Canada Revenue Agency
www.cra.gc.ca
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Box 10 - Province of employment
Before you decide which provincial or territorial abbreviation to use, you need to determine your employee's province or territory of employment. This depends on whether or not you required your employee to report for work at your place of business.
- If your employee reported to your place of business, then use the province or territory where your business is located.
- If your employee did not report to your place of business, then use the province or territory out of which your employee was paid.
For more details go to Which provincial or territorial tax tables should you use?
| AB | Alberta |
| BC | British Columbia |
| MB | Manitoba |
| NB | New Brunswick |
| NL | Newfoundland and Labrador |
| NS | Nova Scotia |
| NT | Northwest Territories |
| NU | Nunavut |
| ON | Ontario |
| PE | Prince Edward Island |
| QC | Quebec |
| SK | Saskatchewan |
| YT | Yukon |
| US | United States |
| ZZ | Other Enter ZZ if an employee worked in a country other than Canada or the United States, or if the employee worked in Canada beyond the limits of a province or territory (for example, on an offshore oil rig). |
For any employee who had more than one province or territory of employment in the year, complete separate T4 slips. For each location, indicate the total remuneration paid to the employee and the related deductions, such as CPP/QPP contributions, EI premiums, PPIP premiums, and income tax.
