The T4 Statement of Remuneration Paid is the most common tax slip in Canada. If you worked for an employer at any point during the year, you received a T4. Understanding every box on your T4 is essential to filing an accurate T1 return and ensuring all your tax withholdings are properly credited.
When and How You Receive Your T4
Employers are required by law to issue T4 slips by the last day of February. For the 2026 tax year, you should have your T4 by February 28, 2027. T4s are typically delivered:
- By mail to your home address on file with your employer
- Through your employer's online HR portal or payroll system (e-slip)
- In person if you are a current employee
Your employer also files your T4 directly with the CRA, which means the CRA already has a copy before you file your return. You can view your T4 in CRA My Account under "Tax information slips" if your employer has filed it.
The Key Boxes on Your T4 Explained
| Box | Description | T1 Line |
|---|---|---|
| 14 | Employment income (total gross pay) | 10100 |
| 16 | Employee's CPP contributions | 30800 (credit) |
| 17 | Employee's EI premiums | 31200 (credit) |
| 22 | Income tax deducted (withheld) | 43700 (taxes paid) |
| 24 | EI insurable earnings | Used for EI calculations |
| 26 | CPP/QPP pensionable earnings | Used for CPP calculations |
| 46 | Charitable donations (through payroll) | 34900 (donation credit) |
| 52 | Pension adjustment (PA) | Reduces RRSP room |
| 57–60 | Employment income in COVID-specific periods (if applicable) | Historical — 2020/21 only |
Box 14 vs. Your Actual Pay — Why They May Differ
Box 14 (employment income) may be higher than your total paycheques if your employer provided taxable benefits. Common taxable benefits added to Box 14 include:
- Group life insurance premiums paid by the employer
- Personal use of a company vehicle (standby charge + operating benefit)
- Stock options exercised during the year
- Group RSP contributions made by the employer on your behalf
- Employer-paid parking at non-commercial lots
Box 14 may also be lower than your gross pay if you received non-taxable allowances (e.g., reasonable per-kilometre car allowances, some overtime meal allowances).
CPP and EI: What Boxes 16 and 17 Mean for You
Box 16 shows your CPP contributions (Box 17A shows CPP2 second additional contributions effective 2024). These flow to Schedule 8 on your T1 and generate a non-refundable tax credit of 15% federally. For 2026, the maximum CPP contribution for an employee is approximately $4,034.
Box 17 shows your EI premiums, which generate a similar 15% non-refundable credit (Line 31200). For 2026, the maximum EI premium for an employee is approximately $1,049.
If you had multiple T4s and your combined CPP or EI contributions exceed the annual maximum, you have over-contributed. Claim the excess as a refund on your T1 (Schedule 8 for CPP, Line 45000 for EI). This is one reason to report all T4s — not just your main employer's.
Box 52: Pension Adjustment — Why It Reduces Your RRSP Room
If your employer has a Registered Pension Plan (RPP) or Deferred Profit Sharing Plan (DPSP), Box 52 shows your Pension Adjustment. This amount reduces your RRSP contribution room for the following year. It represents the deemed value of your pension benefit accrual and is the CRA's way of ensuring fairness between employees with employer pensions and those without.
Example: if your earned income was $80,000 (generating $14,400 in RRSP room) and your Pension Adjustment was $5,000, your actual RRSP deduction limit for next year would be $9,400.
What to Do If You Have Not Received Your T4
If your T4 has not arrived by mid-March, follow these steps:
- Check your employer's HR portal — many companies now issue e-slips only
- Check CRA My Account — view slips under "Tax information slips"
- Contact your employer's payroll department directly
- Call the CRA at 1-800-959-8281 — they can contact the employer on your behalf if needed
- File using your last pay stub if the deadline is approaching and the T4 is still unavailable
Common T4 Errors and How to Spot Them
Before filing, compare your T4 to your last pay stub of the year. Common errors include: incorrect employment income (Box 14) due to payroll system errors, wrong income tax withheld (Box 22), missing RRSP contributions (if your employer administers a group RRSP), or wrong province code. If you find an error, request a corrected T4 — do not guess at the right numbers. Filing with an incorrect T4 can trigger a CRA review and potential penalties.
Frequently Asked Questions
When should I receive my T4 slip from my employer?
Employers are legally required to provide T4 slips to employees by the last day of February following the tax year. For the 2026 tax year, your T4 must be in your hands by February 28, 2027. Employers also file copies directly with the CRA. If you have not received your T4 by mid-March, contact your employer or HR department immediately.
What is Box 14 on a T4 slip?
Box 14 is employment income — the total gross employment income your employer paid you in the tax year. This is your total pre-tax salary, wages, overtime, bonuses, and taxable benefits. This amount flows to Line 10100 on your T1 return. Note that Box 14 may differ from your total pay if you had non-taxable allowances or deferrals.
What if my T4 is wrong?
Contact your employer or payroll department and request a corrected T4 (called a T4 amendment). The employer files an amended T4 with the CRA and issues you a new slip. Do not simply change the numbers yourself — always use the corrected slip when filing. If your employer refuses to correct an obvious error, you can call the CRA at 1-800-959-8281 for guidance.
What if I have multiple T4s from different employers?
Report all T4 slips on your T1 return. Employment income from all employers is added together on Line 10100. Your total CPP and EI contributions are also added — if the combined amounts exceed annual maximums, you may have over-contributed and can claim a refund on Schedule 8 (CPP) or line 45000 (EI) of your T1.
Can I file my T1 without my T4 if I haven't received it?
If your employer has failed to provide your T4 by the filing deadline, you can estimate your income using your final pay stub and file the return. Report the income as best you can, and attach a note explaining the missing T4. The CRA generally accommodates these situations. Once you receive the T4, you can file an amended return if there are discrepancies.
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