If you work as an employee in Canada, you've likely encountered the T4 slip — officially called the "Statement of Remuneration Paid." This document summarizes everything you earned and the taxes your employer deducted between January 1 and December 31, forming the foundation of your annual tax return.
Key facts about T4 slips:
- Available through CRA My Account once filed
- Issued by employers to employees (and filed with CRA)
- Required to file your personal income tax return accurately
- Deadline – employers must issue by February 28, 2026 (for 2025 earnings)
- Shows gross income, CPP/QPP contributions, EI premiums, and tax withheld
Understanding your T4 helps you file your taxes correctly, claim proper deductions, and ensure you don't overpay or underpay the CRA.
What is a T4 slip, and why is it important?
The T4 slip is a tax document your employer issues annually. It reports your total employment income alongside the amounts deducted for federal and provincial income tax, Employment Insurance (EI), and Canada Pension Plan (CPP) contributions.
The Canada Revenue Agency uses T4 slips to verify what you report on your tax return. When you file, the CRA cross-references your declared income against the T4s employers have submitted — any discrepancies can trigger reassessments or delays.
For most employees, the T4 is the essential document for tax season. Without it, you can't accurately complete your return or claim refunds you're owed.
What do the boxes on your T4 mean?
Each box on your T4 contains specific information the CRA needs. While the slip includes many fields, these are the ones most relevant to your tax return:
| Box | Description | What It Means for You |
|---|---|---|
| 14 | Employment income | Total gross pay before deductions (wages, bonuses, commissions, taxable benefits) |
| 16 | Employee CPP contributions | The amount you contributed to the Canada Pension Plan |
| 17 | Employee QPP contributions | Amount contributed to Quebec Pension Plan (Quebec employees only) |
| 18 | Employee EI premiums | Amount deducted for Employment Insurance |
| 22 | Income tax deducted | Federal and provincial taxes that your employer remitted on your behalf |
| 24 | EI insurable earnings | Earnings used to calculate your EI premiums |
| 26 | CPP/QPP pensionable earnings | Earnings used to calculate your pension contributions |
| 45 | Employer-offered dental benefits | Code indicating whether you had access to dental coverage through your employer |
Box 45 was added to help the CRA assess eligibility for certain federal dental programs. However, it simply reports whether your employer offered dental benefits — nothing more.
If any box seems incorrect (your income looks too high or your tax deducted seems off), contact your employer's payroll department before filing.
What other types of T4 slips exist?
While the standard T4 is most common, the CRA uses several related forms to track different income types. If you receive income beyond regular employment, you may encounter these:
| Slip | Official Name | Who Receives It |
|---|---|---|
| T4A | Statement of Pension, Retirement, Annuity, and Other Income | Self-employed contractors, scholarship recipients, and private pension beneficiaries |
| T4A(OAS) | Statement of Old Age Security | Seniors receiving federal OAS payments |
| T4A(P) | Statement of Canada Pension Plan Benefits | Recipients of CPP retirement, survivor, or disability benefits |
| T4E | Statement of Employment Insurance and Other Benefits | Anyone who received EI benefits during the year |
| T4RIF | Statement of Income from a Registered Retirement Income Fund | Individuals withdrawing from RRIFs |
| T4RSP | Statement of RRSP Income | Individuals who withdrew RRSP funds (excluding HBP or LLP withdrawals) |
If you receive multiple slips, you must report each one separately on your tax return. Most tax software (including free options like CloudTax) supports CRA's Auto-fill My Return feature, which pulls all your slips directly into your return.
How do you get your T4 slip?
Your employer is responsible for providing your T4 — either in person, by mail, or through an online portal. The deadline is February 28, 2026 (for 2025 tax year earnings).
Employer portal
Many companies now provide T4s through their HR or payroll portal. Log in with your employee credentials and look for "Tax Documents" or "T4 Slips."
CRA My Account
Once your employer files the T4 with the CRA, it becomes available in your CRA My Account — typically by mid-March. To access:
- Log in to CRA My Account
- Navigate to "Tax Information Slips"
- Select "T4" and the 2025 tax year
- View or download the PDF
The CRA portal is particularly useful if you've changed jobs, lost paperwork, or want to verify what your employer reported.
What should you do if your T4 is missing?
If February ends and you still haven't received your T4, don't panic — but do act quickly.
Check CRA first
Log in to your CRA My Account. If your employer filed the slip, it will appear there even if the paper copy never arrived.
Contact your employer
If the slip isn't in your CRA portal, contact your payroll department. Employers sometimes have technical issues or incorrect addresses on file.
Estimate if necessary
As a last resort (if the company has closed or remains uncooperative), you can use your final December pay stub to estimate Box 14 employment income and file on time.
However, pay stubs don't capture everything — benefit codes, CPP/EI totals, and other adjustments may differ from the actual T4. Be prepared to amend your return later once the official slip becomes available.
What are the key deadlines for 2026?
| Deadline | What Happens |
|---|---|
| February 28, 2026 | Employers must issue T4 slips for 2025 earnings |
| Early March 2026 | T4s typically appear in CRA My Account |
| April 30, 2026 | Personal tax return filing deadline for most Canadians |
| June 15, 2026 | Filing deadline for self-employed individuals (taxes owed still due April 30) |
If you haven't received your T4 by early March, contact your employer immediately. Waiting until April creates unnecessary stress and limits your options if problems arise.
What common T4 mistakes should you avoid?
Small errors on T4s can cause refund delays, reassessments, or CRA inquiries. Watch for:
- Outdated address — slips mailed to old addresses may never arrive
- Ignoring discrepancies — if something looks wrong, fix it before filing
- Wrong SIN — verify your Social Insurance Number matches CRA records exactly
- Missing slips — if you had multiple jobs, ensure you have a T4 from each employer
- Incorrect income — compare Box 14 to your pay stubs; report discrepancies to payroll
Your employer can issue an amended T4 if errors exist. Request corrections promptly rather than filing with known inaccuracies.
File your taxes with confidence.
Your T4 slip offers a complete picture of your employment income in Canada.
Understanding the key boxes, knowing where to find your slip, and meeting deadlines helps you file accurately — and ensures you receive any refund you're owed.
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Frequently asked questions
Here are some commonly asked questions about T4:
What if I worked for multiple employers?
You'll receive a separate T4 from each employer. Report all of them on your tax return — missing even one can trigger CRA notices and potential penalties.
Can I file without my T4?
Technically, yes — you can estimate income from pay stubs. However, the CRA may delay processing or request verification. Filing with accurate T4 information is always preferable.
What's the difference between Box 14 and my net pay?
Box 14 shows gross employment income (before any deductions). Your net pay is what you actually receive after taxes, CPP, EI, and other deductions are removed. The CRA taxes you on Box 14, not your take-home amount.
Do I need to keep my T4 slips?
Yes. The CRA recommends keeping tax documents (including T4s) for at least six years in case of audit or reassessment.
