as Quebec, the
employee’s QPP pensionable earnings in Quebec and the ■ Do not adjust the amounts you report on the employee’s
QPP contributions you deducted T4 slip. We will credit the excess EI premiums to the
employee when he or she files his or her income tax and
■ one showing the applicable province or territory of benefit return.
employment (other than Quebec), the employee’s CPP
pensionable earnings and the CPP contributions you ■ Fill out Form PD24, Application for a Refund of
deducted Overdeducted CPP Contributions or EI Premiums, to apply

canada.ca/taxes 11
 for a refund of your EI overpayment. Send it to us with Box 24 – EI insurable earnings
your paper-filed T4 information return or mail it Box 24 must always be completed even if there are no
separately if you have filed your return electronically. insurable earnings.
Make this request no later than three years after the end Enter the total amount of insurable earnings you used to
of the year in which the EI overpayment occurred. calculate the employee’s EI premiums that you reported in
box 18, up to the maximum insurable earnings for the year
For more information about EI overpayments, see
($51,300 for 2017). If there are no insurable earnings for the
Chapter 3 in Guide T4001.
entire reporting year and box 18 is blank, enter “0” in
box 24. In many cases, boxes 14 and 24 will be the same
Box 20 – RPP contributions
amount.
Enter the total amount the employee contributed to a
registered pension plan (RPP). If the employee did not Reporting the correct EI insurable earnings in box 24 will
contribute to a plan, leave this box blank. Do not include reduce unnecessary pensionable and insurable earnings
amounts transferred directly to an RPP from an employee’s review (PIER) reports for EI deficiency calculations,
registered retirement savings plan (RRSP). especially if the employee worked both inside and outside
of Quebec.
Enter any deductible retirement compensation arrangement
(RCA) contributions you withheld from the employee’s If you paid amounts to the employee for employment,
income. Do not include amounts that are not deductible. If benefits, or other payments that should not have
the amount in box 20 includes RPP contributions and EI premiums deducted (as described in Chapter 3
deductible RCA contributions, attach a letter informing the of Guide T4001, Employers’ Guide – Payroll Deductions and
employee of the amounts. Remittances), do not report those earnings in box 24.
If the amount you report includes current contributions and Do not include the unpaid portion of any earnings from
past service contributions for 1989 or earlier years, enter, in insurable employment that you did not pay because of your
the “Other information” area, the following codes along bankruptcy, receivership, or non-payment of remuneration
with the corresponding amount: for which the employee has filed a complaint with the
federal, provincial, or territorial labour authorities.
■ code 74 for past service contributions while the employee
was a contributor Special rules may apply when filling in box 24 in certain
situations. For more information, refer to Chapter 6 on
■ code 75 for past service contributions while the employee page 23, which deals with special situations.
was not a contributor
More than one T4 slip for the same employee
To determine if the employee made past service When you give the same employee more than one T4 slip
contributions while a contributor or while not a contributor, for the year, you should report the insurable earnings
see archived Interpretation Bulletin IT-167, Registered amount for each period of employment in box 24 of each
Pension Funds or Plans – Employee’s Contributions. T4 slip.
Include instalment interest in box 20. This includes interest
charged to buy back pensionable service. Example
Notes An employee earned $28,000 working in Ontario from
Do not use box 20 to show what you contributed to your January 2017 to June 2017 and earned $28,000 working in
employee’s RRSP. Your RRSP contribution is a taxable Quebec for the remainder of the year. In addition to any
benefit to the employee. Enter code 40 in the “Other other boxes that need to be completed, fill in boxes 14 and
information” area and the corresponding amount in the 24 as follows:
box. Also include this amount in box 14. ■ Ontario T4 slip – box 14 = $28,000 and box 24 = $28,000
If you have a group RRSP for your employees, the ■ Quebec T4 slip – box 14 = $28,000 and box 24 = $23,300
trustee will send the official receipts for tax purposes to (calculated as the maximum insurable earnings for 2017
you or to your employees. If the trustee sends the of $51,300 – $28,000 already reported on T4 slip with
receipts directly to you, give these copies to the Ontario as province of employment = $23,300)
employees. The receipts will show the employee and
employer contribution amounts.
Box 26 – CPP/QPP pensionable earnings
Box 22 – Income tax deducted Box 26 must always be completed even if there are no
Enter the total income tax you deducted from the pensionable earnings.
employee’s remuneration and retiring allowances. This
Enter the total amount of pensionable earnings paid to your
includes the federal, provincial (except Quebec), and
employee, up to the maximum pensionable earnings for the
territorial taxes that apply. If you did not deduct tax, leave
year ($55,300 for 2017), even if you did not withhold
the box blank.
CPP/QPP contributions on all or any of those earnings.
Do not include any amount you withheld under the This may happen if you give a non-cash taxable benefit to
authority of a garnishee or a requirement to pay that an employee but do not pay cash earnings during the year.
applies to the employee’s previously assessed tax arrears. If there are no pensionable earnings for the entire reporting
year and boxes 16 and 17 are blank, enter “0” in box 26. In
many cases, boxes 14 and 26 will be the same amount.

12 canada.ca/taxes
Reporting the correct CPP pensionable earnings in box 26 amount for each period of employment in box 26 of each
will reduce unnecessary pensionable and insurable T4 slip.
earnings review (PIER) reports for CPP deficiency
calculations, especially if the employee worked both inside
Example
and outside of Quebec.
An employee earned $35,000 working in Ontario from
For more information, refer to Chapter 6 on page 23, which January 2017 to June 2017 and earned $35,000 working in
deals with special situations. Quebec for the remainder of the year. In addition to any
other boxes that need to be completed, fill in boxes 14 and
CPP – Include the following types of remuneration in
26 as follows:
box 14, “Employment income.” However, do not include in
box 26, “CPP/QPP pensionable earnings”: ■ Ontario T4 slip – box 14 = $35,000, and box 26 = $35,000
a) Remuneration paid to the employee: ■ Quebec T4 slip – box 14 = $35,000, and box 26 = $20,300
(calculated as the maximum pensionable earnings for
– before and during the month the employee turned 18
2017 of $55,300 – $35,000 already reported on T4 slip with
– after the month the employee turned 70 Ontario as province of employment = $20,300) on the
Quebec T4 slip
– during the months the employee was considered to
be disabled under the Canada Pension Plan or Quebec
Pension Plan Benefits and earnings taxable only in Quebec
Revenu Québec considers certain benefits and earnings to
– after an eligible employee, who is 65 to 70 years of be pensionable earnings for employees working in Quebec.
age, gave you a signed copy of Form CPT30, Election These include:
to Stop Contributing to the Canada Pension Plan, or
Revocation of a Prior Election, with parts A, B, and C ■ employer-paid private health benefit plan premiums
completed ■ assumed earnings—persons 55 years of age or older
– before an eligible employee, who is 65 to 70 years of whose hours of work are reduced by reason of phased
age, gave you a signed copy of Form CPT30 with retirement may choose, with their employers, to make
parts A, B, and D completed contributions to the QPP on all or part of the amount of
the reduction in remuneration
Note
Information about when you should have started or For more information, see Guide TP-1015.G-V, Guide for
stopped deducting CPP contributions and examples of Employers: Source Deductions and Contributions, or
how to prorate the maximum CPP contribution for the brochure IN-253-V, Taxable Benefits, which you can get from
year to make sure you have deducted the correct amount Revenu Québec’s website at revenuquebec.ca/en.
can be found in Chapter 2 of Guide T4001, Employers’ The following examples show how to fill in boxes 14 and 26
Guide – Payroll Deductions and Remittances. of the employee’s T4 slip when you provide a benefit or
b) Amounts paid to the employee for employment, earnings to an employee that is only taxable in Quebec. For
benefits, or other payments described in Chapter 2 of information on how to fill out the RL-1 slip,
Guide T4001, and no CPP contributions had to be consult Guide RL-1.G-V, Guide to Filing the RL-1 Slip:
deducted. Employment and Other Income.
c) Amounts for a clergy member’s residence from which
you did not deduct CPP contributions (if the clergy Example 1 – Quebec taxable benefit, unpaid leave
member gets a tax deduction for the residence, Marion works for her employer in Quebec and is on an
CPP contributions are not required). unpaid leave of absence. Her employer pays $750 in
premiums to an employer-paid private health benefit plan
Subtract any of the amounts noted above from the amount on her behalf. Since the benefit is not taxable outside of
in box 14, and enter the difference in box 26. Do not change Quebec, it is not income. When preparing Marion’s Quebec
the amount in box 14. T4 slip, her employer will leave box 14 blank. Since the
Note premiums are QPP pensionable, her employer will report
Non-cash taxable benefits (including security option $750 in box 26, the QPP contributions withheld on the
benefits) – If you provide pensionable non-cash taxable benefit in box 17, and fill in any other boxes on her T4 slip
benefits in a tax year, include the value of the benefit in as applicable.
box 26 at all times. This applies even if the employee Example 2 – Quebec taxable benefit, other earnings
received no other remuneration (for example, an During 2017, Julien received wages of $25,000 plus an $875
employee is on an unpaid leave of absence and you benefit that is only taxable in Quebec. When preparing
continue to provide benefits during the leave period). Julien’s Quebec T4 slip, his employer will report $25,000 in
QPP – Fill in box 26 when you deduct QPP from the box 14, $25,875 in box 26, and fill in any other boxes on his
employees’ earnings, regardless of their province or T4 slip as applicable.
territory of residence. Note
The T4 slip will still be processed even though box 26 is
More than one T4 slip for the same employee
more than box 14.
When you give the same employee more than one T4 slip
for the year, you should report the pensionable earnings

