Table of contents:

• What is the T4?
• When to issue a T4?
• Items to report on a T4 slip
• Items you don't report on a T4 slip
• T4 employer considerations
• How to complete a T4
• When do you have to file T4s?
• Late filing penalty
• How to give your employees their T4 slips
• How to use QuickBooks online for T4 filing
• T4 employee considerations
• Streamline T4 prep and filing
• FAQs

What is the T4 slip?

A T4, officially known as a Statement of Remuneration Paid, summarizes how much you pay your employees in a calendar year. Though small in size, it contains some of the most important payroll details, including amounts withheld for income tax, Canada Pension Plan (CPP), and Employment Insurance (EI).

As an employer, it’s important to know what you’re required to report and where to record it on the form. For employees, reviewing what’s listed on a T4 helps confirm their income and deductions match what was reported to the Canada Revenue Agency (CRA).

When to issue a T4?

You have to fill out a T4 if you pay your employees a salary, wages, bonuses, vacation pay, taxable benefits, retiring allowances, fishing income, or any other form of remuneration.

You also have to file a T4 slip if any of the following apply:

• You deduct CPP, EI, or income tax. If you are in Québec, you deduct Quebec Pension Plan (QPP) or Provincial Parental Insurance Plan (PPIP) premiums
• The total remuneration you pay to your employee in a calendar year is more than $500
• You provide group term life insurance 

The T4 must be prepared and distributed to employees by the last day of February following the calendar year it applies to. This deadline stays the same whether you complete your T4 slips manually or file them online.

Items to report on a T4 slip

A T4 slip contains a lot of information. As an employer, you're responsible for reporting the relevant items as outlined by the Canada Revenue Agency.

Items may include:

• Salary or wages
• Tips or gratuities
• Bonuses
• Vacation pay
• Employment commissions
• Gross and insurable earnings of self-employed fishers
• Taxable benefits
• Taxable allowances
• Retiring allowances
• Deductions withheld during the year
• Pension adjustment (PA) amounts for employees who accrued a benefit for the years under your registered pension plan (RPP) or deferred profit sharing plan (DPSP)
• Security options benefits provided to an employee, former employee, or non-resident employee. 

Items you don't report on a T4 slip

The CRA also outlines the items you don't need to report.

These include:

• Pensions, lump-sum payments, annuities, or other income — use T4A
• Paid amounts from a retirement compensation agreement — use T4A-RCA
• Paid fees (except director fees), commissions, or other amounts to a non-resident for services in Canada — use T4A-NR slips
• Payments to contractors if construction is your primary source of business income. Use T5018.
• Taxable group term life insurance benefits provided to former employees or retirees (over $50). Use T4A slips.
• Government service contracts reported by federal departments, agencies, or Crown corporations. Use T1204.

T4 employer considerations

To help ensure the accuracy of information on your employee T4 slips, the CRA provides several guidelines, including:

• Complete a T4 return for each CRA payroll account
• Report income for the year it was paid, regardless of when it was earned
• Complete a T4 slip for each province/territory your employee worked in during the year
• Report using dollars and cents (except pension amounts, which only use dollars)
• Box 14 (employment income) allows a maximum of 10 digits
• Report all amounts in Canadian dollars, even if they were paid in another currency

There are also rules for what you shouldn't do when completing a T4 slip, including:

• Don't use negative dollar amounts
• If a box doesn't have a value, leave it blank
• Don't change any headings
• Don't use hyphens or dashes between numbers
• Don't enter the dollar sign ($)

Using payroll software can also make this process easier by keeping payroll taxes, deductions, and year-end totals organized throughout the year. With everything in one place, completing and filing T4 slips becomes more accurate and efficient.

How to complete a T4

When it comes time to complete T4s for your employees, here's the information you need to include:

Identification information

• Year: The 4-digit year in which the payment was made to your employee.
• Employer name: Either your legal name, operating or trade name, and address.
• Employee's name and address: In capital letters, enter the employee's last name followed by their first name. Don't include titles such as Mr., and Mrs. Also include the employee's address.
• Province of employment (box 10): Enter the provincial or territorial abbreviation where the employee worked. For instance, AB for Alberta, ON for Ontario. This isn't always the same as the employee’s province of residence.
• Social insurance number (SIN): Enter your employee's 9-digit SIN.
• CPP/QPP (box 28): Enter exemptions for CPP contributions, EI premiums, and Provincial Parental Insurance Plan (PPIP) premiums. If you didn't have to withhold these amounts, mark the box with an X.
• Employment code (box 29): Fill out this box if an employee has a specific employment code associated with their job, including:
• 11- Placement or employment agency
• 12 - Self-employed taxi driver or driver of other passenger-carrying vehicle
• 13 - Barber or hairdresser
• 14 - Prescribed salary deferral plan or arrangement
• 15 - Seasonal agricultural workers program
• 16 - Detached employee
• 17 - Self-employed fishing income
• Employer-offered dental benefits (box 45): As of 2023, it's mandatory to indicate if your employee or their family members were eligible for dental insurance or dental coverage of any kind. Codes to enter include:
• 1. Not eligible for any coverage
• 2. Payee only
• 3. Payee, spouse, and dependent children
• 4. Payee and their spouse
• 5. Payee and their dependent children
• Employer's account number (box 54): Enter your 15-character CRA payroll account number. Don't include this on the copies you give employees.

