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Tax slips in Canada: which ones you get and what to do with them
Tax slips in Canada are information returns that employers, payers, banks, schools and governments send to you and to the CRA. They report what you earned, what tax was withheld and what you can claim. Most slips for 2026, including the T4, T4A, T5 and T2202, must reach you by the last day of February 2027. T3 and T5013 slips can come as late as the end of March.
11 guides in this topic Updated October 22, 2026
- Line 23600 (Line 236): Net Income on Your Tax Return and NOALine 23600 on your tax return, called line 236 before the 2019 tax year, is your net income: total income on line 15000 minus the deductions on lines…
- Missing Tax Slip? T4 Slip Download and Other FixesIf a slip has not arrived, try a T4 slip download from CRA My Account first; every slip the issuer has filed is there. Otherwise, ask the employer or…
- RRSP Receipt: First 60 Days, Schedule 7 and Tax FilingAn RRSP receipt is the official contribution receipt your plan issuer gives you. Contributions from early March of one year to the 60-day deadline of…
- T2202 Tuition Slip: How Students Claim Tuition FeesThe T2202, Tuition and Enrolment Certificate, is the slip a designated Canadian college or university issues to show your eligible tuition fees (box…
- T4 Slip Boxes Explained: Box 14, 22, 40, 32, 38 and 85The T4 slip boxes you actually type into a return are few: box 14 (employment income, line 10100), box 16 or 17 (CPP or QPP, lines 30800 and 22215),…
- T4 Slip Explained: What Each Part of Your T4 MeansA T4, the Statement of Remuneration Paid, is the slip every employer gives each employee for the calendar year. It shows your gross employment income…
- T4A Slip: Pension, Contract and Scholarship IncomeA T4A slip in Canada, the Statement of Pension, Retirement, Annuity, and Other Income, reports money you received that was not ordinary salary. Commo…
- T4E Slip: Reporting EI Benefits and EI RepaymentThe T4E slip is the Statement of Employment Insurance and Other Benefits that Service Canada issues for EI paid to you during the year. EI is taxable…
- T5007 Slip: Social Assistance and Workers' CompensationA T5007 slip, the Statement of Benefits, reports social assistance (box 11) and workers' compensation (box 10). Neither is taxed, but both must be re…
- What Are T5 Slips? T5 Slip Boxes 13, 24 and 25 ExplainedA T5 slip in Canada is the Statement of Investment Income that banks, brokers and corporations issue for interest, dividends and similar income earne…
- What Is Line 15000 on a Tax Return? Total Income vs Box 14What is line 15000? It is your total income for the year on the Canadian T1 return: every type of income added together before any deductions. It inc…
What tax slips in Canada are and who issues them
Each tax slip is a short statement that someone who paid you money prepares for the calendar year. The issuer sends one copy to you and files the same data with the CRA. When you file, the CRA matches your return against those copies, so every slip issued in your name should appear on your return.
The issuer is usually obvious: your employer for a T4, your bank or broker for a T5, your college or university for a T2202, and Service Canada for Employment Insurance, CPP and OAS slips. A few slips come from provincial or municipal bodies, such as the T5007 for social assistance or workers' compensation. Students get a T2202 tuition slip from each designated school they attended.
A slip is not a bill and does not mean you owe anything. It is simply the record the CRA will use to check your numbers. If you have income that no slip covers, such as cash tips, rental income or most self-employment income, you still report it.
Read the video transcript
Tax slips in Canada: which ones you get and what to do with them
Tax slips in Canada are information returns that employers, payers, banks, schools and governments send to you and to the CRA.
Deadline for most 2026 slips: Last day of February 2027 (February 28 falls on a Sunday).
Slips that can arrive later: T3, T5013 and NR4, up to the end of March.
Where to see copies: CRA My Account, once the issuer has filed the slip.
Most Canadians only deal with two or three slips a year. The table below covers the common ones and the return line each one mainly feeds.
Issuers of T4, T4A, T5 and T2202 slips must give them to you by the last day of February after the tax year.
