Three boxes determine most of your refund situation: Box 14 is your gross employment income, Box 22 is the income tax your employer already withheld, and Box 16/18 are your CPP and EI premiums (which generate credits). Add up all your T4s if you had more than one employer.
What Is a T4 Slip?
The T4 — officially called the Statement of Remuneration Paid — is the form your employer files with the Canada Revenue Agency (CRA) and provides to you each year. It summarizes what you were paid and what was deducted from your paycheques throughout the calendar year. For the 2025 tax year, employers must issue T4 slips by February 28, 2026.
The T4 is not a form you fill out — it’s a record your employer creates from their payroll system. Your job is to transfer the key amounts onto your T1 General tax return (or let your tax software do it automatically).
How to Get Your T4
- From your employer: Mailed to your address on file or distributed through your company’s HR portal.
- CRA My Account: Log in at canada.ca to view and download digital copies of all T4s filed on your behalf.
- Auto-fill my return: When using certified NETFILE tax software, you can import your T4 data directly from CRA with one click — this eliminates transcription errors.
Every T4 Box Explained
The following table covers all the boxes you are most likely to encounter. Not every box will appear on every T4 — only boxes that are relevant to your employment situation are printed.
| Box | Name | What It Means | Where It Goes on Your T1 |
|---|---|---|---|
| 14 | Employment income | Your total gross pay for the year, before any deductions. This is the number that determines your tax bracket. | Line 10100 |
| 16 | Employee’s CPP contributions | Canada Pension Plan contributions deducted from your pay. Maximum for 2025 is $4,034.10 (on earnings up to $71,300 at a rate of 5.95%). | Schedule 8 → Line 30800 (credit) & Line 22215 (deduction) |
| 16A | Employee’s CPP2 contributions | Second additional CPP contributions on earnings between $71,300 and $81,200. Maximum for 2025 is $396.00 at a 4% rate. New since 2024 — see our dedicated guide. | Schedule 8 → Line 16A deduction |
| 17 | Employee QPP contributions | Quebec Pension Plan contributions — applies only to employees working in Quebec. | Schedule 8 (Quebec residents) |
| 18 | Employee’s EI premiums | Employment Insurance premiums withheld. Maximum for 2025 is $1,077.48 (on insurable earnings up to $65,700 at a rate of 1.64%). | Line 31200 (generates a non-refundable credit) |
| 20 | RPP contributions | Contributions to your employer’s Registered Pension Plan deducted from your pay. This is also a deduction that reduces your taxable income. | Line 20700 (deduction) |
| 22 | Income tax deducted | The total federal and provincial income tax your employer withheld and remitted to CRA on your behalf throughout the year. This is the key figure compared against your actual tax owing to determine your refund or balance due. | Line 43700 (tax already paid) |
| 24 | EI insurable earnings | The portion of your earnings subject to EI premiums. Usually identical to Box 14, capped at $65,700 for 2025. | Used to verify Box 18 — not directly entered |
| 26 | CPP/QPP pensionable earnings | The portion of your earnings subject to CPP contributions. Usually matches Box 14, capped at $71,300 for 2025. | Used to verify Box 16 — not directly entered |
| 44 | Union dues | Dues paid to a union or professional association through payroll deduction. Fully deductible. | Line 21200 (deduction) |
| 46 | Charitable donations | Donations to CRA-registered charities deducted through your payroll giving program. Eligible for the charitable donations tax credit. | Schedule 9 → Line 34900 |
| 50 | RPP or DPSP registration number | The CRA registration number for your employer’s pension or profit-sharing plan. For reference only — you do not use this number anywhere on your return. | Not entered on T1 |
| 52 | Pension adjustment | The estimated value of pension benefits you accrued in 2025 through your employer’s RPP or DPSP. CRA uses this to reduce your RRSP contribution room for the following year (2026). | Reduces your 2026 RRSP room — reported by CRA on your NOA |
| 66 | Eligible retiring allowances | Severance or retirement payments that may qualify for transfer to an RRSP without affecting your regular contribution room (for pre-1996 service years). | Line 11500; transferrable to RRSP per Schedule 7 |
| 85 | Employee-paid health plan premiums | Premiums you paid for your employer’s private health services plan (PHSP). These are eligible as medical expenses on your tax return. | Line 33099 (medical expenses) |
Do not confuse Box 14 with the amount deposited to your bank account. Box 14 is your gross income — the total before any deductions. Your take-home pay (net pay) is lower because income tax, CPP, and EI have already been removed. Box 14 is always the number you report as income on your return.
