Tax Forms (T4)

T4, T4A, and the family of information slips

Canadian employers and payers must issue T-series slips so individuals can file complete returns. The T4 Statement of Remuneration Paid is the most common: it captures employment income, Canada Pension Plan and Employment Insurance premiums withheld, union dues, charitable donations processed through payroll, and dozens of other box-coded amounts.

Each box has a defined meaning in the CRA guide. Box 14 is employment income; box 16 and 17 are employee CPP and QPP contributions; box 18 is EI premiums; box 20 is RPP contributions; box 22 is income tax deducted. Mis-typed boxes are a leading cause of client letters—trainees should practice tracing from pay stub to T4.

Pensioners and contractors may receive T4A slips instead. Those show retirement allowances, self-employed commissions reported on a T4A, RESP educational assistance payments, or COVID-style benefits depending on the year. Always match the slip type to the right schedule in tax software.

If you worked multiple jobs, you will have multiple T4s. Each employer calculates CPP and EI only up to annual maximums; the return reconciles overpayments as refunds or credits. Students learning payroll should calculate the stopping point for CPP and EI manually once, then trust software forever after.

Amended slips (T4-ADJ or replacement T4/T4A) can arrive after you already filed. You are expected to request a change or file a T1 adjustment. Ignoring a revised slip is how reassessment stories begin—use this page in class to role-play the amended slip conversation.

Other slips—T5 investment income, T5008 securities dispositions, T2202 tuition, RL slips from Québec—fill out the rest of the paper trail. Taxes link to benefits: child benefits and GST credits depend on the same return data you assemble from these slips.

Security note: PDF T4s in email are convenient but phishing-prone. Real employers and payroll bureaus rarely ask you to log in through a mystery link. When in doubt, download slips only from the employer portal or wait for postal mail.

Continue to Notice of Assessment for the post-filing chapter.