canada.ca/taxes 13
Example 3 – Benefit is taxable both federally and in 17 – Fishers – Self-employed
Quebec
Stephane works for his employer in Quebec and did not Box 44 – Union dues
receive any cash earnings. However, his employer gave Use this box only if you and the union agree that the union
him a non-cash housing benefit valued at $1,100. When will not issue receipts for union dues to employees. Keep
preparing Stephane’s Quebec T4 slip, his employer will the certificate of agreement on file in case we ask to see it.
report $1,100 in boxes 14 and 26, and fill in any other boxes
on his T4 slip as applicable. Enter in box 44 the amount you deducted from employees
for union dues. Include amounts you paid to a parity or
advisory committee that qualify for a deduction. Do not
Box 28 – Exempt (CPP/QPP, EI, and PPIP) include initiation fees. Also, do not include strike pay that
CPP/QPP (Canada Pension Plan/Quebec Pension Plan) – the union paid to union members in this box.
Leave this box blank if you:
For more information, see archived Interpretation
■ reported a retiring allowance and no other type of Bulletin IT-103, Dues Paid to a Union or to a Parity or Advisory
income Committee.
■ reported an amount greater than “0” in boxes 16, 17,
or 26 Box 46 – Charitable donations
Enter the amount you deducted from the employee’s
■ reported “0” in box 26 and the employee gave you a copy earnings for donations to qualified donees in Canada.
of a completed Form CPT30, Election to Stop Contributing
to the Canada Pension Plan, or Revocation of a Prior Election Box 50 – RPP or DPSP registration number
■ reported “0” in box 26 and the employee worked in one Enter the seven-digit registration number we issue for a
of the employment types listed as letters “C” to “O” on registered pension plan (RPP) or a deferred profit sharing
the back of Form CPT20, Election to Pay Canada Pension plan (DPSP) or the seven-digit plan identification number
Plan Contributions we issue for an unregistered foreign pension plan under
which you report a pension adjustment (PA). Do this even
Otherwise, enter an “X” or a check mark if you did not if your plan requires only employer contributions.
have to withhold CPP contributions from the earnings for
the entire reporting period. For more information, go to However, if you make contributions to union pension
“Employment, benefits, and payments from which you do funds, you have to indicate the union’s plan number, which
not deduct CPP contributions” in Chapter 2 of guide T4001, the union has to give you.
Employers’ Guide – Payroll Deductions and Remittances. If an employee is a member of more than one plan, insert
EI (employment insurance) – Leave this box blank if you only the number of the plan under which the employee has
reported an amount greater than “0” in box 18 or 24. Enter the largest PA.
an “X” or a check mark in the “EI” box only if you did not
have to withhold EI premiums from the earnings for the Box 52 – Pension adjustment
entire reporting period. For more information, go to If you have a registered pension plan (RPP) or a deferred
“Employment, benefits, and payments from which you do profit sharing plan (DPSP), enter, in dollars only, the
not deduct EI premiums” in Chapter 3 of guide T4001. amount of the employee’s pension adjustment (PA) for the
year. If you have to prepare more than one T4 slip for the
PPIP (provincial parental insurance plan) – Leave this
employee because the employee worked for you in more
box blank if you reported an amount in box 55 or 56. Enter
than one province or territory of employment, report the
an “X” or a check mark in the “PPIP” box only if you did
PA proportionately on each T4 slip. If you cannot apportion
not have to withhold PPIP premiums from the earnings for
the PA, report it on one slip.
the entire period of employment in the province of
Quebec. For more information, go to revenuquebec.ca/en. If an employee participates in one or more RPPs or DPSPs,
you have to calculate his or her PA using the total amount
Box 29 – Employment code of all pension credits accumulated by the employee under
Enter the appropriate code in this box if one of the all these plans for the year.
following situations applies. Otherwise, leave it blank. If an employee is on a leave of absence and is still accruing
Do not fill in box 14, “Employment income,” if you are pensionable service or credits under the plan, you must
using employment code 11, 12, 13, or 17. report the PA on a T4 slip. This is true even if the employee
has no employment income in the tax year. Administrators
11 – Placement or employment agency workers of multiple employee plans (MEPs) should report the PA
12 – Taxi drivers or drivers of other passenger-carrying for the employee on leave on a T4A slip.
vehicles Leave box 52 blank if the employee participated in your
13 – Barbers or hairdressers RPP or DPSP and one of the following applies:

14 – Withdrawal from a prescribed salary deferral ■ the calculated PA is a negative amount or zero
arrangement plan ■ the employee died during the year
15 – Seasonal Agricultural Workers Program ■ the employee, even if he or she is still a member of the
16 – Detached employee – Social security agreement plan, no longer accrues new pension credits in the year

14 canada.ca/taxes
 (for example, the employee has accrued the maximum Box 55 – Employee’s PPIP premiums
number of years of service in respect of the plan) Enter the provincial parental insurance plan (PPIP)
premiums that you deducted for employees working in
Special rules concerning the PA
Quebec.
Special calculation rules apply, in some circumstances, to
employees who:
Box 56 – PPIP insurable earnings
■ left your employment during the year For employees working in Quebec, enter the total amount
■ are on, or return from, a leave of absence used to calculate the employee’s PPIP premiums, up to a
maximum of $72,500 for 2017.
■ participate in a salary deferral arrangement
Leave the box blank if:
■ work for you part-time
■ there are no insurable earnings
For more information on how to calculate the PA,
see Guide T4084, Pension Adjustment Guide. If you need ■ the insurable earnings are the same as the employment
more help calculating a PA, see your pension plan income in box 14
administrator or call our Registered Plans Directorate ■ the insurable earnings are over the maximum for the year
at 1-800-267-3100 or 613-954-0419 (in Ottawa).
Unregistered retirement plans or arrangements Other information
An individual’s RRSP deduction limit is affected if they are The “Other information” area at the bottom of the T4 slip
entitled to benefits under any of the following three types has boxes for you to enter codes and amounts that relate to
of unregistered retirement plans or arrangements: employment commissions, taxable allowances and benefits,
■ a specified retirement arrangement (SRA) deductible amounts, fishers’ income, and other entries if
they apply.
■ a government-sponsored retirement
arrangement (GSRA) The boxes are not pre-numbered. Enter the codes and
amounts that apply to the employee.
■ a foreign pension plan
For more information about the PA for these types of plans Example
or arrangements, see Guide T4084, Pension Adjustment Box – Case Amount – Montant
Guide, or call our Registered Plans Directorate
at 1-800-267-3100 or 613-954-0419 (in Ottawa). 40 2400 98

Box 54 – Employer’s account number

Enter the 15-character account number that you use to send Note
us your employees’ deductions. This number is your If more than six codes apply to the same employee, use
payroll program account number that appears at the top of an additional T4 slip. Do not repeat all the data on the
your PD7A statement of account. Your payroll program additional slip. Enter only the employer’s name and
account number should not appear on the two copies of the address, and the employee’s SIN and name, and fill in
T4 slip that you give to your employees. the required boxes in the “Other information” area.
Report each code, and amount only once.

canada.ca/taxes 15
 Codes 30 to 88 – Taxable allowances and Report
Detailed instructions for taxable allowances
benefits, deductible amounts, employment in and benefits, deductible amounts,
commissions, and other entries Box 14 employment commissions and other entries
30 Board and lodging Yes The following instructions explain how to report each of
31 Special work site No
the benefits in the list on this page. Some of these benefits
must include the goods and services tax (GST) and the
32 Travel in a prescribed zone Yes
provincial sales tax (PST, or QST in Quebec) if they apply,
33 Medical travel assistance N/A1 or the harmonized sales tax (HST).
34 Personal use of employer’s automobile or Yes
motor vehicle Note
36 Interest-free and low-interest loans Yes
See Guide T4130, Employers’ Guide – Taxable Benefits and
Allowances, for details on how to calculate the value of
37 Employee home-relocation loan deduction No
these benefits and which taxable benefits must include
38 Security options benefits Yes GST/HST.
39 Security options deduction – 110(1)(d) No
40 Other taxable allowances and benefits Yes Code 30 – Board and lodging
41 Security options deduction – 110(1)(d.1) No If you provided an employee with free or subsidized
42 Employment commissions Yes housing, or board and lodging, enter code 30 and the
corresponding taxable amount. Also include this amount
43 Canadian Forces personnel and police Yes
deduction in box 14.
66 Eligible retiring allowances No Note
67 Non-eligible retiring allowances No If you pay for utilities (or provide them) for a member of
68 Indian (exempt income) – Eligible retiring No the clergy, add the eligible part of your cost for those
allowances utilities to the housing allowance. Report it under
69 Indian (exempt income) – Non-eligible No code 30. Eligible utilities are electricity, heat, water and
retiring allowances sewer. Report all other utilities under code 40.
70 Municipal officer’s expense allowance No
71 Indian (exempt income) – Employment No
Code 31 – Special work site
If the employee received a benefit for board and lodging at
74 Past service contributions for 1989 or earlier No
years while a contributor a special work site in a prescribed zone and you filled out
Form TD4, Declaration of Exemption – Employment at a Special
75 Past service contributions for 1989 or earlier Yes
years while not a contributor Work Site, enter code 31 and the corresponding amount. Do
not include this amount in box 14 or under code 30.
77 Workers’ compensation benefits repaid to the No
employer
78 Fishers – Gross income No
Code 32 – Travel in a prescribed zone
If you provided an employee living in a prescribed zone
79 Fishers – Net partnership amount No
with an amount for travel assistance, enter code 32 and the
80 Fishers – Shareperson amount No corresponding amount. Include this amount in box 14. If
81 Placement or employment agency workers – No any part was for medical travel assistance, see code 33.
Gross income
82 Taxi drivers and drivers of other No Code 33 – Medical travel assistance
passenger-carrying vehicles – Gross income
If you provided an employee living in a prescribed zone
83 Barbers or hairdressers – Gross income No with an amount for medical travel assistance, identify only
84 Public transit pass paid by the employee No the medical part under code 33. Make sure the total of the
85 Employee-paid premiums for private health No travel assistance is reported under code 32.
services plans
Note
86 Security options election No
Employees who are eligible to claim the northern
87 Emergency services volunteer exempt No residents deduction for travel benefits will use the
amount
information included in boxes 32 and 33 of their T4 slip
88 Indian (exempt income) – Self-employment No to correctly calculate their deduction on form T2222,
Northern Residency Deductions. For more information, go
to canada.ca/taxes-northern-residents or see “Travel
assistance benefit” in Chapter 4 of Guide T4130,
Employers’ Guide – Taxable Benefits and Allowances.

