Completing the T4 slip

If you had an employee who had more than one province or territory of employment during the year, prepare a separate T4 slip for the earnings and deductions that apply to each province or territory.

If you give employees multiple slips, either because they were employed in more than one province or territory, or were on different payrolls, report the PA proportionately on each T4 slip. If you are not able to apportion the PA this way, you can report it on one slip.

Complete one copy of the T4 slip for each employee and send them with your T4 Summary. Enter the information for two different employees on one sheet. This will allow us to process your information return faster. You must keep a copy of the T4 slips and the T4 Summary for your files.

If you paid amounts to fishers, Indians, barbers, hairdressers, placement or employment agency workers, or taxis drivers and drivers of other passenger carrying vehicles, read the detailed instructions for the boxes listed below, and also go to Special situations.

Distributing T4 slips to employees

Guidelines for completing T4 slips

• Complete the slips clearly and in alphabetical order.
• Report, in dollars and cents, all amounts you paid during the year, except pension adjustment amounts, which are reported in dollars only.
• Report all amounts in Canadian dollars, even if they were paid in another currency. See What are the average exchange rates?
• Do not enter hyphens or dashes between numbers or names.
• Do not enter the dollar sign ($).
• Do not show negative dollar amounts on slips; to make changes to previous years, send us amended slips for the years in question.
• If you do not have to enter an amount in a box, do not enter "nil" - leave the box blank.
• Do not change the headings of any of the boxes.
  

Detailed instructions

• Employer's name
• Employee's name and address
• Year
• Box 10 - Province of employment
• Box 12 - Social insurance number
• Box 14 - Employment income
• Boxes 16 and 17 - Employee's CPP or QPP contributions
• Box 18 - Employee's EI premiums
• Box 20 - RPP contributions
• Box 22 - Income tax deducted
• Box 24 - EI insurable earnings
• Box 26 - CPP/QPP pensionable earnings
• Box 28 - Exempt (CPP/QPP, EI, and PPIP)
• Box 29 - Employment code
• Box 44 - Union dues
• Box 46 - Charitable donations
• Box 50 - RPP or DPSP registration number
• Box 52 - Pension adjustment
• Box 54 - Payroll account number
• Box 55 - Employee's PPIP premiums
• Box 56 - Employee's PPIP insurable earnings
• Other information