Tax slips from the CRA are available in My Account after the issuer files them.
What tax slips do I need to file my return? You need every slip issued in your name for the year: one T4 per employer, plus any T4A, T4E, T5, T3, T5007 or other slips.
Which tax slips will you receive?
Most Canadians only deal with two or three slips a year. The table below covers the common ones and the return line each one mainly feeds. Box numbers and line numbers are from the CRA's slip guides for individuals.
| Slip | Issued by | What it reports | Main return line |
|---|---|---|---|
| T4 | Employer | Salary, wages, deductions at source | Line 10100 (box 14) |
| T4A | Payer, pension plan, school | Pension, lump sums, commissions, scholarships | Lines 11500, 13000, 13010 and others |
| T4E | Service Canada | Employment Insurance benefits | Line 11900 |
| T4A(P) and T4A(OAS) | Service Canada | CPP benefits and the Old Age Security pension | Line 11400 (CPP), line 11300 (OAS) |
| T5 | Bank, broker, corporation | Interest, dividends, foreign income | Lines 12000 and 12100 |
| T3 | Trust or mutual fund | Trust income allocated to you | Several investment lines |
| T5007 | Province, municipality, compensation board | Social assistance and workers' compensation | Lines 14400 and 14500 |
| T2202 | Designated school | Eligible tuition and months enrolled | Schedule 11, line 32300 |
| RRSP receipt | RRSP issuer | Contributions you can deduct | Schedule 7, line 20800 |
| T4RSP | RRSP issuer | Money withdrawn from an RRSP | Line 12900; tax withheld on line 43700 |
| T4FHSA | FHSA issuer | FHSA contributions and taxable withdrawals | Schedule 15, line 20805; line 12905 |
T4 slips in Canada
Anyone paid through payroll gets a T4 from each employer. Two jobs mean two T4s, and both must be entered. Our T4 slip guide walks through the whole slip and lists the boxes most people need.
T4A and other payer slips
The T4A is a catch-all for money that is not regular employment income: workplace pensions, retiring payments, some contract fees, research grants and scholarships. See the T4A slip explainer for the boxes people ask about most.
T5 slip in Canada for investment income
A T5 reports interest, dividends and some foreign income paid outside registered accounts. Money earned inside an RRSP, TFSA or FHSA does not produce a T5 while it stays in the account. Our T5 slip page explains the dividend gross-up boxes.
Government benefit slips
Service Canada issues the T4E for EI benefits, the T4A(P) for CPP benefits and the T4A(OAS) for Old Age Security. These can be viewed in a My Service Canada Account as well as in CRA My Account. Details on EI benefit slips are on our T4E page.
RRSP receipts and tax slips
An RRSP contribution receipt is not income, but it works like a slip because the CRA also receives the data. Contributions made during 2026 that you did not already deduct on your 2025 return, plus those made in the first 60 days of 2027, can go on your 2026 return. The 2027 cut-off is expected to be March 1, 2027, which the CRA usually confirms in January. See RRSP contribution receipts for how the two receipts fit together.
When tax slips are issued for the 2027 filing season
Issuers of T4, T4A, T5 and T2202 slips must give them to you by the last day of February after the tax year. For 2026 slips that date is February 28, 2027, which is a Sunday, so many slips will arrive in the final week of February or the first days of March.
Trust slips (T3), partnership slips (T5013) and NR4 slips have a later deadline and may not come until the end of March. If you hold mutual funds in a non-registered account, expect at least one slip in late March and hold off on filing until it arrives.
The NETFILE opening date for the 2027 season has not been announced yet. The current NETFILE service, which opened on February 23, 2026 for 2025 returns, stays open until January 29, 2027 and then closes for the changeover to the new season. Last season the CRA named the opening day in its filing-season release of January 27, 2026, and in recent years NETFILE has opened in the last full week of February. We will add the official date once the CRA confirms it.
