The T4, Statement of Remuneration Paid, is the federal slip that shows what an employer paid you and withheld from your pay in a calendar year. You use it for your federal return (T1). This guide explains every box on the 2026 T4, the “Other information” codes you are likely to see, where each amount goes on the T1, the boxes that matter in Québec, and what employees and employers should do when a slip is late or wrong. It follows the CRA’s employer guide RC4120 (Rev. 25, the current edition).
What is a T4 slip?
Every employer that pays salary, wages, bonuses, vacation pay, commissions or taxable benefits issues a T4 for each employee. The CRA gets a copy, and many of the amounts are pre-loaded into your CRA account for filing. If you worked in more than one province, you get a separate T4 for each one. If you worked in Québec, you also get a relevé 1 (RL-1) for your Québec return, explained in our RL-1 box-by-box guide.
When will I get my 2026 T4?
Employers must give you your T4 by the last day of February. For 2026 slips, February 28, 2027 is a Sunday, so the CRA deadline moves to Monday, March 1, 2027. Once your employer files, the slip usually appears in your CRA My Account. Employers can email it only with your written consent, or post it on a secure portal, and must give you a paper copy if you ask.
T4 boxes explained
Each numbered box reports one amount. Lines are on the 2026 T1; tax software fills most of them for you.
| Box | What it means | Where it goes on the T1 | Notes |
|---|---|---|---|
| 10 | Province or territory of employment | Not entered | “QC” means Québec deductions applied; you also get an RL-1 |
| 12 | Your social insurance number | Not entered | Check it; if it’s wrong, your employer must correct the slip |
| 14 | Employment income before deductions, including taxable benefits | Line 10100 | Add box 14 from all your T4s |
| 16 | CPP contributions (outside Québec) | Base part: credit, line 30800; first additional part: deduction, line 22215 | Split through Schedule 8 or Form RC381 |
| 16A | Second additional CPP contributions (CPP2) | Deduction, line 22215 | Only on earnings between the two ceilings |
| 17 | QPP contributions (Québec) | Same split as box 16: line 30800 and line 22215 | Matches RL-1 box B.A |
| 17A | Second additional QPP contributions (QPP2) | Deduction, line 22215 | Matches RL-1 box B.B |
| 18 | Employment Insurance premiums | Line 31200 (Québec residents use Schedule 10) | Overpayments are refunded at line 45000 |
| 20 | Registered pension plan contributions | Deduction, line 20700 | Employer RRSP or FHSA contributions are code 40, not box 20 |
| 22 | Income tax deducted | Line 43700 | For Québec employees, federal tax only; Québec tax is on RL-1 box E |
| 24 | EI insurable earnings | Used to check your EI premiums | 2026 maximum $68,900; never blank (“0” if none) |
| 26 | CPP or QPP pensionable earnings | Used to check your CPP or QPP | 2026 maximum $85,000; excludes pay before you turned 18 and after 70 |
| 28 | Exempt from CPP/QPP, EI or PPIP | Not entered | An X means no deductions for the whole period |
| 29 | Employment code | Not entered | For example 11 (placement agency), 12 (taxi driver), 13 (barber or hairdresser) |
| 44 | Union dues | Line 21200 | Only when the union issues no separate receipt |
| 45 | Employer-offered dental benefits (code 1 to 5) | Not an amount | Used for Canadian Dental Care Plan eligibility |
| 46 | Charitable donations deducted from your pay | Donations, Schedule 9 (line 34900) | Add your other donations |
| 50 | RPP or DPSP registration number | Not entered | Seven digits |
| 52 | Pension adjustment (PA) | Line 20600 (not income) | Reduces next year’s RRSP room |
| 54 | Employer’s payroll account number | Not entered | Not shown on your copy |
| 55 | PPIP premiums (QPIP, Québec) | Line 31205 (Schedule 10) | Matches RL-1 box H |
| 56 | PPIP insurable earnings | Used on Schedule 10 | 2026 maximum $103,000; matches RL-1 box I |
T4 box 14: why it doesn’t match your salary
Box 14 is your gross pay plus every taxable benefit, before any deduction. That is why it is often higher than your salary, and why the contributions you make through payroll (RRSP, pension, union dues) don’t lower it. Retiring allowances are not in box 14; they appear under codes 66 and 67.
