Updated Checked by the Tax-Services.ca editorial team How we check
A T4 is the slip your employer gives you to show what you earned and what was taken off in a calendar year. Your pay goes in box 14, and the income tax already withheld goes in box 22. On a 2025 slip, those two boxes drive most of your tax return. This T4 Canada guide covers each box, the checks worth doing, and what to do when the numbers look wrong.
What is a T4 slip and who gets one?
If you were an employee at any point in the year, expect a T4 from each employer. Two jobs means two slips. A summer job gets one as well, even if you earned $3,000. The slip is filed with the CRA by your employer, so the CRA already has a copy of these figures before you sit down to file. That matters, because a mismatch between your return and the slip is the easiest way to get a letter.
Report on line 10100 of your return the total of amounts shown in box 14 of all your T4 slips.
CRA, Line 10100 Employment income, canada.ca
The same page says that if the slip hasn’t turned up by early April, or an amount looks off, you should contact your employer. Not the CRA first. Your employer is the only one who can fix a slip.
Here’s how that plays out. Jordan in Saskatoon worked a retail job through the year and a few months at a warehouse. Slip one shows $41,200 in box 14 and $5,100 in box 22. Slip two shows $6,300 and $480. On the return, line 10100 is the total of both box 14 amounts, $47,500, and the tax already paid is $5,580. Leave off the small slip and the numbers won’t match what the CRA already has.
Which T4 boxes matter most?
There are many boxes, but most people only read six or seven. Here’s the short list of what each one means.
| Box | What it shows |
|---|---|
| 14 | Employment income for the year |
| 22 | Income tax your employer already deducted |
| 16 and 16A | CPP contributions, and the second-tier CPP2 amount |
| 26 | Earnings that count for CPP |
| 18 | EI premiums |
| 44 | Union dues |
| 46 | Charitable donations made through payroll |
| 52 | Pension adjustment, which reduces your RRSP room |
The CRA’s T4 slip page tells you where some of these land. Box 14 goes on line 10100 and box 22 goes on line 43700. The second-tier CPP amounts in boxes 16A and 17A go on line 22215, while boxes 16 and 17 feed the CPP calculation on Schedule 8. Tax software does most of this for you at tax time, but it helps to know what a box turns into.
Box 22 is the one people misread. It isn’t your tax bill. It’s a prepayment, and your return works out what you really owe. If box 22 is more than the tax on your return, you get a refund. If it’s less, you owe the difference.
What should the CPP and EI boxes look like?
You can check boxes 16, 16A and 18 yourself, since the 2026 rules are public. We ran two salaries through our payroll maths. At $60,000, CPP is $3,361.75 and EI is $978.00. At $80,000, you hit the CPP limit: box 16 shows $4,230.45, box 16A shows $216.00 and EI is capped at $1,123.07.
Those are 2026 figures, and the CPP2 line only exists above $74,600 of pay. The slip you’re holding right now is for 2025, whose limits are lower, so use the numbers as a sense check, not a match. If your box 16 is far off for a full-year job, ask payroll. Someone may have set up a mid-year change wrong.
The payroll deductions calculator breaks a salary into these same pieces. The CPP calculator and the EI calculator cover each one on its own.
What if the T4 is missing or wrong?
Start with your employer, and start early, because payroll offices get slower the closer you get to the filing deadline and a corrected slip has to be reissued and re-filed with the CRA before your return will match it. Ask for a copy. Ask whether it went to an old address. If a figure is wrong, request an amended slip. Don’t fix the number on your own return, because the CRA will compare it to what your employer filed.
If you truly can’t get a slip, you can still file. Use your final pay stub, which shows year-to-date totals. We couldn’t confirm the exact steps the CRA asks for in that case, so check its page on missing slips before you file with estimates.
Some people also find two T4s from one employer. That happens after a corrected slip is issued. Use the amended one.
Common mistakes with a T4
- Entering box 22 as your tax owing. It’s tax already paid.
- Adding box 14 and a bonus you think is missing. Bonuses are normally inside box 14 already.
- Forgetting a second slip from a job that lasted three weeks.
- Filing before every slip has arrived, then sending a correction.
Once you have the slip, the income tax calculator shows roughly what your box 14 turns into after tax. If you’re planning ahead rather than reviewing last year, the take-home pay calculator shows what a salary leaves per pay period.
Sources, and how we checked them
Box meanings and the early April contact rule come from the Canada Revenue Agency‘s pages on line 10100 and on the T4 slip. The CPP and EI figures are the 2026 federal limits, rechecked in September 2026. We aren’t a government service and we don’t speak for one.
Frequently asked questions
Where is my employment income on a T4?
Box 14. The CRA says to add up all box 14 amounts and report the total on line 10100 of your return.
What if I haven't received my T4 by April?
The CRA says to contact your employer if the slip hasn't arrived by early April or an amount looks wrong.
Is box 22 the tax I owe?
No. Box 22 is income tax your employer already withheld. Your return works out the real tax and the difference is your refund or balance.
Do I get a T4 for a short job?
If you were an employee, yes, each employer issues its own slip, however small the pay.
Can I fix a wrong T4 myself?
Ask your employer for an amended slip. Changing the figure on your return creates a mismatch with what they filed.
- How to file your tax return in Canada: steps and dates
What to gather, when your return is due and how to file in Canada, from the first slip to the notice of assessment that closes the year