T4 - Statement of Remuneration Paid

Entering this Amount

Entering T4 slip information

Tip: If you are preparing a coupled return, enter your T-slips first, then click your spouse's name at the top of the window to switch to his or her T-slip list. That way, you can enter both sets of T-slips quickly.
  1. Click T-Slips at the bottom of the form to open the T-Slip and Receipts Entry window.
  2. In the Federal Slips list, click T4.
  3. In the first empty column, enter the amounts from your slip into the corresponding boxes.
    Note: Enter each slip into its own column. Do not add T-slip amounts together in one column.
  4. To enter another slip for the same taxpayer, click in the empty column to the right of the one you just entered.
  5. To enter a slip for your spouse, click his or her name at the top of the window.
  6. When you have finished, click Save & Close.
  7. In the Entering Your Federal T-Slips list, select all the checkboxes that apply.

    Click Take Me There to go there now.

  8. Select all the checkboxes that apply, then click Continue. If you're preparing an individual return, the first T-slip entry screen opens. If you're preparing a coupled return and indicated that both spouses had this type of slip, click to select which taxpayer's slip to enter first.
  9. Enter the amounts from your first slip into the corresponding fields. Some boxes on your paper slip are included for identification purposes and are not required to calculate your taxes.
  10. To enter another T4 slip, click Enter New T4 for [NAME]. When you have finished, click Done with T4s.
Note: Box 20: If you made RPP past-service contributions for a period before 1990, complete Form RPP. Also, see Form RPP for other adjustments that may apply.However, if you made RPP past-service contributions for a period before 1990, you will report it later in the interview.
Note: Boxes 30 - 34, 36, 37, 40, 53, 66 - 85: Click in the blue Other boxes field a secondary window where you can enter the amounts from less-used boxes.

Frequently Asked Questions

What is reported on T4 slips?

T4 - Statement of remuneration paid - definition

T4 slips report the wages, salary, and commission income paid to you by your employer. They also show employer-paid taxable allowances and benefits such as low-interest or interest-free loans, health care premiums, stock option benefits, and profit-sharing.

The Canada Revenue Agency says...

Note: An asterisk (*) indicates that the amount is included in box 14.
Box Title Description
Box 10 Province of Employment This box shows the code for the province in which this income was earned.

From the drop-down list, select the provincial code shown in box 10.

Box 14 Employment income This amount is transferred to line 101 of your T1 General.
Box 16 / 17 Employee's CPP/ QPP contributions This amount is transferred to line 308 of Schedule 1. If you overpaid CPP or QPP, the excess is calculated on Form T2204 and, if you were a resident of Québec, Line 452 of your TP1.
Box 18 Employee's EI premiums This amount is transferred to line 312 of Schedule 1. If you overpaid EI premiums, the excess is calculated on Form T2204.
Box 20 RPP contributions Usually, the total of these amounts is transferred to line 207 of your T1 General.
Box 022 Income tax deducted This amount is included on line 437 of your T1 General.
Box 24 / 26

EI Insurable earnings

CPP/QPP pensionable earnings

These amounts are used to determine if you have overpaid your CPP or EI premiums. They are not taxable.

These amounts are typically the same as the income amount reported in box 14. Do not be concerned if your T4 slip has no amounts in box 24 or 26.

Box 28 CPP/QPP, EI, or PPIP Exempt? An X under CPP/QPP, EI, or PPIP in box 28 of your T4 slip indicates that your earnings are exempt from these withholdings. The majority of taxpayers are not exempt, so the default here is No.
Box 30* Board and lodging This is the taxable amount of the housing, board, or lodging benefit provided by your employer. This amount is already included in box 14. It is not added again to your total income.
Box 31 Special work site This amount is for the Northern Residents Deduction.
Box 32* Travel in a prescribed zone Employer-provided amount for travel assistance for an employee living in a prescribed zone. This amount is already included in box 14. It is not added again to your total income.
Box 33 Medical travel assistance Employer-provided amount for medical travel assistance for an employee living in a prescribed zone.
Box 34* Personal use of employer's automobile or motor vehicle Employer-provided automobile for the personal use of an employee. This amount is already included in box 14. It is not added again to your total income.
Box 36* Interest free and low interest loans This amount is already included in box 14. It is not added again to your total income.
Box 37 Employee home relocation loan deduction This is a deduction related to the benefit in box 36, if the loan was for an eligible home relocation. This amount is transferred to line 248 of your T1 General.
Box 38* Security options benefits This amount is already included in box 14. It is not added again to your total income.
Box 39 Stock option deduction This amount is transferred to line 249 of your T1 General.
Box 40* Other taxable allowances and benefits These are employer-provided taxable allowances or benefits not shown elsewhere on the T4 slip. This amount is already included in box 14. It is not added again to your total income.
Box 41 Security option deduction This amount is transferred to line 249 of your T1 General.
Box 42* Employment commissions This amount is already included in box 14. The amount is transferred to line 102 of your T1 General but is not added to your total income.
Box 43 Canadian forces personnel and police allowance This amount is transferred to line 244 of your T1 General.
Box 44 Union Dues This amount is transferred to line 212 of your T1 General.
Box 46 Charitable donations This amount is transferred to Schedule 9. Your allowable credit is transferred to line 349 of your Schedule 1.
Box 52 Pension adjustment This amount is transferred to line 206 of your T1 General but is not included as income nor as a deduction. It is used in determining your maximum RRSP deduction.
Box 53 Deferred security option benefits This amount shows a taxable benefit that is deferred until the disposition of the eligible securities. This amount is transferred to line 6520 of Form T1212, Statement of Deferred Stock Option Benefits.
Box 55 Provincial Parental Insurance Plan (PPIP)

