# The T4 slip explained: what it reports and how to use it

Source: https://canadataxdesk.com/tax-slips/t4-slip-explained
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Tax Slips and Lines
Last updated: 2026-10-22

> A T4, the Statement of Remuneration Paid, is the slip every employer gives each employee for the calendar year. It shows your gross employment income in box 14, the CPP, EI and income tax taken off your pay, and amounts such as union dues and pension adjustments. For 2026 pay, your employer must give you the T4 by the last day of February 2027.

## Key facts

- Official name: T4, Statement of Remuneration Paid
- Main income box: Box 14, reported on line 10100
- Tax withheld: Box 22, reported on line 43700
- Deadline for 2026 slips: Last day of February 2027
- Paper copies: Employers must give 2 copies

## What is a T4 slip and what does it report?

The T4 slip meaning is simple: it is your employer's official record of what it paid you and what it held back from your pay during one calendar year. It covers January 1 to December 31, not your employer's fiscal year and not the dates on your first and last pay stubs.

Your employer files the same T4 data with the CRA. When you file, the CRA compares your return with its copy, so the amounts you enter must match the slip. Each employer issues its own T4, which means someone who changed jobs in 2026 will usually get two or more.

The slip has three groups of information. The top identifies you and the employer, including your social insurance number and the province of employment in box 10. The main boxes hold dollar amounts. The Other information area at the bottom holds coded boxes that apply only to some employees, such as commissions or taxable benefits.

## T4 slip example: the boxes that matter most

Most people only need to understand eight or nine boxes. The rest are either reference figures or apply to specific situations like stock options or Indigenous tax exemptions. The table lists the core boxes and the return line the CRA says each one goes to.

| Box | What it shows | Return line |
| --- | --- | --- |
| 14 | Employment income before deductions | 10100 |
| 16 and 16A | Your CPP contributions (base and second, CPP2) | 30800 and 22215 |
| 17 and 17A | Your QPP contributions (Quebec employment) | 30800 and 22215 |
| 18 | EI premiums | 31200 |
| 20 | Registered pension plan contributions | 20700 |
| 22 | Income tax deducted | 43700 |
| 24 and 26 | EI insurable and CPP pensionable earnings | Not entered; used for checks |
| 44 | Union dues | 21200 |
| 46 | Charitable donations made through payroll | Schedule 9 |
| 52 | Pension adjustment | 20600 (reduces next year's RRSP room) |

Core T4 boxes and the return lines they feed

Box 45 is a code from 1 to 5 that shows who could access dental coverage offered by your employer on December 31 (1 means not eligible; 2 to 5 cover you alone or with your spouse and dependent children), and it is not entered on your return. Box 42 shows employment commissions that are already included in box 14; you enter them on line 10120 as a breakdown, not as extra income.

### A worked T4 slip example

Take an Ontario employee paid $62,000 in regular pay over all of 2026, with no pension plan. Using the 2026 payroll rates, the T4 would look roughly like this (payroll rounding can move the cents):

- Box 14: $62,000.00, the gross pay before any deduction.
- Box 16: $3,480.75 of CPP, which is 5.95% of the $58,500 earned above the $3,500 basic exemption.
- Box 16A: nil, because CPP2 only applies to earnings between $74,600 and $85,000.
- Box 18: $1,010.60 of EI, which is 1.63% of $62,000 (under the $68,900 maximum insurable earnings).
- Box 24 and box 26: $62,000.00 each, since all earnings were insurable and pensionable.
- Box 22: whatever income tax the payroll system withheld over the year.

Someone earning $90,000 would see a different pattern. Box 16 would stop at the 2026 maximum of $4,230.45, box 16A would show the CPP2 maximum of $416.00, and box 18 would stop at the maximum EI premium of $1,123.07. For 2027 pay, the CRA has already set EI maximum insurable earnings at $70,800 and the employee rate at 1.64%; the 2027 CPP limits are expected in November 2026.

## When employers must issue T4 slips in Canada

Employers must give each employee a T4 by the last day of February after the year the pay relates to, and file the matching information return with the CRA by the same date. For 2026 pay, the last day of February 2027 is Sunday, February 28; because the CRA moves a due date that falls on a weekend to the next business day, the T4 return is due Monday, March 1, 2027.

The slip can reach you in three ways. On paper, the employer must give you two copies. Through a secure employer portal, no advance consent is needed unless you asked for paper, cannot reasonably get the electronic version, or are on extended leave or no longer work there. By email, the employer needs your written or electronic consent first.

> **Former employees:** If you left a job in 2026, your old employer cannot rely on its employee portal alone to deliver your T4. Make sure it has your current mailing address before the end of the year.

## How to download your T4 from the CRA

T4 slips from the CRA are available in My Account once your employer has filed them. Since the 2026 filing season you can no longer ask the CRA by phone for a paper copy of a T4, T4A or T5, so online access or your employer are the options. If you are replacing a slip from a prior year, the same steps work for older years.

1. Sign in to CRA My Account. If you have not registered yet, see our [My Account guide](https://canadataxdesk.com/cra-account).
2. Open the tax slips area and select the tax year.
3. Open the T4 for each employer and save or print it.
4. If you file with certified software, use [Auto-fill my return](https://canadataxdesk.com/filing/auto-fill-my-return) to import the same data straight into the return.
5. If the T4 is not listed, your employer may not have filed yet. Ask the employer for a copy, and see our [missing tax slip page](https://canadataxdesk.com/tax-slips/missing-tax-slip) if nothing arrives.

