How to Check Your T4 for Errors Against Your Pay Stubs
A step-by-step method for verifying your T4 slip is accurate before you file.
Written and reviewed by Rocco Clayfield, Founder & DirectorLast reviewed
Short answer
To check your T4 for errors, compare Box 14 (employment income) against the gross year-to-date total on your final pay stub of the year, and verify that Box 22 (income tax deducted) matches the cumulative tax withheld column on the same stub. Also confirm Box 16 (CPP) and Box 18 (EI) do not exceed the annual maximums for the tax year. Differences of a few dollars due to rounding are generally not a concern; larger gaps are worth querying with your payroll team before you file.
Your T4 slip is produced from the same payroll records that generate your pay stubs. In theory, the two should agree. In practice, data-entry errors, benefit adjustments made late in the year, and payroll system timing can occasionally produce a mismatch. Catching these before you submit your tax return saves potential correspondence with the CRA later.
The good news is that the check itself is straightforward: you need your final pay stub of the tax year (or any pay stub that shows cumulative year-to-date totals) and your T4 slip. This page walks you through the comparison, flags the differences that are expected versus those that warrant a call to payroll.
What this page helps you check
- Locate your final pay stub for the tax year — the one with the highest year-to-date totals.
- Compare the year-to-date gross earnings on your stub to Box 14 on your T4 (small differences may reflect taxable benefits; large gaps need explaining).
- Compare the year-to-date income tax withheld on your stub to Box 22 on your T4.
- Compare year-to-date CPP contributions on your stub to Box 16 (or QPP on your RL-1 if you are in Quebec).
- Compare year-to-date EI premiums on your stub to Box 18 (and QPIP on your RL-1 if applicable).
- Verify your name, Social Insurance Number, and employer name are correct on the T4.
- Check that the province of employment matches where you actually worked.
- If you received taxable benefits (e.g. employer-paid group benefits or a company vehicle), confirm they are reflected in Box 14 and any relevant benefit boxes.
Why Your T4 and Pay Stub May Not Match Exactly
A perfect match between Box 14 and your year-to-date gross is not always expected. Employers add the taxable value of non-cash benefits — such as a company vehicle standby charge, group term life insurance above the exempt threshold, or employer-paid premiums for certain health plans — to employment income on the T4 even though these amounts never appeared as cash on your pay stubs. This is normal and legitimate.
What you are looking for is an unexplained difference — one that cannot be accounted for by known taxable benefits. If Box 14 is lower than your year-to-date gross, that could indicate income was omitted. If it is significantly higher and you are not aware of any taxable benefits, ask payroll for an explanation.
Checking Deductions: CPP, EI, and Income Tax
For Box 16 (CPP) and Box 18 (EI), the key question is whether the amounts are within the annual maximums set by the federal government for the tax year. You can find current and historical maximums on the CRA website. If either figure exceeds the maximum, an over-deduction may have occurred and a correction may be possible.
For Box 22 (income tax), the year-to-date tax withheld on your last pay stub should match closely. A shortfall in Box 22 relative to your stub total could mean the employer forgot to include a mid-year adjustment or bonus withholding. An excess could indicate a duplicate withholding in the payroll records.
Small rounding differences — typically a dollar or less — are normal and not a concern.
What to Do If You Find a Discrepancy
First, keep calm — not every discrepancy is an error. Gather your final pay stub and your T4, note the specific boxes that differ and by how much, then contact your employer's payroll or HR department. Ask for a written explanation or a corrected T4 if one is warranted.
If your employer has already filed the original T4 with the CRA and an amendment is needed, ask them to file a T4 amendment as soon as possible. Filing your tax return with incorrect figures and then amending later is possible but creates more work.
If you cannot resolve the issue with your employer and believe your T4 is inaccurate, the CRA has processes for dealing with T4 disputes. You can contact the CRA directly for guidance.
Quebec works differently
Common red flags worth checking
These do not automatically mean there is an error. They are simply lines worth a closer look, or worth asking payroll to explain.
Box 14 is lower than your year-to-date gross pay
If Box 14 is materially lower than your cumulative gross earnings, some income may have been omitted from the T4. This could affect your tax obligations and CPP/EI records.
CPP or EI totals exceed the annual maximum
Annual maximums for CPP contributions and EI premiums are published by the CRA each year. Exceeding them suggests an over-deduction that your employer should correct or that you may be able to recover on your tax return.