1
Do not include this amount in box 14. It is included under code 32.

16 canada.ca/taxes
Code 34 – Personal use of employer’s automobile or net income for the amount of employment earnings they
motor vehicle receive during international operational missions. This is
If you provided an employee with the use of an automobile the case regardless of the risk associated with the mission.
or motor vehicle, enter code 34 and the amount Enter code 43 and the amount of those earnings, up to the
representing the benefit. Include this amount in box 14. maximum rate of pay earned by a lieutenant-colonel of the
Canadian Armed Forces. Include this amount with the total
Code 36 – Interest-free and low-interest loans employment earnings in box 14.
If you provided an employee with an interest-free or
low-interest loan, including a home-purchase and Code 66 – Eligible retiring allowances
home-relocation loan, because of an office or employment Enter the amount of retiring allowances (also called
(or intended employment), enter code 36 and the severance pay) that was paid in the year and is eligible for
corresponding taxable benefit. Include this amount in transfer to an RPP or RRSP, even if not transferred. Do not
box 14. If any amount was for a home-relocation loan, see include this amount in box 14. For more information on
code 37. For more information, see archived Interpretation retiring allowances, see page 28.
Bulletin IT-421, Benefits to individuals, corporations and
shareholders from loans or debt. Code 67 – Non-eligible retiring allowances
Enter the amount of retiring allowances (also called
Code 37 – Employee home-relocation loan deduction severance pay) not eligible for transfer to an RPP or RRSP.
If the taxable benefit you provided to your employee under Do not include this amount in box 14. For more information
code 36 is the result of an interest-free or low-interest on retiring allowances, see page 28.
home-relocation loan, you have to identify the amount the
employee can deduct under code 37. Do not include this Code 68 – Indian (exempt income) – Eligible retiring
amount in box 14. allowances
Enter the amount of retiring allowances (also called
Code 38 – Security options benefits severance pay) that was paid to an Indian in the year and is
If an employee received a taxable benefit under a eligible for transfer to an RPP or RRSP, even if not
corporation’s agreement to issue its eligible shares or units transferred. Do not include this amount in box 14. For more
of mutual fund trusts to the employee, enter code 38 and information on retiring allowances, see page 28. For more
the corresponding amount. Include this amount in box 14. information on how to report income paid to an Indian, see
For more information, go page 25.
to canada.ca/taxes-security-options.
Code 69 – Indian (exempt income) – Non-eligible
Code 39 – Security options deduction – 110(1)(d) retiring allowances
If the employee is entitled to a deduction under Enter the amount of retiring allowances (also called
paragraph 110(1)(d) of the Income Tax Act, enter code 39 severance pay) that was paid to an Indian in the year and is
and one-half of the amount you reported under code 38 for not eligible for transfer to an RPP or RRSP. Do not include
those shares. Do not include this amount in box 14. For this amount in box 14. For more information on retiring
more information, go to canada.ca/taxes-security-options. allowances, see page 28. For more information on how to
report income paid to an Indian, see page 25.
Code 40 – Other taxable allowances and benefits
If you provided an employee with taxable allowances or Code 70 – Municipal officer’s expense allowance
benefits that you did not include elsewhere on the T4 slip, If you are a municipal corporation or board and you pay an
enter code 40 and the corresponding amount. Include this expense allowance to an elected officer to perform the
amount in box 14. See Guide T4130, Employers’ Guide – duties of that office, enter the non-taxable portion under
Taxable Benefits and Allowances, for details on calculating code 70.
taxable benefits.
Code 71 – Indian (exempt income) – Employment
Code 41 – Security options deduction – 110(1)(d.1) If you are an employer paying tax-exempt salary or wages
If the employee is entitled to a deduction under to an Indian, see page 25.
paragraph 110(1)(d.1) of the Income Tax Act, enter code 41
and one-half of the amount you reported under code 38 for Code 74 – Past service contributions for 1989 or earlier
those shares. Do not include this amount in box 14. For years while a contributor
more information, go to canada.ca/taxes-security-options. If an employee made past service contributions to a
registered pension plan (RPP) for employment in 1989 or
Code 42 – Employment commissions earlier years while a contributor to an RPP, the
If an employee sold property or negotiated contracts for contributions are not reported in box 14. See “Box 20 – RPP
you, enter code 42 and the amount of the employee’s contributions” on page 12.
commissions. Include this amount in box 14.
Code 75 – Past service contributions for 1989 or earlier
Code 43 – Canadian Forces personnel and police years while not a contributor
deduction If an employee made past service contributions to a
Canadian Armed Forces personnel and police officers who registered pension plan (RPP) for employment in 1989 or
are deployed outside Canada can claim a deduction from earlier years while not a contributor to an RPP, the

canada.ca/taxes 17
contributions are reported in box 14. See “Box 20 – RPP transit passes before July 1, 2017. Also include amounts that
contributions” on page 12. you paid on behalf of the employee that are reported as a
taxable benefit (code 40). The taxable benefit portion must
Code 77 – Workers’ compensation benefits repaid to also be included in Box 14 – Employment income.
the employer
Enter the amount of workers’ compensation benefits repaid Code 85 – Employee-paid premiums for private health
to the employer that was previously included in the services plans
employee’s employment income (box 14 of the T4 slip). An employee can claim premiums he or she paid to a
This allows employees to claim a corresponding deduction private health services plan
as other employment expenses on their income tax and
(PHSP) as a qualifying medical expense (including the
benefit returns. For more information, see “Workers’
applicable GST/HST or PST). The use of code 85 is
compensation claims” in Chapter 6 of Guide T4001,
optional; however, if you do not use this code, we may ask
Employers’ Guide – Payroll Deductions and Remittances.
the employee to provide supporting documents. For more
information, see archived Interpretation Bulletin IT-339,
Code 78 – Fishers – Gross income
Meaning of ‘private health services plan’ (1988 and subsequent
See page 24. taxation years), and go to canada.ca/en/revenue-agency/
news/whats-new/new-position-on-private-health-
Code 79 – Fishers – Net partnership amount services-plans-questions-answers.html for the CRA’s new
See page 24. position on what qualifies as a PHSP.

Code 80 – Fishers – Shareperson amount Code 86 – Security options election

See page 25. Enter the total amount of the security option cash-outs that
you have elected not to claim as an expense. This amount is
Code 81 – Placement or employment agency workers – already included in box 14.
Gross income
See page 27. Code 87 – Emergency services volunteer exempt
amount
Code 82 – Taxi drivers and drivers of other Enter the exempt amount (up to $1,000) paid by a
passenger-carrying vehicles – Gross income government, a municipality, or a public authority to an
See page 23. individual who performed firefighter or search and rescue
duties as a volunteer. If you employed the individual other
Code 83 – Barbers or hairdressers – Gross income than as a volunteer for the same or similar duties, the whole
See page 23. amount is taxable. Include the whole amount in box 14 and
do not use code 87.
Code 84 – Public transit pass
Individuals can claim the cost of monthly or longer Code 88 – Indian (exempt income) – self-employment
duration public transit passes. Public transit includes Enter the amount of tax-exempt self-employment income
transit by local bus, streetcar, subway, commuter train or paid to an Indian who is a fisher, barber or hairdresser, or
bus, and local ferry. Eligible transit passes must allow for taxi driver or driver of other passenger-carrying vehicles.
unlimited use for the period they are valid and must be for For more information, see page 26.
transit in Canada.
Note Filing T4 slips
The 2017 federal budget ended the public transit tax For a description of the filing methods available, see
credit as of July 1, 2017. As a result, only enter the cost of “Chapter 4 – T4 information return” starting on page 19.
eligible transit passes that were used for public transit
services from January 1 to June 30, 2017.
Chapter 3 – T4 Summary
The public transit pass includes costs for:
If you are filing your return electronically, do not send us a
■ weekly passes if you purchase enough of these passes so
paper copy of the slips or summary but keep a copy for
that you are entitled to unlimited travel for at least
your records. For information about filing electronically,
20 days in any 28-day period. Each pass must give the
see “Electronic filing methods,” starting on page 20, or go
holder the right to unlimited public transit use within an
to canada.ca/taxes-iref.
uninterrupted period for at least 5 days.
■ the use of an electronic payment card if the card is: If you are filing on paper, use the T4 Summary, Summary of
Remuneration Paid, to report the totals of the amounts
– used for at least 32 one-way trips during an reported on the related T4 slips. Send the original summary
uninterrupted period not exceeding 31 days and the related slips to the Jonquière Tax Centre. You can
– issued by a public transit authority that records and find the address at the end of this guide.
provides a receipt for the cost and usage of the card
Enter the total of amounts paid by the employee (for
example, through payroll deductions) to purchase public

18 canada.ca/taxes
Filling out the T4 Summary Lines 74 and 75 – Canadian-controlled private
corporations or unincorporated employers
Report amounts in Canadian dollars and cents, even if they
were paid in another currency. To get the average exchange Enter the social insurance numbers of any proprietors or
rates, go to bankofcanada.ca/rates/exchange. principal owners.

Fill out a separate T4 Summary for each of your payroll Lines 76 and 78 – Person to contact about this return
program accounts. The totals you report on your Enter the name and telephone number of a person that we
T4 Summary have to agree with the totals you report on can call to get or clarify information on the T4 Summary.
your T4 slips. Errors or omissions can cause unnecessary
processing delays. Line 80 – Total deductions reported
If you have not reported any amounts on the T4 slip or Add the amounts reported on lines 16, 27, 18, 19, and 22 of
Summary, there is no need to send us a form. the T4 Summary. Enter the total on line 80.

Detailed instructions Line 82 – Minus: remittances

Enter the amount you remitted for the year under your
In the area at the top of the T4 Summary, enter the
payroll program account number.
15-character payroll program account number in the
“Employer’s account number” box. It is the number that Note
you use to send us your employees’ deductions. Enter your A remittance that was due in January of the current year
operating or trade name as well as your address below the (for deductions made in December of the previous year)
payroll program account number. is considered late when paid with the previous year’s
information return (T4, T4A) and this return is filed after
You cannot change your address using the T4 Summary. To
the remittance due date.
do this, contact your tax centre at the address listed at the
end of this guide.
Difference
Note Subtract line 82 from line 80. Enter the difference in the
You can also change the address of your business online space provided. If there is no difference between the total
in My Business Account deductions you reported and the amount you remitted for
at canada.ca/my-cra-business-account. An authorized the year, leave lines 84 and 86 blank. Generally, we do not
representative can use this service through charge or refund a difference of $2 or less.
Represent a Client at canada.ca/taxes-representatives.
Line 84 – Overpayment
Year If the amount on line 82 is more than the amount on line 80
Enter the last two digits of the calendar year for which you (and you do not have to file another type of return for this
are filing the return. account number), enter the difference on line 84. Attach a
note indicating the reason for the overpayment and
Line 14 – Employment income whether you want us to transfer this amount to another
Enter the total of box 14 from all T4 slips. account or another year, or refund the overpayment to you.

