Your T4 Slip Explained: What Every Box Means
Plain-English guidance on every key box of your Statement of Remuneration Paid.
Written and reviewed by Rocco Clayfield, Founder & DirectorLast reviewed
Short answer
A T4 slip (Statement of Remuneration Paid) is the annual tax document your employer sends you and the CRA, summarising what you earned and what was deducted from your pay during the year. The most important boxes cover your employment income (Box 14), CPP contributions (Box 16), EI premiums (Box 18), and federal income tax withheld (Box 22). You use your T4 to complete your personal income tax return. Employers must issue T4s by the CRA's annual deadline, generally around the end of February — confirm the exact date with the CRA each year.
Every employed Canadian receives a T4 slip — formally called the Statement of Remuneration Paid — from their employer each February. It arrives at roughly the same time as your last pay stub of the previous year, and it plays a central role in filing your personal income tax return with the Canada Revenue Agency (CRA).
The slip can look intimidating at first glance, with dozens of numbered boxes. In practice, most employees only need to understand a handful of those boxes to verify their return. This page walks through the key ones in plain English, explains why they appear, and tells you what to do if something looks off.
What this page helps you check
- Does your name, SIN, and employer name match exactly?
- Does Box 14 (employment income) roughly match your year-to-date gross pay from your final pay stub?
- Does Box 22 (income tax deducted) align with the total income tax withheld shown on your pay stubs?
- Are Box 16 (CPP contributions) and Box 18 (EI premiums) within the expected annual maximums for the tax year?
- Do Box 24 (EI insurable earnings) and Box 26 (CPP pensionable earnings) look reasonable given your income?
- If you have taxable benefits or non-cash remuneration, are they captured in the relevant boxes?
- If you worked in Quebec, do you have a matching RL-1 slip alongside your T4?
What Is a T4 Slip?
A T4 slip is a CRA-prescribed information slip that your employer must prepare for every employee who received employment income — including salaries, wages, tips, and most taxable benefits — during the calendar year. The employer sends one copy to you, files a copy with the CRA, and keeps a copy on record.
The T4 covers the full January-to-December tax year, even if you started or left mid-year. If you worked for more than one employer during the year, each employer issues its own T4.
Key Boxes on Your T4
Box 14 — Employment income: This is your total taxable employment income for the year, before any deductions. It includes your regular wages or salary, overtime, commissions, bonuses, and most taxable benefits your employer paid on your behalf. It should align closely — but not always exactly — with the gross year-to-date figure on your last pay stub, since some items are added back for tax purposes.
Box 16 — Employee's CPP contributions: The total Canada Pension Plan contributions deducted from your pay during the year. There is a maximum annual contribution amount set by the federal government; your Box 16 should not exceed that maximum for the tax year. Quebec residents pay into the Quebec Pension Plan (QPP) instead, which appears on their RL-1 slip rather than Box 16.
Box 18 — Employee's EI premiums: The total Employment Insurance premiums deducted throughout the year. Like CPP, there is an annual maximum, and Box 18 should not exceed it. Quebec employees pay reduced EI premiums but also pay into the Quebec Parental Insurance Plan (QPIP), reflected on their RL-1.
Box 22 — Income tax deducted: The total federal and provincial income tax your employer withheld from your paycheques during the year and remitted to the CRA on your behalf. This is a key figure when you file your return — it is credited against your total tax owing.
Box 24 — EI insurable earnings: The total earnings on which your EI premiums were based. This may differ from Box 14 because certain types of income are not EI insurable.
Box 26 — CPP/QPP pensionable earnings: The total earnings on which CPP (or QPP) contributions were calculated. Again, this can differ from Box 14 because some income types are excluded from CPP/QPP calculations.
Other common boxes include Box 40 (other taxable allowances and benefits), Box 44 (union dues), Box 46 (charitable donations deducted at source), and Box 52 (pension adjustment, relevant if you belong to an employer pension plan).
How Your T4 Connects to Your Tax Return
When you file your T1 personal income tax return, you transfer the key figures from your T4 into the corresponding lines on your return. The CRA's tax software and paper return guide you through this process. If you have multiple T4 slips, you combine the amounts from each.