| Example (2026) | Amount | Where on the T4 |
|---|---|---|
| Salary | $60,000 | Box 14 |
| Employer-paid group term life insurance | $300 | Box 14 and code 40 |
| Taxable parking | $1,200 | Box 14 and code 40 |
| Personal use of a company car | $2,400 | Box 14 and code 34 |
| Box 14 total | $63,900 | Code 40 shows $1,500 |
T4 box 40: other taxable allowances and benefits
Box 40 (code 40 in the Other information area) shows taxable benefits that have no code of their own: group term life insurance, parking, gifts above the tax-free limit, some allowances, and RRSP or FHSA contributions your employer made for you. The amount is already included in box 14. Don’t add it to your income a second time. If your employer contributed to your group RRSP, that contribution is in code 40 and box 14, and your RRSP receipt lets you deduct it.
T4 box 44: union dues
Box 44 shows union dues withheld from your pay, and you deduct them on line 21200. Employers use this box only when they and the union agree that the union will not issue receipts. If you also paid professional dues yourself, add them with your receipts.
T4 box 52: the pension adjustment
Box 52 is the value of the pension benefits you earned in your employer’s registered pension plan or deferred profit sharing plan during the year. It is not income and not a deduction, so it doesn’t change your refund. It reduces your RRSP deduction limit for the following year, because you are already saving for retirement through the plan. If you have a defined benefit plan, a large box 52 is normal.
T4 boxes 24 and 26: insurable and pensionable earnings
Box 24 shows the earnings your EI premiums were calculated on, and box 26 the earnings your CPP or QPP contributions were calculated on. Neither goes on your return directly, but both are used to check whether you overpaid. For 2026, insurable earnings are capped at $68,900, pensionable earnings at $85,000 and PPIP insurable earnings (box 56) at $103,000. If you had two employers, each one deducted from the first dollar, so you may have overpaid; the return refunds the excess (EI at line 45000).
The Québec boxes on the T4
- Box 10 “QC”: you worked in Québec, so you pay QPP instead of CPP and QPIP on top of a reduced EI rate.
- Boxes 17 and 17A: your QPP contributions. For 2026, employees pay 6.30% on earnings between $3,500 and $74,600 (maximum $4,479.30) and 4% on earnings between $74,600 and $85,000 (maximum $416).
- Box 18: EI at the Québec rate of 1.30% for 2026, up to $895.70.
- Boxes 55 and 56: QPIP at 0.430% on up to $103,000 (maximum $442.90). Québec residents claim it through Schedule 10.
- Box 22: federal tax only. Québec tax withheld is on RL-1 box E and goes on your TP-1.
“Other information” codes you are likely to see
Codes without a box of their own appear in the Other information area. A slip holds up to six codes; more means a second slip.
| Code | What it means | Included in box 14? | Where it goes |
|---|---|---|---|
| 30 | Housing, board and lodging | Yes | Already in line 10100 |
| 31 | Special work site | No | Not taxable |
| 32 | Travel in a prescribed zone | Yes | May support the northern residents deduction |
| 33 | Medical travel assistance | Yes, through code 32 | The medical part of the code 32 amount; don’t add it again. May support the northern residents deduction |
| 34 | Personal use of employer’s automobile | Yes | Already in line 10100 |
| 36 | Interest-free or low-interest loan | Yes | Already in line 10100 |
| 38 | Security options benefits | Yes | Already in line 10100 |
| 39, 41 | Security options deductions | No | Deduction, line 24900 |
| 40 | Other taxable allowances and benefits | Yes | Already in line 10100 |
| 42 | Employment commissions | Yes | Also shown on line 10120 |
| 43 | Canadian Armed Forces and police deduction | Yes | Deduction, line 24400 |
| 66, 67 | Eligible and non-eligible retiring allowances | No | Line 13000; eligible part can go to an RRSP |
| 71 | Indian Act exempt employment income | No | Not taxable |
| 77 | Workers’ compensation benefits repaid to the employer | No | Deduction, line 22900 |
| 78 to 80 | Fishers: gross income, net partnership amount, shareperson amount | No | Fishing income (Form T2121) |
| 81 to 83 | Placement agency workers, taxi drivers, barbers and hairdressers | No | Business income (Form T2125) |
| 85 | Employee-paid premiums for private health services plans | No | Medical expenses, line 33099 |
| 87 | Emergency services volunteer exempt amount (up to $1,000) | No | Line 10105 |
For 2026 slips, security options are reported only with codes 38, 39 and 41. Codes 57 to 60 were used only for 2020 pandemic periods.