Line 16 – Employees’ CPP contributions Line 86 – Balance due

Enter the total of box 16 from all T4 slips. If the amount on line 80 is more than the amount on line 82,
enter the difference on line 86.
Line 18 – Employees’ EI premiums
Enter the total of box 18 from all T4 slips. Line 88 – Total number of T4 slips filed
Enter the total number of T4 slips that you are including
Line 19 – Employer’s EI premiums with the T4 Summary.
Enter your share of EI premiums (multiply the employees’
total premiums by the employer’s premium rate). Chapter 4 – T4 information return
Line 20 – Registered pension plan (RPP) contributions In all instances, you have to file your T4 information return
Enter the total of box 20 from all T4 slips. on or before the last day of February following the
calendar year that the information return applies to. If the
Line 22 – Income tax deducted due date falls on a Saturday, or a Sunday, your return is
Enter the total of box 22 from all T4 slips. due the next business day.
We consider your return to be filed on time if we receive it
Line 27 – Employer’s CPP contributions or it is postmarked on or before the due date. If you fail to
Enter your share of CPP contributions. file it on time, we may assess a penalty. See “Penalties,
interest, and other consequences” on page 5.
Line 52 – Pension adjustment
Enter the total of box 52 from all T4 slips. If you have more than one payroll program account, you
will have to file a separate information return for each
account.

canada.ca/taxes 19
If you have overpaid, include a letter explaining the reason you need is a web browser to connect to the Internet, and
for the overpayment and how you want us to apply it. If your software will create, print, and save your electronic
you owe an amount, send the account information and tax information return in XML format.
year with your payment.
If you use commercial or in-house developed payroll
If your business or activity ceases during the year, you have software to manage your business, you can file up to
to file a T4 information return within 30 days of ending 150 MB by Internet file transfer. Multiple returns can be
your business or stopping your activity. filed in one submission, as long as the total submission
does not exceed the 150 MB restriction.
Service bureaus filing returns
Note
If a service bureau is filing an information return for you, If your return is more than 150 MB, you can either
you are still responsible for the accuracy of the information, compress your return or you can divide it so that each
for any balance owing, and for filing on time. submission is no more than 150 MB.

Branch offices filing returns For more information about this filing method, contact your
If the branch office of a company has sent in software provider or go to canada.ca/taxes-iref.
CPP contributions, EI premiums, and income tax
deductions under a separate account that only that branch Web access code
uses, file the T4 information return of that branch as a To file your return over the Internet using the Internet file
separate return. transfer or Web Forms services, you will need a business
number and its associated web access code (WAC), unless
Electronic filing methods you are filing through My Business Account or
Represent a Client. For more information about these
Internet filing will be available starting January 8, 2018.
services, see the next section, “Filing without a web access
You must file information returns by Internet if you file code” below. The CRA is no longer mailing WAC letters.
more than 50 information returns (slips) for a calendar As a result, you can use the WAC that was issued for the
year. tax year to file your information returns. If you have
misplaced or do not have a WAC, see “What you need to
For more information, go to canada.ca/taxes-iref. file your information return electronically” at
canada.ca/en/revenue-agency/services/e-services/filing-
Filing by Web Forms information-returns-electronically-t4-t5-other-types-
Our Web Forms application is free and secure. To use it, all returns-overview/filing-information-returns-
you need is access to the Internet. With Web Forms you can electronically-t4-t5-other-types-returns-what-you-should-
file an information return easily, following the step-by-step know-before.html to access our Web access code online
instructions. service. If you cannot get your WAC online or would like to
change it, call the e-Services Helpdesk at 1-800-959-5525.
Web Forms lets you:
■ file up to 100 slips (original, additional, amended, or Filing without a web access code
cancelled) from our website You can file your T4 information return without a web
■ calculate all of the totals for the summary access code through My Business Account or
Represent a Client.
■ create an electronic information return containing slips
and a summary, which can be saved and imported at a Select the “File a return” option through:
later date ■ My Business Account
■ print all your slips and your summary at canada.ca/my-cra-business-account if you are the
business owner
■ validate data in real time
■ Represent a Client at canada.ca/taxes-representatives if
After you submit your information return, you will receive you are an authorized representative or employee
a confirmation number that will be your proof that we
received it. If you are already registered for our online services, you
can log in using your CRA user ID and password or the
To use the Web Forms application, you must have a Sign-In Partner option.
business number and its associated web access code. If you
do not have a web access code, you can easily get one To register as a business owner, go to
online or by calling us. For more information, see “Web My Business Account
access code” on this page. at canada.ca/my-cra-business-account and do the
following:
To start using this application or to get more information
about Web Forms, go to canada.ca/taxes-iref. ■ Select “CRA Register” and create a CRA user ID and
password. You can also select “Continue to Sign-In
Partner” and use the same sign-in information you use
Filing by Internet file transfer (XML) for other online services such as online banking.
Internet file transfer allows you to transmit an original or
amended return with a maximum file size of 150 MB. All

20 canada.ca/taxes
■ To register, you will need to provide all of the following calling 1-800-959-5525. There are two slips per page
information: intended for printers, for typing, or to be filled out by hand.
– your social insurance number (SIN) If you choose to file your return on paper, mail it to:
– your date of birth Jonquière TC
– your postal code or ZIP code T4 Program
P.O. Box 1300 LCD Jonquière
– an amount you entered on your income tax and benefit Jonquière QC G7S 0L5
return (the line we ask for will vary; it could be from
the current or the previous tax year) Fill out one copy of the T4 slip for each employee and
include it with your T4 Summary when you file. Enter the
– your business number (BN) information for two different employees on one sheet. You
■ You must enter a CRA security code to finalize the must keep the information from the T4 slips and the
registration process. You can ask for the CRA security T4 Summary or a copy of these forms for your files.
code by paper mail or email.
■ Return to My Business Account, to enter your CRA
How to distribute your T4 slips
security code. You must give employees their T4 slips on or before the last
day of February following the calendar year to which the
To register as a representative, including employees of a slips apply. If you do not, you may be assessed a penalty.
business, go to Represent a Client The penalty for failing to distribute T4 slips to recipients is
at canada.ca/taxes-representatives and do the following: $25 per day for each such failure with a minimum penalty
■ Select “CRA Register” and create a CRA user ID and of $100 and a maximum of $2,500.
password. Or you can select “Continue to Sign-In For the 2017 and later tax years, employers may distribute
Partner” and use the same sign-in information you use T4 slips electronically by making them accessible to their
for other online services, such as online banking. employees on a secured portal and with a secured printer.
■ To register, you will need to provide: With written consent from the employee, the employer can
distribute T4 slips using email.
– your access code from your notice of assessment
In all other cases, where the employee does not have access
– your postal code or ZIP code to a secured portal and printer or when the employee
■ Register as the business owner (using your BN) or as requests it, the employer will provide two copies of the
yourself and receive a representative identifier (RepID), T4 slip, in paper format, to the employee in person or by
or create a group of representatives and receive a group mail.
identifier (GroupID). Notes
■ Get authorization to have online access to the tax-free If T4 slips are returned as not deliverable, you may want
savings account (TFSA) by doing one of the following: to keep the copies with the employee’s file.

– using the “Authorization request” service with If you know that the address you have on file for an
Represent a Client at canada.ca/taxes-representatives employee is not correct, do not send the employee’s
T4 slip copies to that address. Document why the copies
– giving your BN, RepID, or GroupID to businesses or were not sent and your efforts to get the correct address.
your employer so they can authorize you using the Keep this information with the T4 slip copies in the
“Authorize or manage representatives” service in employee’s file. You still have to include that T4 slip
My Business Account information in your T4 information return when you file
at canada.ca/my-cra-business-account it.
Note We suggest that you print the two T4 slips that you have to
If the business authorizes you online in My Business give to each employee on one sheet. For security purposes,
Account at canada.ca/my-cra-business-account, you will do not print your payroll program account number (box 54)
have immediate online access to the business accounts. on these copies.
Once you are registered as a business owner, or registered For more information on how to fill out the T4 slip and the
and authorized as a representative, an employee, or a T4 Summary, see “Filling out T4 slips” on page 9 and
group of employees, you will be able to file or amend “Filling out the T4 Summary” on page 19.
T4 slips without a Web access code.

Filing on paper
Chapter 5 – After you file
You can file up to 50 slips on paper. However, we strongly When we receive your information return, we check it to
encourage you to file online using Internet file transfer or see if you have prepared it correctly. After an initial review,
Web Forms. We explain these options on page 20, under we enter your return into our processing system, which
“Electronic filing methods.” captures the information and performs various validity and
balancing checks. If there are any problems, we may contact
If you need more paper copies, you can order a maximum you.
of 9 single-page slips at canada.ca/cra-forms or by

canada.ca/taxes 21
We also verify the calculations you made on the T4 slips to collection centre with a letter explaining the reason for the
make sure that the pensionable and insurable earnings you amendment. The addresses of our national verification and
reported agree with the CPP and EI deductions you collection centres are listed at the end of this guide.
remitted. For more information, see Chapter 4
Do not file an amended T4 Summary.
of Guide T4001, Employers’ Guide – Payroll Deductions and
Remittances.
If you receive a pensionable and insurable earnings review
Adding slips
(PIER) report, do not send us amended slips. Instead, After you file your information return, you may discover
respond to the PIER advising of the changes required for that you need to send us additional slips. If you have
the employees on the listing. For more information, see original slips that were not filed with your return, file them
Chapter 4 of Guide T4001, Employers’ Guide – Payroll separately either electronically or on paper.
Deductions and Remittances. To file additional slips electronically, see “Electronic filing
After filing your information return, you may notice that methods” on page 20.
you made an error on a T4 slip. If so, you will have to When submitting additional slips on paper, clearly identify
prepare an amended slip to correct the information. the new slips by writing “ADDITIONAL” at the top of each
If you made an overpayment of salary, wages, or other slip. Send one copy of the additional slips to any national
remuneration to an employee, see “Salary overpayments” verification and collection centre with a letter explaining
for more information on how to correct an error. the reason for the addition. The addresses of our national
verification and collection centres are listed at the end of
Note this guide.
You do not have to file an amended T4 slip if the only
change is to the employee’s address. Do not file an amended T4 Summary.

