TaxesUpdated Feb 2026 · 8 min read · Evergreen

What Is a T4 Slip in Canada? How to Read It as a Newcomer (2026)

Your T4 is the most important tax document you will receive as an employed newcomer. Here is every box, explained.

What is a T4 slip?

A T4 slip (officially called a Statement of Remuneration Paid) is issued by your employer each year, summarizing all the income they paid you and all the deductions they took off your paycheque. CRA uses your T4 to verify the income you report on your T1 tax return.

Every employer in Canada must issue T4 slips to employees. If you worked for three employers in a tax year, you get three T4s. You report all of them.

Source: CRA — Employer's Guide to Filing T4 Slips

When do you get your T4?

By law, employers must issue T4 slips to employees by the last day of February for the prior tax year. So for the 2025 tax year, your T4 must arrive by February 28, 2026.

T4s arrive by mail or through your employer's HR portal (many large employers use ADP, Ceridian, or their own system). If you have not received your T4 by March 1, contact your employer's HR or payroll department immediately.

How to read a T4 slip — box by box

The most important boxes for most newcomers:

Box 14

Employment income

Your total gross employment income for the year — before any deductions. This is the main number you enter into your tax software. It appears on line 10100 of your T1 return.

Box 22

Income tax deducted

The total federal and provincial income tax your employer withheld from your paycheques. This amount is credited against your taxes owed — if too much was withheld, you get a refund.

Box 16

Employee's CPP contributions (under 65)

Your Canada Pension Plan contributions. CPP is a mandatory deduction for most employed Canadians. It builds entitlement to future CPP retirement benefits. Source: canada.ca/cpp.

Box 17

Employee's CPP2 contributions

A second CPP tier introduced in 2024. Most newcomers will have this box populated if they earned above the Year's Maximum Pensionable Earnings.

Box 18

Employee's EI premiums

Your Employment Insurance premiums. EI is mandatory and gives you access to benefits if you lose your job, have a baby, or need to care for a family member.

Box 40

Other taxable allowances and benefits

Employer-provided benefits like a company car, gym membership, or housing allowance. These are taxable and get added to your income. Many newcomers are surprised by this box if their employer provides a relocation allowance.

Box 52

Pension adjustment

Relevant if your employer has a registered pension plan. This reduces your RRSP room — it shows up in your CRA My Account.

What to do with your T4 when you file

1In Wealthsimple Tax (or any NETFILE software), go to 'Income' and click 'Add T4 slip'
2Enter each box that has an amount. You do not have to enter empty boxes.
3Box 14 and Box 22 are almost always filled. CPP (16/17) and EI (18) are usually filled for full-year employees.
4If you had multiple T4s, add each one separately.
5Keep the physical or digital T4 for at least 6 years — CRA can request it in an audit.

Multiple employers — what to do

If you worked for more than one employer in the tax year, you receive a separate T4 from each. Report all of them. Your combined employment income from all T4s goes on line 10100 of your T1.

CPP and EI over-deduction: If you had multiple employers, you may have overpaid CPP or EI premiums — each employer deducts to the annual maximum without knowing about the others. Tax software automatically calculates the overpayment and adds it to your refund.

Foreign employment income before you arrived

Income you earned in your home country before you became a Canadian resident is generally not reported on a Canadian T4. However, any income you earned from your home country after you became a Canadian resident must be reported as foreign employment income — there is a separate section in tax software for this. You claim a Foreign Tax Credit for any taxes already paid abroad.

Frequently asked questions

What if I did not receive my T4?▼

Contact your employer's HR or payroll department. They are legally required to issue it by February 28. If the employer is unresponsive, contact CRA at 1-800-959-8281. CRA can access employer payroll records and issue a T4 directly.

What is the difference between a T4 and a T1?▼

The T4 is issued by your employer — it reports what they paid you. The T1 General is the income tax return you file with CRA — it reports your total income from all sources (employment, investments, etc.) and calculates how much tax you owe or are owed as a refund.

Do I keep the original T4 slip?▼

You do not send the T4 to CRA when you NETFILE — the information is in your return. Keep the T4 for at least 6 years in case of an audit. CRA can request it up to 3 years after the tax year, and up to 6 years in some cases.