Canadian T4 Slip and T4 Summary Guide
A practical guide to T4 year-end reporting: what a T4 slip is, what each box means, key deadlines, and the employer's responsibilities for filing with the CRA.
Last updated August 2026
At a glance
- A T4 slip reports employment income and payroll deductions for a calendar year. Employers generally prepare one when they deducted CPP/QPP, EI, PPIP, or income tax, or when remuneration exceeded $500, subject to CRA exceptions.
- A T4 Summary totals the slips in the return and includes the employer portions of CPP/QPP and EI.
- The filing and employee-distribution deadline is the last day of February following the calendar year, with CRA weekend and public-holiday rules applying.
- For 2026 T4 returns, February 28, 2027 is a Sunday, so the deadline moves to Monday, March 1, 2027.
- More than 5 slips must be filed electronically. Employers filing 1 to 5 slips may file electronically or on CRA-approved paper forms.
- The T4 reports earnings and deductions based on the pay date, not the pay period — amounts paid in January for December work go on the next year's T4.
What is a T4?
The T4 (Statement of Remuneration Paid) is the information slip used to report employment income and related payroll amounts for a calendar year. Whether a slip is required depends on the amounts paid and deductions made, rather than simply on whether a person appeared on the payroll. Employees use the slip when filing their income tax return, and the CRA uses the T4 return in its payroll compliance and pensionable-and-insurable-earnings review processes.
T4 vs T4 Summary
T4 Slip (per employee)
Issued for each individual employee. Shows that employee's total earnings, CPP/EI contributions, income tax withheld, and other information for the year. The employer distributes the employee copies and files the T4 information return with the CRA.
T4 Summary (per employer)
A single form that totals all T4 slips for the employer. It reports employee CPP/QPP, CPP2/QPP2, EI, and income-tax deductions, plus the employer's CPP/QPP and EI shares, and must reconcile with the amounts actually remitted throughout the year.
Key T4 boxes explained
A T4 slip has dozens of boxes, but the most commonly used ones are:
| Box | Name | What it reports |
|---|---|---|
| 10 | Province of employment | The province or territory used for payroll reporting on this slip. |
| 14 | Employment income | Employment income reported on the slip, including taxable benefits that must also be included in Box 14. |
| 16 | Employee CPP contributions | CPP contributions deducted for employment outside Quebec. |
| 16A | Employee CPP2 contributions | Second additional CPP contributions deducted, when applicable. |
| 17 | Employee QPP contributions | QPP contributions deducted for Quebec employment. |
| 17A | Employee QPP2 contributions | Second additional QPP contributions deducted, when applicable. |
| 18 | Employee EI premiums | EI premiums deducted from the employee. |
| 22 | Income tax deducted | Total income tax deducted from remuneration reported on the slip. |
| 24 | EI insurable earnings | Insurable earnings for EI purposes, subject to the annual maximum and CRA reporting rules. |
| 26 | CPP/QPP pensionable earnings | Pensionable earnings for CPP or QPP purposes. |
| 28 | Exempt indicators | Indicates whether the employment was exempt from CPP/QPP, EI, or PPIP. |
| 44 | Union dues | Eligible union dues deducted from the employee. |
| 45 | Employer-offered dental benefits | Mandatory code describing access to employer-offered dental coverage at year-end. |
| 54 | Payroll account number | The employer's 15-character CRA payroll program account number. |
| 55 / 56 | PPIP premiums / insurable earnings | Quebec Parental Insurance Plan amounts, when applicable. |
| Code 40 | Other taxable allowances and benefits | Use when the CRA instructions assign Code 40. Many benefits have a more specific Other Information code. |
| Codes 66 / 67 | Retiring allowances | Eligible and non-eligible retiring allowances, respectively. |
This table covers the most common boxes. The full T4 has additional boxes for specific situations (RPP contributions, charity donations, employee home relocation loans, etc.).
Filing deadlines
Key date for 2026 T4s
- March 1, 2027 — File the 2026 T4 return with the CRA and distribute employee copies. The normal last day of February falls on a Sunday in 2027.
Use the CRA's due-date rules each year rather than hard-coding February 28. Late filing penalties depend on the number of slips and the length of the delay.
Pay date rule: which year does income belong to?
T4 earnings are reported based on the pay date — the date the employee actually received the payment — not the pay period the work was performed. This is the CRA's cash-basis rule for T4 reporting:
- If a December pay period is paid in January, those earnings go on the next year's T4.
- If a January pay period is paid in January, those earnings go on the current year's T4.
This rule also applies to CPP, EI, and income tax — the deductions are attributed to the year the payment was made, not the year the work was performed.
How to file T4s
Electronic filing
The CRA requires electronic filing when the return contains more than 5 slips. Internet File Transfer accepts CRA-compatible XML, while Web Forms supports smaller returns. Beanflow can generate and validate a T4 XML file for the employer to upload; it does not submit the file directly to the CRA.
Paper filing
Employers filing 1 to 5 slips may use CRA-approved paper slips and a T4 Summary, although electronic filing remains available. Follow the current CRA instructions for obtaining, printing, and completing paper forms.
Year-end reconciliation
Before filing, employers should verify that the totals on the T4 Summary match the amounts actually remitted to the CRA throughout the year. Common reconciliation checks:
- Employment income should reconcile to the year's reportable remuneration by pay date, including taxable benefits and required adjustments.
- CPP/QPP and CPP2/QPP2 employee amounts, plus the employer portions, should reconcile to the applicable remittances.
- EI employee premiums, plus the employer premiums at the assigned rate, should reconcile to EI remittances.
- Income tax deducted should reconcile to the income-tax component of payroll remittances.
- Pensionable and insurable earnings should pass reasonableness checks against the deductions and annual maximums.
If there is a discrepancy, the employer must investigate before filing. Under-remitted amounts may incur interest and penalties; over-remitted amounts can be requested as a refund or applied as a credit.
Amending a T4
If an error is found after filing, submit an amended T4 slip—not a T4A, which is a different type of information slip. Common corrections include employment income, CPP/QPP or EI amounts, income tax, taxable benefits, or the province of employment in Box 10.
For an Internet file transfer amendment, include only the slips being amended, use the amended report-type codes, and include only the amended-slip totals on the amended summary. Web Forms creates the amended summary as part of its workflow. For a paper amendment, the CRA instructs employers not to file an amended T4 Summary. Give the employee the required copies and follow the current instructions for the filing method used.