CPP contributions and EI premiums are sometimes Note

deducted in error from exempt income. The employer may Any additional T4 slips which are filed after the due date
report the deduction and the exemption on the original may result in a penalty. For more information, go
T4 slip. Amendments may be necessary to allow the to “Late filing and failing to file the T4 information
individual to be credited through an income tax and benefit return” on page 5.
return.
A T4 slip should be cancelled if it is issued to a proprietor Replacing slips
or partner in an unincorporated business. They should If you issue paper T4 slips to replace copies that are lost or
report their income as business income on an income tax destroyed, do not send us a copy. Clearly identify them as
and benefit return, along with a statement of revenue and “DUPLICATE” copies, and keep them with your records.
expenses.
For information on salary overpayments, go to page 30. Pension adjustment (PA)
You have to recalculate a pension adjustment (PA) in a
Amending or cancelling slips over the registered pension plan when all of the following
Internet conditions are met:

To amend a slip over the Internet, change only the ■ an employee returns from a leave of absence or a period
information that is incorrect and retain all of the remaining of reduced service
information that was originally submitted. Use summary ■ the service was not previously pensionable service
report type code “A” and slip report type code “A.”
■ by April 30 of the following year:
To cancel a slip, do not change any information that was
contained on the original slip. Use summary report type – benefits are retroactively provided under a defined
code “A” and slip report type code “C.” benefit provision for the period concerned and the
employee makes the commitment to purchase the
For more information about amending or cancelling benefits
information returns using the Internet, go
to canada.ca/taxes-iref. – retroactive contributions are made by the employee or
the employer to a money purchase provision
If you amend or cancel slips using the Internet, we may
contact you to find out why. Note
If the commitment to purchase benefits is made after
April 30, a past service pension adjustment (PSPA) will
Amending or cancelling slips on paper be calculated.
If you choose to file your amended return on paper, clearly
If a recalculated PA applies, you have to report an amended
identify the slips as amended or cancelled slips by writing
PA for each year after 1989 that is affected by the leave.
“AMENDED” or “CANCELLED” at the top of each slip.
Make sure you fill out all the necessary boxes, including the You do not have to report an amended PA when the
information that was correct on the original slip. Send two difference between the previously reported PA and the
copies of the amended slips to the employee. Send one copy amended PA is less than $50. However, you do have to
of the amended slips to any national verification and

22 canada.ca/taxes
report one if an employee asks you to accurately report Employee’s name and address
the PA, or if we ask you to report the amended PA. Enter the worker’s name and address, including the
province or territory and postal code.
For the years in which you did not previously report a PA
for the employee, you have to file an amended T4 slip
showing the correct PA. If you previously reported a PA for Box 10 – Province of employment
the employee in a particular year, you have to show the Enter the provincial or territorial abbreviation (see page 10).
total PA that applies for that year on an amended T4 slip.
Box 12 – Social insurance number
For information on recalculating a PA, see Guide T4084, Enter the SIN, as provided by the worker.
Pension Adjustment Guide. For information on calculating
and reporting PSPA, see Guide T4104, Past Service Pension
Box 14 – Employment income
Adjustment Guide.
Leave this box blank. See “Other information” below.

Data used by other programs Box 18 – Employee’s EI premiums

Other federal government departments use T4 information. Enter the EI premiums remitted on behalf of the worker
For example, Employment and Social Development (worker’s share only).
Canada (ESDC) uses the information on the T4 slip to
update a person’s record of earnings file. Box 24 – EI insurable earnings
Enter the amount of the worker’s insurable earnings on
The information on CPP contributions that we send to
which you calculated the EI premiums, up to a maximum
ESDC determines the CPP benefits that a person will
of $51,300 for 2017. Enter “0” if there are no insurable
receive.
earnings.

Chapter 6 – Special situations Box 28 – Exempt (CPP/QPP, EI, and PPIP)

Enter an “X” or a check mark under CPP/QPP.
Barbers and hairdressers, and taxi
drivers and drivers of other Box 29 – Employment code
Enter the appropriate code for the occupation of the
passenger-carrying vehicles worker. Enter code 13 for barbers or hairdressers or
Workers who are your employees code 12 for taxi drivers or drivers of other
passenger-carrying vehicles.
If you employ these types of workers, you have to deduct
CPP/QPP contributions, EI premiums, PPIP premiums,
and income tax from their pay and prepare a T4 slip for Box 55 – Employee’s PPIP premiums
them, as you would for regular employees. For information Enter the PPIP premiums remitted on behalf of the worker
about the payroll deductions, see Guide T4001, Employers’ (worker’s share only) while he or she worked in Quebec.
Guide – Payroll Deductions and Remittances. For information
about preparing a T4 slip, see “Chapter 2 – T4 slips” on Box 56 – PPIP insurable earnings
page 8. For workers working in Quebec, enter the total amount
used to calculate the worker’s PPIP premiums, up to a
Tax-exempt salary or wages you paid to your Indian maximum of $72,500 for 2017.
employee are treated differently. For information about the
payroll deductions, see “Chapter 7 – Special situations” in
Other information
Guide T4001. For information about preparing a T4 slip, see
Enter the amount of gross earnings of the worker, using
“Indians – Employment” on page 25.
code 83 for barbers or hairdressers and code 82 for taxi
drivers and drivers of other passenger-carrying vehicles.
Workers who are self-employed
If you do not know the actual gross earnings, you still have
Even if these types of workers are self-employed, special
to report gross income and an amount of insurable
rules apply to the payroll deductions you have to withhold.
earnings, which you can calculate using the method
For more information, see “Chapter 7 – Special situations”
explained in Chapter 7 of Guide T4001.
in Guide T4001, Employers’ Guide – Payroll Deductions and
Remittances.
Certified non-resident employers
You still have to prepare a T4 slip for these workers for EI
and PPIP purposes as explained below. For information on A qualifying non-resident employer is not required to file a
how to report the tax-exempt earnings of an Indian who is T4 slip for salary, wages or other remuneration paid to a
self-employed, see “Indians – Self-employment” qualifying non-resident employee, if the employer, after
on page 26. reasonable enquiry, determines that the employee’s total
taxable income earned in Canada during the calendar year,
For all other self-employed workers, fill in the following including the payment of such salary, wages, or other
fields on their T4 slip: remuneration is $10,000 or less. For more information, go
to canada.ca/en/revenue-agency/services/tax/international-
Employer’s name non-residents/information-been-moved/rendering-
Enter your operating or trade name. services-canada/non-resident-employer-certification.html.

canada.ca/taxes 23
Employees with power saws or tree Employee’s name and address
trimmers Enter the fisher’s name and address, including the province
or territory and postal code.
If you are an employer in the forestry business, you may
have employees who, according to their contracts, have to Box 10 – Province of employment
use their own power saws or tree trimmers at their own Enter the provincial or territorial abbreviation (see page 10).
expense.
In box 14, “Employment income,” include rental payments Box 12 – Social insurance number
you made to employees for the use of their own power Enter the SIN, as provided by the fisher.
saws or tree trimmers. You should not reduce the amount
in box 14 by the cost or value of saws, trimmers, parts, Box 14 – Employment income
gasoline, or any other materials the employee supplies. Leave blank. Fishing income is reported using codes 78, 79,
and 80. See the “Other information” section on this page.
Employees outside Canada
Box 18 – Employee’s EI premiums
In situations where you pay CPP on behalf of your
employee who is working outside Canada, for all or part of Enter the EI premiums you remitted on behalf of the
the year, you have to prepare a T4 slip. See “Box 29 – self-employed fisher on his or her gross income.
Employment code,” on page 14, and “Box 10 – Province of
employment,” on page 10, for specific T4 reporting Box 24 – EI insurable earnings
instructions. Enter the amount of the fisher’s insurable earnings on
which you calculated the EI premiums, up to a maximum
Note of $51,300 for 2017. Enter “0” if there are no insurable
When CPP is paid by the employer on behalf of earnings.
detached employees under employment code 16, leave
box 14 blank if no other type of income is reported. Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Fill in boxes 16 and 26 with the appropriate amounts and Enter an “X” or a check mark under CPP/QPP (fisher
leave boxes 18 and 24 blank. earnings are not pensionable).

Fishing income Box 29 – Employment code

Fishing income is reported on the T4 slip. Enter code 17.

Fishing income (for example, proceeds of the catch paid to Box 55 – Employee’s PPIP premiums
a self-employed fisher) and employment income (for Enter the PPIP premiums you deducted from gross income
example, plant income) can be reported on the same T4 slip of fishers working in Quebec.
or on separate T4 slips.
The instructions that follow are for fishing income paid to a Box 56 – PPIP insurable earnings
self-employed fisher. For instructions on reporting For fishers working in Quebec, enter the total amount used
employment income that you paid to an employee, see the to calculate the fisher’s PPIP premiums, up to a maximum
detailed instructions that start on page 9. For instructions of $72,500 for 2017.
on reporting tax-exempt fishing income that you paid to a
self-employed Indian, see page 26. Other information
Notes Code 78 – Fishers – Gross income
Do not use code 78, 79, or 80 to report employment Enter the amount paid or payable to the fisher from the
income. Use box 14. See “Box 14 – Employment income” proceeds of a catch. Do not include this amount in box 14.
on page 10.
In addition, report either the net partnership or owner
Reporting paid or payable self-employed fisher income amount using code 79 or the shareperson amount using
depends on whether you are using the cash method or code 80.
accrual method of accounting. For an explanation of
these methods, see Chapter 1 of Guide T4002, Note
Self-employed Business, Professional, Commission, Farming, This income does not include amounts paid for a catch
and Fishing Income. or part of a catch made by other persons who were not
members of the crew. For more information, see
For more information on how to calculate the insurable “Calculating the insurable earnings of a fisher”
earnings of a fisher if you are a designated employer, in Guide T4005, Fishers and Employment Insurance.
see Guide T4005, Fishers and Employment Insurance. For
more information about calculating the fishing income for a Code 79 – Fishers – Net partnership amount
sole proprietor, see Chapter 2 of Guide T4002. Enter the amount that is the product of the gross income
(or gross value of the catch) reported under code 78, minus
Employer’s name the 25% prescribed amount and the total amount paid to
Enter your operating or trade name. the shareperson reported under code 80, multiplied by your
partnership agreement allocation. See Example 5 in