T4 box 45: dental benefit codes
| Code | Meaning on December 31 |
|---|---|
| 1 | Not eligible for any dental coverage offered by the employer |
| 2 | Employee only |
| 3 | Employee, spouse or common-law partner, and dependent children |
| 4 | Employee and spouse or common-law partner |
| 5 | Employee and dependent children |
The code shows access to coverage, not whether you used it or opted out. It is used to check eligibility for the Canadian Dental Care Plan.
T4 vs RL-1: box-by-box comparison
| Item | T4 (federal) | RL-1 (Québec) |
|---|---|---|
| Employment income | Box 14 | Box A (often higher) |
| QPP base and first additional | Box 17 | Box B.A |
| QPP second additional | Box 17A | Box B.B |
| CPP (worked outside Québec) | Boxes 16 and 16A | Codes B-1 and B-2 |
| EI premiums | Box 18 | Box C |
| EI insurable earnings | Box 24 | None |
| Pensionable earnings | Box 26 | Box G |
| RPP contributions | Box 20 | Box D |
| Income tax withheld | Box 22 (federal) | Box E (Québec) |
| Union dues | Box 44 | Box F |
| Donations through payroll | Box 46 | Box N |
| Pension adjustment | Box 52 | None |
| QPIP premiums and insurable earnings | Boxes 55 and 56 | Boxes H and I |
| Employer-paid health and dental premiums | Not taxable | Box J (taxable, in A) |
| Other taxable benefits | Code 40 (in box 14) | Box L (in A) |
| Board and lodging; personal use of car | Codes 30 and 34 | Boxes V and W |
| Commissions | Code 42 | Box M |
| Employee-paid health premiums | Code 85 | Code 235 |
| Retiring allowance | Codes 66 and 67 | Box O, code RJ |
| Exempt income on a reserve | Code 71 | Box R |
| Dental coverage code | Box 45 | None |
| Filed with | CRA | Revenu Québec |
| Deadline | Last day of February, next business day if it falls on a weekend or holiday | Last day of February, next working day if it falls on a Sunday or holiday |
| Online filing required | More than 5 slips | More than 5 slips |
| Late-filing penalty | $10 to $75 a day depending on the number of slips (minimum $100, maximum $7,500) | $25 a day, up to $2,500 |
For more on employer obligations for both slips, see our RL-1 vs T4 overview.
My T4 is missing or wrong: what should I do?
- Missing: check your CRA My Account first, then ask your employer, and confirm they have your current address. If you still can’t get it, estimate your income and deductions from your last pay stub and keep a note of your requests. File on time anyway to avoid late-filing penalties.
- Wrong: ask your employer for an amended T4. If it arrives after you filed, we request a change to your return.
- Several employers: enter each T4 separately; the CRA matches every slip it receives. Add box 22 from all of them for your total tax withheld.
For employers: filing T4 slips
- Deadline: file the T4 slips and summary and give employees their copies by the last day of February. For 2026 slips, that is March 1, 2027. If the business stops operating, the deadline is 30 days after.
- Electronic filing: more than five slips must be filed electronically (Internet file transfer in XML or Web Forms). Five or fewer can be filed on paper.
- Distribution: email only with the employee’s written consent; a secure portal is allowed; paper on request.
- Dental code: box 45 is mandatory. A blank or wrong code can cost $100 per slip.
- Boxes 24 and 26 must never be blank. Enter “0” when there are no insurable or pensionable earnings.