Income and source deductions

• Employment income (box 14): Here you report your employee's total income. This includes salary, wages, commissions, taxable benefits, tips and gratuities, and more.
• Employee's CPP or QPP contributions (box 16/17): Report the amount deducted for CPP or QPP contributions. If you didn't deduct CPP/QPP, leave the box blank.
• Second CPP or QPP contributions (box 16A/17A): For 2024 and later slips, report any CPP2 or QPP2 contributions you deducted. Use Box 16A for employees outside Quebec and Box 17A for those who worked in Quebec.
• Income tax deducted (box 22): Report how much federal, provincial (except Quebec), and territorial tax you deducted.
• CPP/QPP pensionable earnings (box 26): Report total pensionable earnings, which is the amount you use to calculate your employee's CPP/QPP contributions in box 16 and box 17.
• Provincial parental insurance plan (PPIP) premiums (box 55): Report any deductions for the employee's share of PPIP premiums. Don't report the employer’s share.

Registered pension plan (RPP) or deferred profit sharing plan (DPSP)

• RPP contributions (box 20): Report the total amount contributed to an RPP, including any installment interest.
• RPP or DPSP registration number (box 50): Enter the 7-digit registration number from the CRA.
• Pension adjustment (box 52): Report the amount in dollars of any pension adjustment (PA) under an RPP or DPSP.

Union dues or charitable donations

• Union dues (box 44): Report any amount deducted for tax-deductible union dues.
• Charitable donations (box 46): Report any amounts deducted for donations to registered Canadian charities.

Other information

There's also a box on the T4 slip for "other information." Here, you can enter codes and corresponding amounts related to employment commissions, deductions, taxable allowances and benefits, and other applicable income details.

When do you have to file T4s?

As an employer, it's up to you to keep track of when to file your employees’ T4s. For most employers, the 2025 tax year T4 filing date is February 28, 2026.

You have to provide your employees with their T4 slips and file your T4 return with the CRA on or before this date.

If you choose T4 filing online, you can submit your slips and complete your T4 Summary filing online through the CRA’s electronic services.

Note: If the deadline falls on a Saturday, Sunday, or a CRA-recognized statutory holiday, it automatically moves to the next business day. Since February 28, 2026, is a Saturday, the filing deadline shifts to Monday, March 2, 2026.

How to give your employees their T4 slips

You have a few different options for how to get your employees their T4s.

Options include:

• Email. You have to get written consent from your employees if you want to email their T4.
• Electronic portal. If you have a secure portal with a secure printer, you can share slips this way. If your employee asks for a paper T4, you must provide it.
• Paper. If you provide paper T4s, you have to include two copies, either in person or by mail. For security, don't include your payroll account number in box 54. 

T4 employee considerations

As an employee, you might have questions about your T4 as tax time approaches, such as:

Why is a T4 important?

If you're an employee who earns $500 or more in a calendar year, you can expect to receive a T4. You need this slip to file your annual tax return.

Your T4 slip details important information, such as total income earned, mandatory deductions like EI and CPP/QPP, as well as any union dues, pension adjustments, or charitable donations made during the year.

When can you expect your T4 slip?

Your employer must provide your T4 slip on or before February 28, 2026. You can usually access your slip electronically, through your company's online payroll portal, or by email. You can also request a paper copy, which you can give in person or send by mail.

Can I have more than one T4 slip?

Yes, you can have multiple T4 slips. You should receive one from each employer you worked for during the calendar year.

T4 vs T4A: What's the difference?

While the T4 and T4A may sound similar, they serve different purposes.

If you're an employee, your income is reported on a T4. If you're self-employed or receive other types of income, it's reported on a T4A slip.

The T4A, also known as the Statement of Pension, Retirement, Annuity, and Other Income, is responsible for reporting all of the income that doesn't belong on a T4.

If you work for a company as an employee and also have a side hustle, you'll receive a T4 from your employer and must report your self-employment income on a T4A.

What income to report on a T4A

According to the CRA, you or the payer (employer, trustee, estate executor, administrator, or corporate director) should report the following sources of income on your T4A:

• Pension or superannuation
• Lump sum payments
• Self-employed commissions
• Annuities
• Patronage allocations
• Registered education savings plan (RESP) income payments
• RESP educational assistance payments
• Fees or other amounts for services
• Income replacement payment under the Veterans Well-being Act
• Research grants
• Payments from a registered disability savings plan (RDSP)
• Wage-loss replacement plan payments if not required to hold CPP contributions and EI premiums
• Death benefits
• Certain benefits paid to partnerships or shareholders

Streamline T4 prep and filing

T4 filing doesn’t need to be stressful. QuickBooks Payroll gives you accurate and up-to-date payroll data when it’s time to prepare your T4 slips.

It guides you through CRA filing and helps you avoid common reporting errors. You can also share T4 slips with employees securely, so compliance feels easier at every step.

Sign up for QuickBooks now to manage your year-end tax forms and stay compliant.