How to Read Your T4 Slip
What every box on your T4 means and which line of your return it goes on, plus what to do if it's wrong.
The short version
- Your T4 shows what your employer paid you and what it took off: income tax, CPP, EI, union dues, pension contributions.
- Box 14 (employment income) goes on line 10100. Box 22 (income tax deducted) goes on line 43700.
- Coded boxes such as 30, 34, 36 and 40 are taxable benefits that are already inside box 14. Don't add them again.
- Employers must give you your 2026 T4 by the end of February 2027. February 28 is a Sunday, so March 1 counts as on time.
- Box 14 looks wrong? Ask the employer for an amended slip before you file.
T4 Slip Explained: Every Box That Matters
The T4 is the most common tax slip in Canada and the least read. Most people type box 14 into the software, glance at the refund and close the laptop. That works until it doesn't: two jobs, a company car, a box nobody explained. Here's what every box means and where it goes.
Want it done for you? Upload your T4 to the tax document analyzer, and it lists each box with the line it belongs on.
The Main Boxes
| Box | What it is | Where it goes |
|---|---|---|
| 14 | Employment income, before deductions, including taxable benefits | Line 10100 |
| 16 | Your CPP contributions | Split between line 30800 (credit) and line 22215 (deduction for the enhanced part); software does the split |
| 16A | Your second CPP contributions (CPP2) | Line 22215 |
| 18 | Your EI premiums | Line 31200 |
| 20 | Registered pension plan contributions | Line 20700 |
| 22 | Income tax deducted | Line 43700 |
| 24 | EI insurable earnings | Not entered; used to check EI |
| 26 | CPP pensionable earnings | Not entered; used to check CPP |
| 44 | Union dues | Line 21200, a deduction (see Canadian tax deductions) |
| 45 | Employer-offered dental benefits code | Not entered; tells CRA whether you had access to dental coverage |
| 46 | Charitable donations taken off your pay | Schedule 9 (line 34900) |
| 52 | Pension adjustment | Line 20600; it reduces next year's RRSP room (see RRSP contribution limit) |
| 55 | Provincial Parental Insurance Plan premiums (Quebec employment) | Line 31205 or 31200 |
Boxes 10 (province of employment), 12 (your SIN), 28 (exemptions), 29 (employment code) and 54 (employer's account number) are identification. Check that box 12 is your SIN and box 10 is the right province. A wrong province means the wrong provincial tax.
The Coded Boxes (“Other Information”)
The bottom of the slip has numbered boxes with codes. Most of them are explanations of what's already in box 14.
Already included in box 14 (don't add again): 30 board and lodging, 32 travel in a prescribed zone, 34 personal use of an employer's vehicle, 36 interest-free or low-interest loan, 38 security options benefit, 40 other taxable allowances and benefits, 42 employment commissions (also reported on line 10120), and 43 Canadian Armed Forces and police deployment income (deducted on line 24400).
Separate amounts: 39 and 41 are security option deductions (line 24900). 66 and 67 are retiring allowances (line 13000); the eligible part in code 66 can sometimes be moved into an RRSP. 71 is employment income exempt under the Indian Act. 77 is workers' compensation you repaid (line 22900). 85 is the private health plan premiums you paid, which you can add to your medical expenses.
Code 40 is the one that surprises people. Employer-paid group life insurance, a parking spot, a gift card at Christmas: each is a taxable benefit, and it's why box 14 can be higher than the gross pay on your last pay stub.
T4 doesn't make sense?
Upload it to the Tax Document Analyzer. It explains each box, where each amount goes on your return, and flags anything that looks off.
Two Jobs? Check Boxes 16 and 18
Each employer deducts CPP and EI as if it were your only employer. With two jobs in the same year, you can easily pay more than the yearly maximum. You don't claim the extra back from the employers; the return does it automatically and refunds the overpayment (lines 44800 for CPP and 45000 for EI). It only works if both T4s are on the return.
The same two jobs also mean too little income tax withheld, because each payer assumes it's your only one. That's the most common reason employees owe in April. The income tax calculator shows the real bill; how much income tax will I pay explains how the bill is worked out.
When the T4 Is Wrong
- Compare it with your last pay stub of the year. Box 14 should match year-to-date gross pay plus taxable benefits. Box 22 should match year-to-date tax.
- Ask your employer for an amended T4. Only the employer can fix the slip CRA has on file.
- If it arrives after you've filed, change your return with ReFILE or “Change my return” in My Account.
- Never just type in “the right number.” CRA's matching program compares your return with the slip it has. If they differ, the slip wins until someone proves otherwise.
Lost it, or never got it? See missing T4: what to do. Before filing, Return Check compares every slip against your return line by line, which is exactly what CRA's computer does a few months later.
Where to Get Your T4
- From your employer, on paper or through the payroll portal, by the end of February.
- From CRA My Account, under tax information slips, once the employer has filed it.
- Through “Auto-fill my return” in NETFILE-certified software. Our guide on how to file taxes in Canada walks through it.
T4 Slip Questions
Where does T4 box 14 go on my tax return?
Line 10100, employment income. Box 14 already includes taxable benefits shown in codes such as 30, 34, 36 and 40, so those are not added again.
Why is my T4 box 14 higher than my pay stubs?
Box 14 includes taxable benefits such as employer-paid group life insurance, personal use of a company vehicle, gift cards or parking, which do not show as cash pay. It is calculated before deductions such as tax, CPP and EI.
When should I receive my T4 for 2026?
Employers must give T4 slips by the last day of February. February 28, 2027 is a Sunday, so slips delivered on March 1, 2027 are on time.
I had two jobs and paid too much CPP and EI. How do I get it back?
File your return with both T4s. The return calculates the overpayment and refunds it automatically through lines 44800 (CPP) and 45000 (EI).
What is box 52 on my T4?
The pension adjustment: the value of the pension you earned in your employer's plan that year. It reduces your RRSP deduction limit for the next year.
What do I do if my T4 is wrong?
Ask your employer to issue an amended T4. If it won’t arrive in time, file using the correct amounts with your pay stubs as backup, or file on time and change the return once the amended slip arrives.
Sources: CRA, T4 slip: Statement of Remuneration Paid; Filling out the T4 slip; Other information codes for the T4 slip. Checked October 2026.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.