24 canada.ca/taxes
Guide T4005. Include this amount in box 24 (and in box 56 Box 12 – Social insurance number
for fishers in Quebec). Do not include this amount in Enter the SIN, as provided by the employee.
box 14.
Box 14 – Employment income
Code 80 – Fishers – Shareperson amount Leave this box blank. Instead, in the “Other information”
Enter the amount paid or payable to the fisher from the area, enter code 71 and the amount of the exempt salary or
proceeds of a catch based on the sharing arrangement wages paid to your Indian employee in the year.
agreed to before embarking on the fishing trip. Include this
amount in box 24 (in box 56 for fishers in Quebec) and with Boxes 16 and 17 – Employee’s CPP/QPP contributions
code 78. Do not include this amount in box 14. The employment of an Indian whose income is exempt
from tax is excluded from pensionable earnings; however,
Indians – Employment you can elect to provide your Indian employees with
optional CPP coverage by filling out and filing
We recognize that many First Nations people in Canada
Form CPT124, Application for Coverage of Employment of an
prefer not to describe themselves as Indians. However, we
Indian in Canada Under the Canada Pension Plan Whose Income
use the term Indian because it has a legal meaning in the
is Exempt Under the Income Tax Act.
Indian Act.
If you did not elect to provide CPP/QPP coverage to all
The salary or wages, benefits or allowances you paid to an
your Indian employees on their tax-exempt employment
Indian may be taxable, tax-exempt, or partly tax-exempt.
income, leave this box blank.
Use Form TD1-IN, Determination of Exemption of an Indian’s
Employment Income, to determine the type of exemption that If you did elect to provide CPP/QPP coverage, enter the
applies to an Indian’s employment income. For more CPP/QPP contributions you deducted from the employee’s
information, you can also refer to Chapter 7 earnings.
of Guide T4001, Employers’ Guide – Payroll Deductions and
For more information, see Guide T4001. For optional QPP
Remittances.
coverage, fill out and file Form RR-2-V, Election to
Participate in the Québec Pension Plan: Indian Employees Whose
Taxable employment income Employment is Excepted by Reason of a Tax Exemption. For
If you are an employer paying taxable salary or wages, more information, see Guide TP-1015.G-V, Guide for
benefits or allowances to an Indian employee, you have to Employers: Source Deductions and Contributions, which you
deduct CPP/QPP contributions, EI premiums, and income can get from Revenu Québec at revenuquebec.ca/en.
tax, as well as PPIP premiums (for employees working in
Quebec). Fill in all boxes of the T4 slips in the usual way. Box 18 – Employee’s EI premiums
Note Tax-exempt salary or wages paid to your Indian employee
If you paid a retiring allowance to an Indian, see are insurable earnings and you must deduct EI premiums.
“Retiring allowances” on page 28, and “Code 68 – Indian Enter the EI premiums you deducted.
(exempt income) – Eligible retiring allowances” and
“Code 69 – Indian (exempt income) – Non-eligible Box 20 – RPP contributions
retiring allowances” on page 17, for more information. Leave this box blank. Registered pension plan (RPP)
contributions made with respect to tax-exempt employment
Tax-exempt employment income income are not deductible by your employee.

If you are an employer paying tax-exempt salary or wages, Box 24 – EI insurable earnings
benefits, or allowances to an Indian employee, you do not
Enter the amount of insurable earnings on which you
have to deduct CPP/QPP contributions; however, you have
calculated the EI premiums, up to a maximum of $51,300
to deduct EI premiums and PPIP premiums (for employees
for 2017. Enter “0” if there are no insurable earnings.
working in Quebec). For more information,
see Guide T4001, Employers’ Guide – Payroll Deductions and
Box 26 – CPP/QPP pensionable earnings
Remittances.
If you did not elect to provide CPP or QPP coverage to all
your Indian employees on their tax-exempt employment
How to fill out the T4 slip income, enter “0.”
Prepare the T4 slip in the following way when you pay a
tax-exempt salary or wages to your Indian employee. If you did elect to provide CPP/QPP coverage, enter the
amount of pensionable earnings on which you calculated
the CPP/QPP contributions, up to a maximum of $55,300
Employer’s name
for 2017.
Enter your operating or trade name.
Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Employee’s name and address
Leave this box blank if you entered an amount greater than
Enter the employee’s name and address, including the
“0” in box 16, 17, or 26. Enter an “X” or a check mark under
province or territory and postal code.
CPP/QPP only if the earnings were exempt for the entire
period of employment.
Box 10 – Province of employment
Enter the provincial or territorial abbreviation (see page 10).

canada.ca/taxes 25
Box 44 – Union dues enter those contributions in box 20. If the employment
Leave this box blank. Union dues paid in respect of income that relates to an RPP contribution consists of both
tax-exempt employment income are not deductible by your taxable and tax-exempt income, you have to prorate the
Indian employee. RPP contribution.
You do not have to prorate the amount of pension
Box 52 – Pension adjustment adjustment (PA). Report the total amount in box 52,
Tax-exempt salary is included when determining the “Pension adjustment,” of the T4 slip.
pension adjustment amount. See page 14 for details.
Box 24 – EI insurable earnings
Box 55 – Employee’s PPIP premiums Enter the amount of insurable earnings on which you
Tax-exempt salary or wages paid to an Indian in Quebec calculated the EI premiums, up to a maximum of $51,300
are insurable earnings and you must deduct for 2017. Enter “0” if there are no insurable earnings.
PPIP premiums. Enter the PPIP premiums you deducted
from employees working in Quebec. Box 26 – CPP/QPP pensionable earnings
Enter the amount of pensionable earnings on which you
Box 56 – PPIP insurable earnings calculated the CPP/QPP contributions, up to a maximum
For employees working in Quebec, enter the total amount of $55,300 for 2017. Enter “0” if there are no pensionable
used to calculate the employee’s PPIP premiums, up to a earnings.
maximum of $72,500 for 2017.
Box 44 – Union dues
Partly tax-exempt employment income Annual union, professional, or like dues related to
How to fill out the T4 slip tax-exempt income are not deductible. Do not enter these
Prepare the T4 slip in the following way when you pay a dues in box 44. If the employment income that relates to
partly tax-exempt salary or wages to your Indian employee. union dues consists of both taxable and tax-exempt income,
you have to prorate the union dues.
Employer’s name
Enter your operating or trade name. Box 52 – Pension adjustment
Taxable and tax-exempt salary is included when
Employee’s name and address determining the pension adjustment amount. See page 14
Enter the employee’s name and address, including the for details.
province or territory and postal code.
Box 55 – Employee’s PPIP premiums
Box 10 – Province of employment Taxable and tax-exempt salary or wages paid to an Indian
Enter the provincial or territorial abbreviation (see page 10). in Quebec are insurable earnings and you must deduct
PPIP premiums. Enter the PPIP premiums you deducted
from employees working in Quebec.
Box 12 – Social insurance number
Enter the SIN, as provided by the employee.
Box 56 – PPIP insurable earnings
For employees working in Quebec, enter the total amount
Box 14 – Employment income
used to calculate the employee’s PPIP premiums, up to a
Enter the taxable salary or wages paid to the Indian
maximum of $72,500 for 2017.
employee in box 14. In the “Other information” area, enter
code 71 and the amount of the tax-exempt salary or wages
paid in the year. Indians – Self-employment
We recognize that many First Nations people in Canada
Boxes 16 and 17 – Employee’s CPP/QPP contributions prefer not to describe themselves as Indians. However, we
If you did not elect to provide CPP/QPP coverage to all use the term Indian because it has a legal meaning in the
your Indian employees on their tax-exempt employment Indian Act.
income, enter the CPP/QPP contributions you deducted
from your employee’s taxable earnings. If you pay taxable income to a self-employed Indian who
works as a fisher, barber or hairdresser, taxi driver or driver
If you did elect to provide CPP/QPP coverage, enter the of other passenger-carrying vehicles, you may have to
CPP/QPP contributions you deducted from your deduct EI premiums (and PPIP premiums for workers in
employee’s earnings. Quebec) and report the amounts on a T4 slip following the
instructions below. Payments you made to an Indian who is
Box 18 – Employee’s EI premiums not your employee may be taxable, tax-exempt, or partly
Taxable and tax-exempt salary or wages paid to your tax-exempt.
Indian employee are insurable earnings and you must
deduct EI premiums. Enter the EI premiums you deducted. Taxable self-employment income
If you pay taxable income to a self-employed Indian who
Box 20 – RPP contributions works as a fisher, barber or hairdresser, taxi driver or driver
Registered pension plan (RPP) contributions that have been of other passenger-carrying vehicles, you have to pay
made for tax-exempt income are not deductible. Do not EI premiums (and PPIP premiums for workers in Quebec).

26 canada.ca/taxes
For more information on fishers, see Guide T4005, Fishers Box 56 – PPIP insurable earnings
and Employment Insurance. For self-employed income earned in Quebec, enter the total
amount used to calculate the fisher or worker’s PPIP
How to fill out the T4 slip premiums, up to a maximum of $72,500 for 2017.
If the Indian’s income was earned while working as a
barber and hairdresser, taxi driver or driver of other Other information – code 88
passenger carrying vehicles, follow the instructions under Enter the amount of the fisher or worker’s tax-exempt gross
the same related title starting on page 23. If the Indian earnings using code 88, Indian (exempt income) –
received self-employed fishing income, follow the Self-employment. Do not include this amount in box 14.
instructions under “Fishing income” on page 24.
Partly tax-exempt self-employment income
Tax-exempt self-employment income If part of the income that you pay to a self-employed Indian
If you pay tax-exempt income to a self-employed Indian fisher or worker is tax-exempt, you will have to fill out the
worker who is a fisher, barber or hairdresser, a taxi driver T4 slip using the instructions under “Taxable
or driver of other passenger-carrying vehicles, you do not self-employment income” and “Tax-exempt
have to deduct CPP/QPP contributions; however, you have self-employment income.”
to pay EI premiums (and PPIP premiums for
fishers/workers in Quebec). For more information on
fishers, see Guide T4005.
Placement or employment agency
workers
Employer’s name These guidelines apply to employees/workers engaged by
Enter your operating or trade name. placement or employment agencies, in the following four
situations:
Employee’s name and address
Enter the fisher or worker’s name and address, including a) Agency that hires a worker as an employee
the province or territory and postal code.
An agency that hires an employee (even if he or she is
located at a client’s premises) has to deduct CPP/QPP
Box 10 – Province of employment contributions, EI premiums, income tax, and
Enter the provincial or territorial abbreviation (see page 10). PPIP premiums (for employees working in Quebec) from
amounts paid to these employees. The agency also has to
Box 12 – Social insurance number report these amounts on a T4 slip for the employee.
Enter the SIN, as provided by the fisher or worker.
b) Agency that pays the worker
Box 14 – Employment income
Where an agency places a worker (who is not an employee
Leave blank. In the “Other information” area, enter code 88
of the agency) in employment under the direction and
and the amount of the tax-exempt earnings paid to the
control of a client of the agency and the agency pays the
self-employed fisher or worker in the year. See the “Other
worker, the agency is not required to deduct income tax,
information – code 88” section on this page.
but is required to deduct CPP/QPP contributions,
EI premiums, and PPIP premiums (for workers in Quebec),
Box 18 – Employee’s EI premiums from amounts paid to these workers. The agency also has to
Enter the EI premiums you remitted on behalf of the report these amounts on a T4 slip for the worker.
self-employed fisher or worker’s gross earnings.
c) Agency whose client pays the worker
Box 24 – EI insurable earnings
Enter the amount of the fisher or worker’s insurable Where an agency places a worker (who is not an employee
earnings on which you calculated the EI premiums, up to a of the agency) in employment under the direction and
maximum of $51,300 for 2017. Enter “0” if there are no control of a client of the agency and the client of the agency
insurable earnings. pays the worker, the client is required to deduct CPP/QPP
contributions and income tax but is not required to deduct
EI premiums (or PPIP premiums for employees in Quebec).
Box 29 – Employment code
The client of the agency has to report these amounts on a
Enter the appropriate code for the occupation of the
T4 slip.
worker. Enter code 13 for barbers or hairdressers, code 12
for taxi drivers or drivers of another passenger-carrying
vehicles or code 17 for fishers – self-employed. d) Agency that hires a worker under a
contract for services
Box 55 – Employee’s PPIP premiums Where an agency places a worker under a contract for
Enter the PPIP premiums you deducted from the services (that is, an independent worker and not an
self-employed fisher or worker’s gross income earned in employee of the agency), the agency is not required to
Quebec. deduct CPP/QPP contributions, EI premiums,
PPIP premiums, or income tax since the worker is
self-employed. Because the worker is self-employed,