## Where T4 amounts go on your return

Tax software maps the boxes for you when you type in the slip or use Auto-fill. It still helps to know where each figure lands, because that is how you check the result and understand your notice of assessment.

1. Box 14 goes to line 10100. With more than one T4, the software adds all box 14 amounts together.
2. Line 10100 flows into total income on [line 15000](https://canadataxdesk.com/tax-slips/line-15000-total-income).
3. Deductions such as box 20 pension contributions (line 20700), box 44 union dues (line 21200) and the enhanced part of CPP (line 22215) reduce your income to net income on line 23600.
4. Box 16 base CPP (line 30800) and box 18 EI (line 31200) become non-refundable tax credits.
5. Box 22 tax withheld (line 43700) is subtracted from the tax you owe. If more was withheld than you owe, the difference is your refund.

The CPP split explains why box 16 appears on two lines. The first additional CPP contributions, on top of the base plan, are deducted from income rather than claimed as a credit, and the software works out that split for you.

### Too much CPP or EI deducted

If you worked for two employers, each one deducted CPP and EI as if it were your only job. Together they may have taken more than the annual maximum. Your return calculates the overpayment and the CRA refunds it, which is one reason every T4 must be entered.

## Errors on your T4 and how they get fixed

Check a new T4 against your final December pay stub. The year-to-date gross, CPP, EI and tax figures on that stub should line up with boxes 14, 16, 18 and 22 once taxable benefits are added to box 14.

If something is wrong, ask your employer to correct it. Only the employer can issue an amended T4. It sends you two copies of the amended slip, files the correction with the CRA, and on paper marks the slip AMENDED at the top. There is generally no time limit for an employer to amend a T4.

- **Wrong SIN or name:** the CRA may not match the slip to you, so it can be missing from Auto-fill. Ask for an amended slip.
- **Income too high or too low:** ask for an amended slip before filing if you can. Do not enter your own figure instead of the slip's without the correction.
- **Amended slip arrives after you filed:** update your return through [Change my return](https://canadataxdesk.com/after-you-file/change-my-return-cra) and wait for the notice of reassessment.

> **Do not skip a small T4:** A T4 from a two-week summer job still has to be reported. The CRA already has the data, and the tax withheld on that slip may add to your refund.

## Step by step

1. **Collect every T4.** Gather one T4 for each employer you worked for in 2026, from paper, your employer portal or CRA My Account.
2. **Check the slip.** Compare boxes 14, 16, 18 and 22 with your final 2026 pay stub and confirm your name and SIN.
3. **Enter or import.** Type each slip into certified software or import it with Auto-fill my return.
4. **Review the mapped lines.** Confirm box 14 landed on line 10100 and box 22 on line 43700.
5. **Fix errors through the employer.** Ask the employer for an amended T4 if anything is wrong, and change your return if the correction arrives after you file.

## Common questions

### What is a T4 slip used for?

It tells you and the CRA how much employment income you earned and how much CPP, EI and income tax your employer withheld in the calendar year. You use it to fill in your return, and lenders sometimes ask for it as proof of employment income.

### When will I get my T4 for 2026?

Employers must provide 2026 T4s by the last day of February 2027, which is Sunday, February 28, so the CRA's weekend rule makes the filing due date Monday, March 1, 2027. Many employers release them earlier through a payroll portal.

### Is T4 box 14 my gross or net pay?

Box 14 is gross employment income before deductions, including taxable benefits your employer added. It is not your take-home pay.

### Can I file my taxes without my T4?

Yes, if you cannot get it before the deadline. Estimate the income from your last pay stub, include a note naming the employer, and keep trying to get the slip. Our missing slip page shows how.

### How long should I keep my T4 slips?

Keep them with your return records for at least six years from the end of the tax year, because the CRA can ask to see supporting documents during that time.

### Why do I have two T4s from the same employer?

An employer can issue separate T4s when you worked in more than one province, or when it amended a slip. If one is marked AMENDED, use that one instead of the original rather than entering both.

### Do I get a T4 if I work in Quebec?

Yes. Quebec employers give you a T4 for your federal return and an RL-1 slip for the Quebec return you file with Revenu Québec, both by the last day of February. On the T4, QPP contributions appear in box 17 instead of box 16, and Quebec Parental Insurance Plan (PPIP) premiums in box 55.

### Is a T4E the same as a T4?

No. A T4E, the Statement of Employment Insurance and Other Benefits, comes from Service Canada and reports EI benefits you received; a T4 comes from your employer. EI benefits from box 14 of the T4E go on line 11900. See our [T4E slip guide](https://canadataxdesk.com/tax-slips/t4e-slip-ei-benefits).

## Sources

- [T4 slip: Statement of Remuneration Paid (for individuals)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/tax-slips/understand-your-tax-slips/t4-slips/t4-statement-remuneration-paid.html)
- [Distribute the slips](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/distribute-slips.html)
- [Amend, cancel, add, or replace slips and summaries](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/make-corrections-after-filing/amend.html)
- [T4127 Payroll Deductions Formulas, January 2026](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html)
- [Get a copy of your tax slips](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/tax-slips/a-copy-your-tax-slips.html)
- [RC4120 Employers' Guide: Filing the T4 Slip and Summary](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4120/employers-guide-filing-t4-slip-summary.html)
- [CRA, What you need to know for the 2026 tax-filing season](https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2026/what-you-need-for-2026-tax-filing-season.html)
- [Revenu Québec, Filing RL Slips and the RL-1 Summary: General Information](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/filing-rl-slips-and-the-rl-1-summary-general-information/)