Where Each Box Goes on Your T1 Return
Most tax software (TurboTax, Wealthsimple Tax, H&R Block) will ask you to enter each box from your T4 and automatically place the amounts on the correct lines. If you are filing a paper return, the key line numbers are:
- Box 14 → Line 10100 (employment income)
- Box 16 → Schedule 8 (CPP credit and enhanced deduction)
- Box 16A → Schedule 8 (CPP2 deduction)
- Box 18 → Line 31200 (EI premiums paid — generates a 14.5% federal credit)
- Box 20 → Line 20700 (RPP deduction from income)
- Box 22 → Line 43700 (total tax deducted — compared against what you actually owe)
- Box 44 → Line 21200 (union or professional dues)
What If Your T4 Has Errors?
If you believe a box on your T4 is incorrect — for example, your income is wrong or CPP appears to have been under-deducted — follow these steps:
- Contact your employer’s payroll department first. They can issue a corrected T4 (called a T4 amendment) if the original was in error.
- Do not file until the corrected T4 arrives if the deadline allows. Filing with an incorrect T4 and then submitting an amendment later is more work for everyone.
- If the employer is unresponsive, contact the CRA at 1-800-959-8281. CRA can sometimes intervene when employers fail to issue correct slips.
Multiple T4 Slips — What to Do
If you worked for more than one employer during 2025, you will receive a separate T4 from each one. You must report all T4 slips on your return. Simply add up the Box 14 amounts for your total employment income. Your tax software handles this automatically when you enter multiple slips.
One important note: CPP and EI maximums apply across all employers combined. If you worked two jobs and both employers deducted CPP and EI separately, you may have overpaid. Any overpayment is automatically refunded when CRA processes your return — you do not need to request it separately.
For more information on the T4 slip as filed by employers, see the CRA’s official T4 information slip guide.
See How Your T4 Income Affects Your Tax Bill
Enter your Box 14 income and deductions into our free Canadian tax calculator to estimate your refund or balance owing for 2025.
Frequently Asked Questions
When should I receive my T4 slip from my employer?
Your employer is legally required to issue your T4 slip by the last day of February. For the 2025 tax year, that deadline is February 28, 2026. If you have not received yours by early March, contact your employer’s payroll department first. You can also log into CRA My Account to access a digital copy once your employer has filed it with CRA.
What if I lost my T4 or never received it?
Log in to CRA My Account at canada.ca and navigate to “Tax information slips.” CRA receives copies of all T4s filed by employers and makes them available online. You can also use CRA’s Auto-fill my return feature through certified tax software to import your T4 data automatically. If your employer has gone bankrupt or is unresponsive, contact the CRA directly for assistance at 1-800-959-8281.
What is Box 52 (pension adjustment) on my T4?
Box 52 shows your pension adjustment (PA) — the estimated value of the pension benefit you accrued in your employer’s registered pension plan (RPP) or deferred profit-sharing plan (DPSP) during 2025. CRA uses this figure to reduce your RRSP contribution room for the following year. For example, if your Box 52 shows $8,000, your 2026 RRSP room will be reduced by that amount to account for the pension benefits already being built up on your behalf.
I have two jobs — do I get two T4 slips?
Yes. Each employer you worked for during the year issues a separate T4 slip. You must report all T4 slips on your return — simply add up all the Box 14 amounts for your total employment income. Note that CPP and EI deductions are calculated per employer, which means you may have overpaid if you worked multiple jobs. Any overpayment is automatically refunded when CRA processes your return.
Why is Box 14 higher than what I actually received in my bank account?
Box 14 shows your gross employment income — your total earnings before any deductions. Your take-home (net) pay is lower because your employer withheld income tax (Box 22), CPP contributions (Box 16), EI premiums (Box 18), and possibly RPP contributions (Box 20) or union dues (Box 44) throughout the year. Box 14 is the figure that goes on your T1 tax return, and you then claim credits for the amounts that were already deducted from your pay.