canada.ca/taxes 27
neither the agency nor the client is required to file a T4 slip. Box 29 – Employment code
However, you may be required to file a T4A slip. Enter employment code 11 for scenarios “b” and “c” and
See Guide RC4157, Deducting Income Tax on Pension and leave this box blank for scenario “a.”
Other Income, and Filing the T4A Slip and Summary.
Box 55 – Employee’s PPIP premiums
How to fill out the T4 slip Enter the PPIP premiums you deducted from the employee
or worker’s gross earnings while he or she worked in
In all cases, except where an agency hires a worker under a
Quebec. If the agency’s client paid the worker, leave this
contract for services, you (the agency or the client, as the
box blank.
case may be) will fill out the T4 slip as follows:
Box 56 – PPIP insurable earnings
Employer’s name
For employees or workers working in Quebec, enter the
Enter your operating or trade name.
total amount used to calculate the employee or worker’s
PPIP premiums, up to a maximum of $72,500 for 2017. If
Employee’s name and address
the agency’s client paid the worker, leave this box blank.
Enter the employee’s/worker’s name and address,
including the province or territory and postal code.
Code 81
In the “Other information” area at the bottom of the T4 slip,
Box 10 – Province of employment
use code 81 for scenarios “b” and “c” and enter the gross
Enter the provincial or territorial abbreviation (see page 10). earnings of placement and employment agency workers. If
the agency hired the employee, as in scenario “a”, leave
Box 12 – Social insurance number this box blank.
Enter the SIN, as provided by the employee or worker.
For more information, go to canada.ca/en/revenue-agency/
Box 14 – Employment income services/tax/businesses/topics/payroll/completing-filing-
information-returns/t4-information-employers/t4-slip/
Report the gross earnings before deductions only if the
filling-t4-slip.html.
agency hired the employee. If the agency paid the worker
or the agency’s client paid the worker, leave this box
blank. See “Code 81” on this page. Retiring allowances
A retiring allowance (also called severance pay) is an
Boxes 16 and 17 – Employee’s CPP/QPP contributions amount paid to officers or employees when or after they
Enter the CPP/QPP contributions you deducted from the retire from an office or employment, in recognition of long
employee or worker’s gross earnings. service or for the loss of office or employment.

Box 18 – Employee’s EI premiums Detailed information about what is and is not a retiring
allowance, how to calculate deductions for retiring
Enter the EI premiums you deducted from the employee or
allowances, and how to determine the amount of retiring
worker’s gross earnings. If the agency’s client paid the
allowance that is eligible for transfer, are found in
worker, leave this box blank.
Chapter 6 of Guide T4001, Employers’ Guide – Payroll
Deductions and Remittances and in Income Tax
Box 22 – Income tax deducted
Folio S2-F1-C2, Retiring Allowances.
Enter the total income tax you deducted from the employee
or worker’s remuneration. This includes the federal, If you paid a retiring allowance to a non-resident of
provincial (except Quebec), and territorial taxes that apply. Canada, do not report it on a T4 slip. Instead, fill out
If the agency paid the worker, leave this box blank. an NR4 slip, Statement of Amounts Paid or Credited to
Non-Residents of Canada. For more information,
Box 24 – EI insurable earnings see Guide T4061, NR4 – Non-Resident Tax Withholding,
Enter the amount of the employee or worker’s insurable Remitting, and Reporting.
earnings on which you calculated the EI premiums, up to a
maximum of $51,300 for 2017. Enter “0” if there are no Transfer of a retiring allowance – T4 codes
insurable earnings. If the agency’s client paid the worker, Employees with years of service before 1996 may be able to
enter “0.” directly transfer all or part of a retiring allowance to a
registered pension plan (RPP) or a registered retirement
Box 26 – CPP/QPP pensionable earnings savings plan (RRSP). This part is commonly referred to as
Enter the amount of the employee or worker’s pensionable the eligible portion or the amount eligible for transfer.
earnings on which you calculated the CPP/QPP A retiring allowance may include an eligible portion and
contributions, up to a maximum of $55,300 for 2017. a non-eligible portion.
Enter “0” if there are no pensionable earnings.
The part of the retiring allowance paid in each year that is
eligible for transfer should be reported on a T4 slip in the
Box 28 – Exempt (CPP/QPP, EI, and PPIP)
“Other information” area using code 66 (or code 68 for
If the agency’s client paid the worker, enter an “X” or a
an Indian). Amounts not eligible for transfer are reported in
check mark under EI, otherwise, leave this box blank.
the “Other information” area using code 67 (or code 69 for
an Indian). For example, if an employee receives $60,000

28 canada.ca/taxes
payable in instalments of $10,000 over six years and has an a maximum of $55,300 for 2017. Enter “0” if there are no
eligible amount of $40,000, the employee can choose how pensionable earnings.
they want the eligible and non-eligible parts applied to the
instalment payments in each year. Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Note Do not fill in the CPP/QPP, EI, or PPIP boxes, unless the
The amounts reported as retiring allowances should not earnings were exempt for the entire period of employment.
be reported in box 14. For more information, see
“Code 66 – Eligible retiring allowances” on page 17. Box 55 – Employee’s PPIP premiums
Enter the PPIP premiums you deducted from the
participant’s gross earnings (including deferred amounts)
Salary deferral arrangements while the person was working in Quebec.
A salary deferral arrangement is a plan or arrangement
made between an employee and an employer. Under such Box 56 – PPIP insurable earnings
an arrangement, an employee postpones receiving salary For participants working in Quebec, enter the total amount
and wages to a later year. Treat the deferred salary and used to calculate the participant’s PPIP premiums, up to a
wages as employment income in the year the employee maximum of $72,500 for 2017.
earns the amount. Report it on the employee’s T4 slip for
that year. Deferred amounts paid to the participant
during the leave period
Prescribed plans or arrangements
How to fill out the T4 slip
Prescribed plans or arrangements are not covered by the
Prepare the T4 slip in the following way when you pay the
above salary deferral rules. Treat the deferred amounts in
deferred amounts to the participant during the leave
these cases as income in the year the employee receives
period.
them. Report the income on the employee’s T4 slip for that
year.
Box 14 – Employment income
To find out how to report pension adjustments under these Enter the total deferred amounts paid to the participant
circumstances, see Guide T4084, Pension Adjustment Guide. during the leave period.

Salary paid while the participant is working Boxes 16 and 17 – Employee’s CPP/QPP contributions
How to fill out the T4 slip Enter the CPP/QPP contributions you deducted from the
Prepare the T4 slip in the following way when you pay a participant’s deferred amounts you paid during the leave
salary to the participant while he or she is working. period.

Box 14 – Employment income Box 18 – Employee’s EI premiums

Enter the participant’s net salary (the salary minus the Leave this box blank.
deferred amounts) while the person was working.
Box 22 – Income tax deducted
Boxes 16 and 17 – Employee’s CPP/QPP contributions Enter the total income tax you deducted from the
Enter the CPP/QPP contributions you deducted from the participant’s remuneration. This includes the federal,
participant’s net salary (the salary minus the deferred provincial (except Quebec), and territorial taxes that apply.
amounts) while the person was working.
Box 24 – EI insurable earnings
Box 18 – Employee’s EI premiums Enter “0.”
Enter the EI premiums you deducted from the participant’s
gross salary (including deferred amounts) while the person Box 26 – CPP/QPP pensionable earnings
was working. Enter the amount of the participant’s pensionable earnings
on which you calculated the CPP/QPP contributions, up to
Box 22 – Income tax deducted a maximum of $55,300 for 2017. Enter “0” if there are no
Enter the total income tax you deducted from the pensionable earnings.
participant’s remuneration. This includes the federal,
provincial (except Quebec), and territorial taxes that apply. Box 28 – Exempt (CPP/QPP, EI, and PPIP)
Enter an “X” or a check mark under EI. Do not fill in the
Box 24 – EI insurable earnings CPP/QPP or PPIP boxes, unless the earnings were exempt
Enter the amount of insurable earnings on which you for the entire period of employment.
calculated the participant’s EI premiums, up to a maximum
of $51,300 for 2017. Enter “0” if there are no insurable Box 55 – Employee’s PPIP premiums
earnings. Leave this box blank.