Getting your tax slips from the CRA online
Tax slips from the CRA are available in My Account after the issuer files them. The CRA cannot show a slip it has not received, so a slip that the issuer is late filing will not appear yet. Since the 2026 filing season you can no longer ask the CRA for a paper copy of a slip by phone, so My Account or the issuer are the two routes.
- Sign in to My Account through the CRA sign-in page, a Sign-In Partner or a provincial partner.
- Open the tax slips section and choose the 2026 tax year.
- Compare the list with your own records: one T4 per employer, one T5 per bank or broker, and any benefit slips.
- If you use certified software, use the CRA's Auto-fill my return service to import the same slips into your return.
- For any slip that is missing from both your mail and My Account, ask the issuer for a copy.
Missing or wrong tax slips
If a slip has not arrived by early March, contact the issuer first. They can reissue it or tell you whether they sent one at all. If you still cannot get it before April 30, 2027, the CRA lets you estimate the income from pay stubs or statements and include a note with the payer's name, the type of income and what you did to get the slip. The steps are on our missing tax slip page.
If a slip is wrong, only the issuer can fix it. An employer, for example, prepares an amended slip marked AMENDED and sends it to both you and the CRA. Do not change the slip amounts yourself on your return without that corrected slip, because the CRA's matching will flag the difference.
A slip that shows up after you have filed is not a reason to panic. You add it by changing your return online, through ReFILE or with Form T1-ADJ, and the CRA sends a notice of reassessment. Each route ends with the same result.
Key return lines the slips feed
Almost every slip ends up adding to one number: total income on line 15000. That figure then drops to net income on line 23600 after deductions such as RRSP contributions and union dues, and finally to taxable income on line 26000.
- Line 10100 takes T4 box 14 employment income from every T4 you received.
- Line 15000 adds up every income line, including T4A, T4E, T5 and T5007 amounts. See what line 15000 means.
- Line 23600 is net income, which the CRA uses to work out income-tested benefits and credits.
- Line 43700 adds up income tax deducted at source from T4 box 22, T4A box 022 and similar boxes on other slips.
Because line 43700 collects tax that was already withheld, a missing slip can cost you a refund as well as leave income out. That is one more reason to account for every slip before you file.
A slip checklist before you file
Run through this list with last year's return open beside you. Last year's slips are the best guide to what should come this year.
Once every slip is accounted for, you are ready to file. For 2026 returns, the deadline is April 30, 2027 for most people and June 15, 2027 for self-employed people, with any balance still due April 30.
Common questions
What tax slips do I need to file my return?
You need every slip issued in your name for the year: one T4 per employer, plus any T4A, T4E, T5, T3, T5007 or other slips. Keep your T2202 and RRSP receipts too, because they support credits and deductions. Last year's return is a good checklist.
When do tax slips come out in Canada?
T4, T4A, T5 and T2202 slips for 2026 must be given out by the last day of February 2027. T3, T5013 and NR4 slips can arrive as late as the end of March 2027.
When can I file my 2026 tax return online?
Not until NETFILE reopens for the 2027 season, and the CRA has not announced that date yet. The current service closes on January 29, 2027; last season NETFILE opened on February 23, 2026. Most 2026 slips must reach you by the end of February 2027 anyway, so waiting until they arrive costs little.
Where can I find my tax slips online?
Sign in to CRA My Account and open the tax slips section for the year. Slips show up only after the issuer has filed them with the CRA. Service Canada slips such as the T4E are also in My Service Canada Account.
Do I have to attach tax slips to my return?
Not when you file online. You enter the amounts and keep the slips in case the CRA asks for them. If you file on paper, include the slips that the paper guide tells you to attach.
Can I call the CRA to get a copy of my T4?
No. The CRA's January 27, 2026 filing-season release says you can no longer request a paper copy of a T4, T4A or T5 slip by phone. Use My Account or ask the employer for another copy.
Do I get a tax slip for my TFSA?
No, not for ordinary TFSA income. Interest, dividends and gains earned inside a TFSA are not taxable, so the account does not produce a T5 or T3 for them, and withdrawals are not reported as income.