Completing the T4

If you had an employee who worked in more than one province or territory during the year, prepare a separate T4 slip for earnings and deductions that apply to each province or territory.

Complete one copy of the T4 for each employee to send with your T4 Summary. Enter the information for two different employees on one sheet. You can keep copies of the slips and summary for your files.

If you paid amounts to fishers, status Indians, barbers, hairdressers, or drivers of taxis and other passenger carrying vehicles, read the detailed instructions below, and also see Special Situations.

What's new

In 2006, new codes were created for the "Other Information" area of the T4 slip. These codes are mandatory for 2007. Code 85, Employee-paid premiums for private health services plans, is still optional.

Detailed instructions

See Tips for completing T4 slips.

• Employer's name
• Employee's name and address
• Year

• Box 10 - Province of employment
• Box 12 - Social insurance number
• Box 14 - Employment income
• Boxes 16 and 17 - Employee's CPP or QPP contributions
• Box 18 - Employee's EI premiums
• Box 20 - RPP contributions
• Box 22 - Income tax deducted
• Box 24 - EI insurable earnings
• Box 26 - CPP/QPP pensionable earnings
• Box 28 - Exempt (CPP/QPP, EI and PPIP)
• Box 29 - Employment code
• Box 44 - Union dues
• Box 46 - Charitable donations
• Box 50 - RPP or DPSP registration number
• Box 52 - Pension adjustment
• Box 54 - Business Number
• Box 55 - Employee's PPIP
• Box 56 - Employee's PPIP insurable earnings

Other information

The Other information area at the bottom of the T4 slip has boxes for you to enter codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, fishers' income, and other entries if they apply. The boxes are not pre-numbered as in the top part of the slip. Enter the codes that apply to the employee.