Box 22 (income tax deducted) is the amount already paid to the CRA on your behalf. If this is less than your final tax owing, you will owe a balance. If it is more, you will receive a refund.
Timelines and Who Sends the T4
Employers are required to provide T4 slips to employees and file them with the CRA by the CRA's annual deadline, which is generally set around the end of February each year. Confirm the exact current deadline directly with the CRA, as it can shift slightly. If you have not received your T4 by mid-March, it is reasonable to follow up with your payroll or HR department.
If your employment ended during the year, your former employer is still obligated to send you a T4 for the period you worked, to the address they have on file.
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 does not match your final pay stub
Some difference is normal (certain taxable benefits may inflate Box 14 relative to your gross wages), but a large, unexplained gap is worth investigating. Ask your payroll team for a reconciliation.
CPP or EI appears to exceed the annual maximum
Both CPP contributions and EI premiums have annual maximums. If Box 16 or Box 18 appears to exceed the published maximum for the tax year, this may indicate an over-deduction — worth confirming with payroll.
Your SIN is incorrect or missing
An incorrect Social Insurance Number on your T4 can cause the CRA to misattribute income. Check that your SIN matches exactly; contact payroll immediately if it does not.
Your province of employment is wrong
The province of employment on the T4 determines which provincial tax rates are used. If you worked in a different province than shown, the wrong provincial tax may have been withheld.
You received a T4 from an employer you did not work for
Receiving a T4 from an unknown employer could indicate an administrative error or, in rare cases, potential identity fraud. Contact the CRA if you cannot resolve it with the named employer.
Box 22 looks unusually low compared to your income
If far less income tax was withheld than you expected, you may owe a balance when you file. This can happen if your TD1 credits were overclaimed or if you had multiple income sources that were each taxed at a low rate independently.
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 breakdown showing how Box 14 was calculated, including any taxable benefits added?”
- “My Box 16 or Box 18 seems higher than the annual maximum — can you verify the amounts deducted across all pay periods?”
- “The province of employment on my T4 does not match where I worked — can this be corrected before you file with the CRA?”
- “My SIN on the T4 is incorrect — what is the process to issue an amended T4?”
- “I never received my T4 — can you resend it and confirm the address or email you used?”
- “I left the company mid-year — when will my T4 be issued and how will it be delivered?”
Frequently asked questions
What is the difference between Box 14 and my gross pay on my last pay stub?
Box 14 represents taxable employment income, which may include non-cash taxable benefits added by your employer. Your pay stub gross pay shows only wages and cash amounts paid to you. Minor differences are common; large unexplained differences are worth querying with payroll.
Why do Box 24 and Box 26 differ from Box 14?
Not all types of employment income are subject to EI premiums (Box 24) or CPP contributions (Box 26). Certain taxable benefits or income types are excluded from one or both calculations, so these boxes can legitimately be lower than Box 14.
What if I worked for two employers and have two T4 slips?
Each employer issues its own T4 for the income they paid you. When you file your return, you report the totals from all T4 slips. Be aware that CPP and EI maximums apply across all employers combined — if you over-contributed, you can claim the excess back on your return.
Can my employer correct a T4 after it has been filed with the CRA?
Yes. Employers can issue an amended T4 (sometimes called a T4 slip amendment). Once they refile, the CRA updates its records. You should use the corrected figures on your tax return, or file an adjustment if you have already submitted.
My T4 shows employment income but I was laid off — is that normal?
Yes. A T4 covers all income paid during the calendar year, including wages earned before a layoff. Severance or retiring allowance payments may appear in different boxes. Review all boxes and ask payroll for a breakdown if anything is unclear.
Do self-employment earnings appear on a T4?
No. Self-employment income, contract fees, and other non-employment amounts are reported on a T4A slip, not a T4. If you had both employment and self-employment income in the same year, you may receive both types of slips.
What should I do if I lose my T4?
Contact your current or former employer's payroll department to request a reprint. You can also log in to CRA My Account to view copies of T4s that have been filed on your behalf, typically available a few weeks after the filing deadline.
Does my T4 tell me how much tax refund I will get?
Not directly. Box 22 shows how much income tax was withheld during the year, but your actual refund or balance owing depends on your total income from all sources, your eligible deductions, and your tax credits. You need to complete your full T1 return to determine the outcome.
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.