What are the penalties for late or missing T4 slips?
| Slips filed late | Penalty per day | Maximum |
|---|---|---|
| 1 to 50 | $10 | $1,000 |
| 51 to 500 | $15 | $1,500 |
| 501 to 2,500 | $25 | $2,500 |
| 2,501 to 10,000 | $50 | $5,000 |
| 10,001 or more | $75 | $7,500 |
The minimum late-filing penalty is $100. Not filing electronically when required costs $125 (6 to 50 slips) up to $2,500 (2,501 or more), and not giving an employee their slip costs $25 a day per slip, from $100 to $2,500.
How do I amend a T4?
File amended slips on paper or electronically after the original return. Amended and original slips go in separate returns, every box must show the corrected total (not the difference), and negative amounts are not allowed. Give the employee a copy of the amended slip. If you also issued an RL-1, amend it with Revenu Québec too; our RL-1 guide explains the “Modifié” process.
Need help with your T4 or year-end payroll?
For employees, we prepare personal returns from $300, and a tax professional reviews every return; see personal tax returns, our Québec personal tax return guide or our guide for newcomers. For employers, our payroll service is $75 a month for 1 to 5 employees, including pay runs, source deductions and T4 and RL-1 slips; see our payroll checklist, year-end tax planning checklist, pricing or contact us. This guide is general information; talk to us about your situation.
Frequently asked questions
What is a T4 slip?
It is the federal slip, Statement of Remuneration Paid, that reports your employment income, taxable benefits and deductions for a calendar year. Your employer files it with the CRA and gives you a copy for your T1 return.
What is box 14 on a T4?
Your total employment income before deductions, including taxable benefits such as codes 30, 34, 36 and 40. You report it on line 10100, adding box 14 from all your T4 slips.
Do I add box 40 to my income?
No. Box 40 (other taxable allowances and benefits) is already included in box 14. It is shown separately for information only.
What is box 52, the pension adjustment?
It is the value of the pension benefits you earned in your employer’s pension plan or DPSP. It is not income and doesn’t change your refund, but it reduces your RRSP deduction limit for the next year.
What is box 44 on a T4?
Union dues withheld from your pay, used when the union doesn’t issue separate receipts. You deduct them on line 21200.
Why don’t my T4 and RL-1 match?
Québec taxes some benefits that Ottawa doesn’t, mainly employer-paid health and dental premiums (RL-1 box J), so RL-1 box A is often higher than T4 box 14. Tax withheld also differs: federal on the T4, Québec on the RL-1.
When is the T4 deadline for 2026 slips?
The last day of February, which for 2026 slips moves to Monday, March 1, 2027 because February 28, 2027 is a Sunday. Employees must receive their copies by the same date.
What is the penalty for filing T4 slips late?
From $10 a day (1 to 50 slips, up to $1,000) to $75 a day (10,001 or more, up to $7,500), with a $100 minimum. Separate penalties apply for not filing electronically and for not giving employees their slips.
Sources
- CRA — RC4120 Employers’ Guide: Filing the T4 Slip and Summary
- CRA — T4 2026 electronic filing specifications
- CRA — T4 Statement of Remuneration Paid (form page)
- CRA — Line 10100, employment income
- CRA — Line 10120, commissions (box 42)
- CRA — Line 20600, pension adjustment (box 52)
- CRA — Line 21200, union dues (box 44)
- CRA — Line 24400, Canadian Armed Forces and police deduction (box 43)
- CRA — Line 24900, security options deductions (boxes 39 and 41)
- CRA — Line 31205, PPIP premiums (box 55)
- CRA — Line 14400, workers’ compensation (repayment to employer claimed on line 22900)
- CRA — The CPP enhancement: base and enhanced contributions
- CRA — Schedule 10 (Québec residents): EI and PPIP premiums
- CRA — RRSP, TFSA and YMPE limits (2026 YMPE and YAMPE)
- Government of Canada — Canadian Dental Care Plan: employer reporting (box 45)
- Public Services and Procurement Canada — Sample T4 and Relevé 1 slips
- Gouvernement du Québec — Déductions de base 2026 (RRQ, RQAP, AE)
- Revenu Québec — Guide to Filing the RL-1 Slip (RL-1.G-V, 2025)
- Revenu Québec — Penalty for failure to file
- Chaire en fiscalité et en finances publiques — Cotisations RRQ, RQAP et AE