Residents of Quebec, this amount is shown at 375 of your Schedule 1. Residents of provinces or territories other than Quebec, this amount is shown at line 312 of your Schedule 1.

Box 56 PPIP Insurable Earnings This amount is used to determine if you have overpaid your PPIP premiums, and is not taxable.

This amount is typically the same as the income amount reported in box 14. Do not be concerned if your T4 slip has no amounts in box 24 or 26.

Box 66 Eligible retiring allowances This amount is transferred to line 130 of your T1 General.
Box 67 Non-eligible retiring allowances This amount is transferred to line 130 of your T1 General.
Box 68 Status Indian (exempt income) - Eligible retiring allowances This amount is already included in box 14. It is not added again to your total income.
Box 69 Status Indian (exempt income) - Non-eligible retiring allowances This amount is already included in box 14. It is not added again to your total income.
Box 70 Municipal officer's expense allowance A municipal corporation or board paid an expense allowance to an elected officer to perform the duties of that office.
Box 71 Status Indian employee Employer paid non-taxable salary or wages to a status Indian. This indicates your wages were non-taxable.
Boxes 72 / 73 Section 122.3 income (employment outside Canada) and the number of days outside Canada This is income earned from employment outside of Canada and the amount of time spent outside Canada. These amounts are used to calculate the Overseas Employment Tax Credit for line 426 of Schedule 1.
Boxes 74 / 75 Pre-1990 past-service RPP contributions These are pre-1990 past-service contributions made to a registered pension plan either while you were a contributor (box 74) or while not a contributor (box 75). They are transferred to line 207 of your T1 General.
Box 77 Workers' compensation benefits repaid to the employer This amount is transferred to line 229 (Other employment expenses) of your T1 General.
Box 78 Fishers - Gross earnings The earnings of a fisher are the amount paid to the fisher from the proceeds of a catch. These earnings do not include amounts paid for a catch made by persons who were not members of the crew.
Box 79 Fishers - Net partnership amount This is the amount in box 78, minus the amount in box 80, multiplied by your percentage of a partnership agreement. It is included in box 24.
Box 80 Fishers - Shareperson amount This is the amount paid to the fisher from the proceeds of a catch based on the sharing arrangement agreed to prior to embarking on the fishing trip. It is included in box 24 and box 78.
Box 81 Placement or employment agency workers Enter your information in the space provided as well as on T2125 - Statement of Business or Professional Activities.
Box 82 Taxi drivers and drivers of other passenger-carrying vehicles Enter your information in the space provided as well as on T2125 - Statement of Business or Professional Activities.
Box 83 Barbers or hairdressers Enter your information in the space provided as well as on T2125 - Statement of Business or Professional Activities.
Box 84 Public transit pass

You can claim the cost of monthly public transit passes or passes of longer duration such as an annual pass for travel within Canada on public transit for 2010. These passes must permit unlimited travel on local buses, streetcars, subways, commuter trains or buses, and local ferries.

For more information see Line 364 - Public transit amount.

Box 85 Employee-paid premiums for private health services plans
You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:
  • yourself;
  • your spouse or common-law partner; or
  • your or your spouse's or common-law partner's child born in 1993 or later and who depended on you for support.
Medical expenses for other dependants must be claimed on line 331.

For more information see Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent childrent.

Box 86* Security options election These are employer-provided taxable allowances or benefits not shown elsewhere on the T4 slip. This amount is already included in box 14. It is not added again to your total income.