Box 14 - Employment income
Enter in box 14 the total employment income before deductions. Include the following:
- salary and wages (including pay in lieu of termination notice);
- vacation pay;
- tips and gratuities;
- director's fees;
- management fees;
- executor's and administrator's fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business);
- director's fees paid to non-resident directors for services rendered in Canada (a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada);
- commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. These amounts may also have to be reported in the "Other information" area at the bottom of the T4 slip;
- payments made from a wage loss replacement plan (WLRP) if you had to deduct CPP contributions or EI premiums. For more information, see Wage loss replacement plans;
- amounts paid under a supplementary unemployment benefit plan (SUBP) (such as employer-paid maternity, parental, and compassionate care top-up amounts) that do not qualify as a SUBP under the Income Tax Act. Also include amounts paid under a SUBP that does not qualify as a SUBP under the Income Tax Act, but is registered with Service Canada, such as EI benefit payments supplemented by the employer because of a temporary stoppage of work, training, illness, injury or quarantine;
- payments out of an employee benefit plan (EBP) and amounts that a trustee allocated under an employee trust. If the trustee allocates the income, but you do not pay it immediately, include it in the income of the employee. Do not report it when you make the payment. For information, see Interpretation Bulletin IT-502, Employee benefit plans and employee trusts, and its Special Release; and
- amounts paid to emergency volunteers (such as firefighters or ambulance technicians) that are greater than $1,000. If you employed the individual (other than as a volunteer) for the same or similar duties, the whole payment is taxable and should be included in box 14. For volunteer firefighters, report the exempt amount (up to $1,000) in the "Other information" area of the T4 slip, using code 87.
If you are paying amounts to placement or employment agency workers, taxi drivers or drivers of other passenger-carrying vehicles, barbers or hairdressers, or fishers (self-employed), go to Box 29.
A deduction from taxable income can be claimed for the amount of employment income earnings (including taxable allowance) by certain Canadian Forces personnel and police. See the explanation under Code 43.
Do not include retiring allowances in box 14. For more information about the difference between retiring allowances and employment income received as a result of a loss of employment, see Interpretation Bulletin IT-337, Retiring Allowances.
Include amounts you pay as part of a deceased employee's employment income for the year of death, even if they are paid in a year after the year of death. For more information, see Guide T4011, Preparing Returns for Deceased Persons.
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