Box 26 – CPP/QPP pensionable earnings Box 56 – PPIP insurable earnings

Enter the amount of the participant’s pensionable earnings Leave this box blank.
on which you calculated the CPP/QPP contributions, up to

canada.ca/taxes 29
Salary overpayments After your employee has repaid the salary or wages, you
can give him or her a letter confirming the tax year when
If you make an overpayment of salary, wages, or other
the overpayment was included in his or her income, as well
remuneration to an employee, how you correct this will
as the date, the reason, and the amount of repayment you
often depend on the reason the employee was overpaid and
received. With that letter, the employee will be able to claim
the year in which the employee repaid the amount.
a deduction on line 229 of his or her income tax and benefit
You may need to correct overpayments in the following return in the year the amount was repaid.
situations:
Note
■ an employee did not perform their duties Your employer’s share of Canada Pension Plan (CPP)
contributions and employment insurance (EI) premiums
■ there was a clerical, administrative, or system error is not refundable.
Note
If you let your employee repay an overpayment in Example
instalments, you may have to calculate a taxable interest In September 2017, Peter became ill and could not work.
benefit. For more information, see “Loans – interest-free You continue to pay his regular salary. In February 2018, he
and low-interest” in Guide T4130, Employers’ Guide – begins to receive payments from a wage-loss replacement
Taxable Benefits and Allowances. plan and repays you the amount of salary he received from
September 2017 to February 2018. Do not make any
Employee did not perform his or her duties adjustments to his 2017 T4 slip or to his current-year pay
Your employee should repay you the gross amount of the records to reflect the amount of repayment. Instead, Peter
salary overpayment when all of the following conditions can claim a deduction for the repayment on his 2018
are met: income tax and benefit return by providing a copy of the
letter you gave him confirming the date and the amount he
■ the employee is on a leave of absence (that is, the repaid you and the year the amount was included in
employee did not work) income.
■ you paid salary or wages the employee would normally
be entitled to receive under the terms of his or her Clerical, administrative, or system error
employment contract or collective agreement during the
leave period Any overpayment an employee receives will not be salary,
wages, or an advance if these two conditions are met:
■ the employee’s circumstances have changed, and the
employee is no longer entitled to the salary or wages you ■ the employee received salary or wages by mistake,
paid because of a clerical, administrative, or system error,
even if the employee did not have to work
Note
If the salary overpayment is the result of a clerical, ■ the employee repays the salary or wages, or makes
administrative, or system error, follow the instructions arrangements to repay the salary or wages
under “Clerical, administrative, or system error” on this Note
page. If the overpayment is not the result of a clerical,
administrative, or system error and the employee did
Examples not work, follow the instructions under “Employee did
■ you paid your employee a maternity leave top-up
not perform his or her duties” on this page.
amount, but she did not return to work as required Depending on the situation, your employee will have to
under the terms of her collective agreement repay either the net or the gross salary.
■ you advanced vacation leave credits, but the employee
quits working for you before earning the credits Repaying net salary
Your employee should repay you the net amount of the
■ you paid a signing bonus to your employee, but he did salary overpayment (gross pay, less source deductions) if
not work for the time agreed to in his employment all of the following apply:
contract
■ the employee repays you in the same year as the
overpayment
If your employee does not repay you, include the salary
overpayment and the deductions withheld on the ■ you reimburse your employee for the CPP, EI, and
overpayment on the employee’s T4 slip. No other action is income tax deducted in error
required. ■ you can reduce the next payroll remittance you are
Even if your employee repays you in the same year or a sending to the CRA by the CPP, EI, or income tax sent in
different year, you still have to include the salary error (including your share of CPP and EI) before you
overpayment and the deductions withheld on the send your last remittance for the year to the CRA
employee’s T4 slip. You cannot adjust the slip or the payroll
In these situations, do not include on the employee’s T4 slip
records to reduce the total employment income or source the salary overpayment or any of the CPP, EI, and income
deductions by the amount of the repayment. tax withheld on the overpaid salary.

30 canada.ca/taxes
Repaying gross salary EI insurable earnings, by $500. Do not adjust the amount of
Your employee should repay you the gross amount of a CPP, EI, and income tax deducted. The employee will not
salary overpayment if any of the following apply: be able to claim a deduction from income in the 2018 tax
year for the repayment, but she can amend her 2017 income
■ the salary paid in error and the repayment are in a tax and benefit return. You can ask for a refund of the CPP
different tax year contributions or EI premiums that you deducted in error.
■ you paid the employee his or her gross salary and did
not withhold CPP, EI, and income tax deductions The employee does not repay the salary or wages
■ you cannot reduce the next payroll amount you are Any time an employee does not repay you the salary he or
sending to the Canada Revenue Agency (CRA) for the she received in error, it has to be included on the
year of the overpayment employee’s T4 slip. Here are some examples and the years
you must report the income in:
In these situations, you will prepare an amended T4 slip for
your employee. Use the CPP, EI, and income tax deductions ■ The employee says he or she will repay the overpayment,
from the employee’s original T4 slip, but reduce the but does not. Include the overpayment amount in
employment income in box 14 by the amount of their salary employment income in the year the employee’s
repayment. You may also have to amend the EI insurable agreement to repay the amount ends.
earnings in box 24 and CPP/QPP pensionable earnings in ■ The employee says he or she will not repay the
box 26 to agree with the reduced employment income that overpayment. Include the overpayment amount in
you will report in box 14. employment income in the year of the overpayment.
If you had to report the CPP and EI deductions withheld in ■ You give up your right to the amount. Include the
error on the employee’s T4 slip, you can ask for a refund of amount in employment income in the year of
the employer’s share. Do this by filling out Form PD24, forgiveness.
Application for a Refund of Overdeducted CPP Contributions or
EI Premiums, and sending it to the CRA. ■ There was knowledge or collusion, and the employee
does not repay the amount. Include the amount in
You can ask for a refund of CPP up to four years after the employment income in the year of the overpayment.
end of the year in which you deducted it. For EI, you can
ask for a refund up to three years after the end of the year
in which you deducted it. Seasonal Agricultural Workers
Program
Example If you employ foreign workers under the Seasonal
In 2017, because of a calculation error, you overpaid your Agricultural Workers Program, enter code 15 in box 29,
employee $500. She agrees to repay this amount in 2018. “Employment code,” of the T4 slips for your employees.
You may amend her 2017 T4 slip to reduce the total For more information, see Guide RC4004, Seasonal
employment income, as well as the CPP pensionable and Agricultural Workers Program.

canada.ca/taxes 31
Online services
Handling business taxes online Sign up for online mail
Use the CRA’s online services for businesses throughout Sign up for the CRA’s online mail service to get most of
the year to: your CRA mail, like your PD7A – statement of account for
current source deductions.
■ make payments to the CRA by setting up pre-authorized
debit agreements in My Business Account or by using the For more information, go
My Payment service to canada.ca/taxes-business-online-mail.

■ initiate a payment search Authorizing the withdrawal of a

■ file or amend information returns without a web access pre-determined amount from your bank
code account
■ submit documents to the CRA Pre-authorized debit (PAD) is a flexible online payment
option managed by you. Through this option, you agree to
■ authorize a representative for online access to your
authorize the CRA to withdraw a pre-determined amount
business accounts
from your bank account to pay tax on a specific date or
■ register for online mail to get mail from the CRA directly dates. You can set up a PAD agreement using the CRA’s
in My Business Account secure My Business Account service
at canada.ca/my-cra-business-account. You can view
■ change addresses historical records, modify, cancel, or skip a payment. For
■ manage direct deposit information more information, go to canada.ca/payments and select
"Pre-authorized debit."
■ view account balance and transactions
■ provide a nil remittance Electronic payments
■ transfer a misallocated credit Make your payment using:
■ download reports ■ your financial institution’s online or telephone banking
services;
■ much more
■ the CRA’s My Payment service
To log in to or register for the CRA’s online services, go to:
at canada.ca/my-cra-payment
■ My Business Account
■ pre-authorized debit
at canada.ca/my-cra-business-account, if you are a
at canada.ca/my-cra-business-account
business owner
For more information, go to canada.ca/payments.
■ Represent a Client at canada.ca/taxes-representatives, if
you are an authorized representative or employee
For more information, go
to canada.ca/taxes-business-online.

32 canada.ca/taxes
For more information
What if you need help? Electronic mailing lists
If you need more information after reading this guide, go The CRA can notify you by email when new information on
to canada.ca/payroll or call 1-800-959-5525. a subject of interest to you is available on our website. To
subscribe to our electronic mailing lists, go
Direct deposit to canada.ca/cra-email-lists.

Direct deposit is a fast, convenient, reliable, and secure way

to get your CRA payments directly into your account at a Teletypewriter (TTY) users
financial institution in Canada. To enrol for direct deposit If you have a hearing or speech impairment and use a TTY,
or to update your banking information, go call 1-800-665-0354.
to canada.ca/cra-direct-deposit.
If you use an operator-assisted relay service, call our
regular telephone numbers instead of the TTY number.
Due dates
When the due date falls on a Saturday, a Sunday, or a Publications for employers
public holiday recognized by the CRA, we consider your
payment to be on time if we receive it on the next business ■ Guide T4001, Employers’ Guide – Payroll Deductions and
day. Your return is considered on time if we receive it or if Remittances
it is postmarked on or before the next business day. For ■ Guide T4130, Employers’ Guide – Taxable Benefits and
more information, go to canada.ca/taxes-important-dates. Allowances
■ Guide RC4157, Deducting Income Tax on Pension and Other
Forms and publications Income, and Filing the T4A Slip and Summary
To get our forms and publications, go ■ Guide T4005, Fishers and Employment Insurance
to canada.ca/cra-forms or call 1-800-959-5525.
Service complaints
Addresses You can expect to be treated fairly under clear and
Tax Centres (TC) established rules, and get a high level of service each time
you deal with the CRA See the Taxpayer Bill of Rights.
Jonquière TC
Post Office Box 1300 LCD Jonquière If you are not satisfied with the service you received, try to
Jonquière QC G7S 0L5 resolve the matter with the CRA employee you have been
dealing with or call the telephone number provided in the
Prince Edward Island TC CRA’s correspondence. If you do not have contact
275 Pope Road information, go to canada.ca/cra-contact.
Summerside PE C1N 6A2
If you still disagree with the way your concerns were
Sudbury TC addressed, you can ask to discuss the matter with the
Post Office Box 20000, Station A employee’s supervisor.
Sudbury ON P3A 5C1
If you are still not satisfied, you can file a service complaint
Winnipeg TC by filling out Form RC193, Service-Related Complaint. For
66 Stapon Road more information, go
Winnipeg MB R3C 3M2 to canada.ca/cra-complaints-disputes.

National Verification and Collection Centres If the CRA has not resolved your service-related complaint,
you can submit a complaint with the Office of the
(NVCC)
Taxpayers’ Ombudsman.
Newfoundland and Labrador NVCC
Post Office Box 12071 Station A
St-Johns NL A1B 3Z1 Reprisal complaint
If you believe that you have experienced reprisal, fill out
Shawinigan NVCC
Form RC459, Reprisal Complaint.
4695 Shawinigan-Sud Boulevard
Shawinigan-Sud QC G9P 5H9 For more information about reprisal complaints, go
to canada.ca/cra-reprisal-complaints.
Surrey NVCC
9755 King George Boulevard
Surrey BC V3T 5E1 Tax information videos
We have a tax information video series for new small
businesses that provides an introduction to topics such as
registering a business, GST/HST, and payroll. To watch
our videos, go to canada.ca/cra-video-gallery.

canada.ca/taxes 33