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T4 Box Definitions

The following page offers a brief definition of the data required for each box on the T4.

Box 14 Employment Income - Box 14 includes salary, wages, bonuses, executor's and administrator's fees, vacation pay, honoraria, gratuities, director's fees, commissions, the value of taxable benefits (including GST/HST), taxable allowances and any other payments made directly to the employee during the year.

Box 16 Employee's CPP - This box contains the employee's total remuneration for CPP for the year. This box should be blank if the employee did not contribute to the plan. This total must not exceed the year's maximum contribution. If an employee made contributions to both CPP and QPP, you must complete two T4 slips - one showing the income the employee earned in Québec and the QPP deducted, and the other showing the income earned and CPP deducted in the other jurisdiction.

Box 17 Employee's QPP - This box contains the amount contributed by the employee to the QPP and must not exceed the yearly maximum contribution. If the employee made no contributions to QPP this box should be left blank.

Box 18 Employee's EI Premium - This box contains the amount deducted from the employee's earnings for EI Premiums. This box should remain blank if there were no deductions for the year. EI premiums paid by the employer should not be reported on the T4.

Box 20 RPP Contributions - This box contains the total amount the employee contributed to the registered company pension plan, up to the applicable maximum. This field should remain blank if the employee did not contribute to the plan. The company pension plan must be registered with CCRA/Revenu Québec and have a registration number (of which is reported in box (50) of the T4).

Box 22 Income Tax Deducted - This box contains the employee's total federal, provincial (except Québec), and territorial income tax deducted for the year. This box should remain blank if no tax was deducted. Do not include amounts deducted under a garnishee or requirement to pay order for previously assessed tax arrears.

Box 24 EI Insurable Earnings - This box contains the total amount of income for which EI premiums were deducted. This box should remain blank if a) there are no insurable earnings, b) if this box is the same as the amount reported in box (14) or c) if the insurable earnings are over the maximum for the year. This total multiplied by the EI rate for the taxation year should equal the total premium amount reported in box (18).

Box 26 CPP/QPP Pensionable Earnings - In most cases this box should remain blank. An amount must be shown in this box if an employee's pensionable earnings are greater than the employee's income as reported in box (14).

Box 44 Union - This box contains amounts deducted from the employee for union dues. This could be for annual membership dues to a trade union or an association of the public servants or for dues to a parity or an advisory committee (or similar body) as required by provincial law.

Box 46 Charitable - This box contains the amounts deducted from employees for donations to registered charities in Canada.

Box 52 Pension Adjustment - This box contains the dollar amount of benefits accrued in a year under a registered pension plan or a deferred profit-sharing plan.

Box 50 RPP/DPSR Registration# - This box contains the employee's registration number for his/her registered pension plan or a deferred profit-sharing plan.