T4 Statement of Remuneration Paid

For detailed information on the amounts shown in the boxes of your T4 slip, see the corresponding box number below the following image:

T4 slip image

T4 slip

Box 14 - Employment income - line 101

Enter this amount on line 101 of your return.

Box 16/Box 17 - Employee's CPP/QPP contributions - line 308

Enter on line 308 of your Schedule 1, Federal Tax, the total amount (dollars and cents) shown in boxes 16 and 17.

Box 18 - Employee's EI premiums - line 312

Enter this amount (dollars and cents) on line 312 of your Schedule 1, Federal Tax.

Box 20 - RPP contributions - line 207

Enter this amount on line 207 of your return. This amount includes past service contributions.

Box 22 - Income tax deducted - line 437

Enter this amount (dollars and cents) on line 437 of your return.

Box 24 - EI insurable earnings

This amount is the employment insurance (EI) insurable earnings that your employer used to calculate the amount of EI premiums that is shown in box 18.

For more information on an employment insurance overpayment, go to line 450.

Box 26 - CPP/QPP pensionable earnings

This amount is the Canada Pension Plan/Quebec Pension Plan (CPP/QPP) pensionable earnings that your employer used to calculate the amount of CPP/QPP contributions that is shown in box16/box17.

For more information on a CPP overpayment, go to line 448.

Box 44 - Union dues - line 212

Enter this amount on line 212 of your return

Box 46 - Charitable donations - line 349

Enter this amount on line 1 of your Schedule 9, Donations and Gifts. For more information, go to line 349.

Box 52 - Pension adjustment - line 206

Generally, this amount represents the value of the benefits you earned in the year under a registered pension plan or a deferred profit-sharing plan.

This amount is not an income or a deduction. You only have to enter it on line 206 of your return. We will use it to calculate your RRSP/PRPP deduction limit for next year, which we will show on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 2016.

If you have any questions about the amounts shown on your T4 slip, contact the issuer of the slip.

Box 55 - Employee's PPIP premiums

If you were a resident of Quebec on December 31 of the tax year, see line 375 for more information.

If you were not a resident of Quebec on December 31 of the tax year, see line 312 for more information.

Box 56 - PPIP insurable earnings

This box is for employees working in Quebec.

The amount shown in box 56 is the provincial parental insurance plan (PPIP) insurable earnings that your employer used to calculate the amount of PPIP premiums that is shown in box 55.

Other information

The "Other information" area at the bottom of the T4 slip has boxes with codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, fishers' income, and other entries if they apply.

Box 30 - Board and lodging

Do not report this amount on your tax return. This amount is already included in box 14.

Box 31 - Special work site

Do not report this amount on your tax return.

Box 32 - Travel in a prescribed zone

Do not report this amount on your tax return. This amount is already included in box 14.

Box 33 - Medical travel assistance

Do not report this amount on your tax return.

Box 34 - Personal use of employer's automobile or motor vehicle

Do not report this amount on your tax return. This amount is already included in box 14.

Box 36 - Interest-free and low-interest loans

Do not report this amount on your tax return. This amount is already included in box 14.

Box 37 - Employee home-relocation loan deduction

Enter this amount on line 248 of your tax return.

Box 38 - Security options benefits

Do not report this amount on your tax return. This amount is already included in box 14.

Box 39 - Security options deduction 110(1)(d)

Enter this amount on line 249 of your return.

Box 40 - Other taxable allowances and benefits

Do not report this amount on your tax return. This amount is already included in box 14.

Box 41 - Security options deduction 110(1)(d.1)

Enter this amount on line 249 of your tax return.

Box 42 - Employment commissions

Enter this amount on line 102 of your tax return. This amount is already included in box 14.

Box 43 - Canadian Forces personnel & police deduction

Enter this amount on line 244 of your tax return. This amount is already included in box 14.

Box 66 - Eligible retiring allowances

Go to line 130.

Box 67 - Non-eligible retiring allowances

Go to line 130.

Box 68 - Indian (exempt income) - Eligible retiring allowances

Do not report this amount on your tax return.

Box 69 - Indian (exempt income) - Non-Eligible retiring allowances

Do not report this amount on your tax return.

Box 70 - Municipal officer's expense allowance

Do not report this amount on your tax return.

Box 71 - Indian (exempt income) - Employment

Do not report this amount on your tax return.

Box 72 - Section 122.3 income - Employment outside Canada

Box 72 is no longer in use.

Box 73 - Number of days outside Canada

Box 73 is no longer in use.

Box 74 - Past service contributions for 1989 or earlier years while a contributor.

Box 75 - Past service contributions for 1989 or earlier years while not a contributor

Go to line 207.

Box 77 - Workers' compensation benefits repaid to the employer

Enter this amount on line 229 of your tax return.

Box 78 - Fishers - Gross income

See Form T2121. Do not enter this amount on line 101 of your tax return.

Box 79 - Fishers - Net partnership amount

See Form T2121. Do not enter this amount on line 101 of your tax return.

Box 80 - Fishers - Shareperson amount

See Form T2121. Do not enter this amount on line 101 of your tax return.

Box 81 - Placement or employment agency workers - Gross Income

See Form T2125. Do not enter this amount on line 101 of your tax return.

Box 82 - Taxi drivers and drivers of other passenger - carrying vehicles - Gross Income

See Form T2125. Do not enter this amount on line 101 of your tax return.

Box 83 - Barbers or hairdressers - Gross Income

See Form T2125. Do not enter this amount on line 101 of your tax return.

Box 84 - Public transit pass

Go to line 364.

Box 85 - Employee-paid premiums for private health services plans

Go to line 330.

Box 86 - Security options election

Do not report this amount on your tax return. This amount is already included in box 14.

Box 87 - Emergency Services Volunteer exempt amount

Report this amount only if you are claiming an amount on line 362 or 395. Go to lines 101, 362 and 395.

Box 88 - Indian (exempt income) - Self-employment

Do not report this amount on your tax return.

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