Income tax on the T4 is substantially lower than your pay stub total
If Box 22 is noticeably lower than cumulative tax withheld on your stubs, the employer's payroll records may not reflect all withholdings. This could leave you unexpectedly owing a balance at tax time.
Your SIN on the T4 does not match your actual SIN
Even a single digit difference in a SIN can cause the CRA to misattribute income or fail to credit your deductions. Correct this before filing.
Province of employment is incorrect
The province of employment determines which provincial tax tables were applied. An incorrect province means your provincial withholding may be wrong and your tax return calculations will be affected.
You have a T4 from a period you were on unpaid leave
If you took extended unpaid leave but still received taxable benefits (e.g. an employer-paid benefit plan), a T4 with only benefit income and no wages is legitimate. Confirm all boxes reflect your actual situation.
Want this checked on your real pay stub?
Upload your pay stub or payroll document and get a plain-English breakdown with possible questions to ask payroll.
What to ask payroll or HR
Calm, specific questions get clearer answers. You can copy any of these, or build a full message with the Payroll Message Generator.
- “Can you provide a year-end reconciliation showing how Box 14 was calculated, including any taxable benefits added?”
- “The income tax in Box 22 does not match my year-to-date total on my final pay stub — can you investigate?”
- “Box 16 appears to exceed the CPP annual maximum — was there an over-deduction and how will it be corrected?”
- “My name or SIN on the T4 is incorrect — what is the process to issue an amended slip?”
- “I received a taxable benefit during the year — which box on the T4 was it added to and for how much?”
- “Can you confirm the province of employment on my T4 is correct and matches where I performed my work?”
Frequently asked questions
My T4 arrived but I no longer have my pay stubs — how can I verify the numbers?
Log in to your employer's self-service payroll portal (if available) to retrieve year-to-date summary reports. You can also request a payroll history printout from your HR or payroll department. The CRA's My Account may also show previously filed T4 data for comparison.
How much of a difference between my T4 and pay stub is acceptable?
Small rounding differences of a dollar or so are normal. Differences explained by year-end taxable benefit additions are also expected. Any unexplained gap of more than a few dollars in deduction boxes, or more than the value of known benefits in Box 14, is worth querying.
What happens if I file my taxes with an incorrect T4 and then get a corrected one?
You would need to file a T1 adjustment (using Form T1-ADJ or CRA My Account) to update your return with the corrected figures. It is generally better to wait for a corrected T4 before filing if the error is material.
Can the CRA tell me if my employer filed the correct amounts?
CRA My Account allows you to view T4 slips that have been filed on your behalf once they have been processed. If you believe your employer filed incorrect information, you can contact the CRA's employer compliance area.
I worked multiple jobs — do I need to check each T4 separately?
Yes. Each employer is responsible for its own T4 accuracy. Check each T4 against the pay stubs or year-to-date records from that specific employer. Remember that CPP and EI maximums apply across all employers combined — over-contributions can happen when multiple T4s are involved.
My employer is refusing to issue a corrected T4 — what can I do?
If you have documented evidence that your T4 is incorrect and your employer will not cooperate, you can contact the CRA. The CRA has authority to require employers to file amended information returns and can provide guidance on your rights.
Does checking my T4 affect whether I get audited?
Verifying your own T4 has no effect on audit risk. In fact, filing an accurate return based on correct information is always the right approach. Errors on a T4 that go uncorrected are more likely to trigger CRA correspondence than proactively correcting them.
I was paid in US dollars by a Canadian employer — how does that appear on my T4?
Employment income on a T4 must be reported in Canadian dollars. Your employer should have converted USD payments to CAD using an appropriate exchange rate. If you are unsure of the conversion used, ask your payroll department for clarification.
Official sources for this page
Every figure here is derived from these. Where a number matters to you, read it at the source — PayStub IQ Canada explains the rules, it does not set them.
- Understanding your T4 slip — Canada Revenue Agency
- T4 slip: information for employers, box by box — Canada Revenue Agency
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Helpful guidance, not advice
PayStub IQ Canada provides educational payroll explanations based on the information visible in your document. It does not provide legal, tax, accounting, payroll, CRA, Revenu Québec, or employment standards advice. For official decisions or corrections, contact your employer, payroll department, CRA, Revenu Québec, your provincial or territorial employment standards office, or a qualified professional.