T4 - Statement of Remuneration Paid

Issuing a T4 Slip

You have to complete T4 slips for all individuals who received remuneration from you during the year if:

• you had to deduct CPP/QPP contributions, EI premiums, PPIP premiums, or income tax from the remuneration; or
• the remuneration was more than $500

A T4 slip should always be made out under the name of an employee, not under a company name. If you pay an amount to a proprietor or partner of an unincorporated business, do not issue a T4 slip. Instead, issue a T4A slip.

Filing the T4 Slip

The T4 slip is issued in 4 copies. When the T4 information return is filed on electronic media, only copies 2, 3 and 4 are used.

When the T4 information return is filed on paper, copies 1, 2, 3 and 4 are required. You can print them on laser facsimiles or on pre-printed slips for laser printers. (Note: the pre-printed forms are available from the CRA).

File the T4 Summary and slips by the last day of February following the calendar year for which they are prepared.

The program prints T4 slips in alphabetical order regardless of the order the slips were entered on the screen.

How to Complete the T4 Slip

Click any one of the topics listed below for more information on the boxes of the T4 slip:

T4 - Identification

CPP/QPP - Weeks of Employment

Box 14 Employment Income

Box 16/17 CPP/QPP Contributions

Box 18 EI Premiums

Box 20 RPP Contributions

Box 22 Income Tax Deducted

Box 24 EI Insurable Earnings

Box 26 CPP Pensionable Earnings

Box 28 Exempt CPP and EI

Boxes 30 to 88 Other Information

Box 44 Union Dues

Box 46 Donations

Box 50 RPP/DPSP Registration #

Box 52 Pension Adjustment

Box 55 Employee's PPIP premiums

Box 56 Employee's PPIP insurable earnings

See Also

T4 Summary

RL-1 Slip

Employer's Guide - Filing the T4 Slip and Summary Form

Filing amended or cancelled slips/RL slips