Updated Checked by the Tax-Services.ca editorial team How we check
The T4 is the slip your employer must give you by the last day of February, and it shows what you earned and what was taken off in the year before. There’s no separate T4 service from Service Canada to sign up for: your employer prepares it, the CRA holds the copy, and you use the numbers on it to file.
Who issues a T4 and when does it arrive?
Your employer files it with the CRA and hands you a copy. The deadline for giving it to you is the last day of February after the calendar year it covers, as the CRA’s page on distributing slips spells out for employers. For 2025 slips that was the end of February 2026. The CRA hasn’t published a separate date for 2026 slips on the pages we read, so plan on the same rule. February 28, 2027 falls on a Sunday, and the CRA moves weekend deadlines to the next business day, so expect your slip by about March 1, 2027.
Employers who miss it can face a penalty of $25 per day per slip, with a minimum of $100 and a maximum of $2,500. Electronic delivery through a secure employer portal is allowed, and email needs your consent first.
What do the boxes on a T4 mean?
Most people only look at box 14 and box 22. That’s a mistake, because a wrong figure in any box can slow your refund or change a benefit later.
| Box | What it shows |
|---|---|
| 14 | Employment income before deductions, including bonuses, vacation pay and taxable benefits |
| 16 | Your CPP contributions (not Quebec) |
| 18 | Your EI premiums |
| 22 | Income tax deducted |
| 24 | EI insurable earnings, up to the yearly maximum |
| 26 | CPP or QPP pensionable earnings, up to the yearly maximum |
| 44 | Union dues, only when the union won’t issue receipts |
| 46 | Charitable donations deducted at work |
| 52 | Pension adjustment, in whole dollars |
If you paid union dues or gave to charity through payroll, boxes 44 and 46 are your receipts. Don’t claim them twice.
What would a T4 look like on $60,000 in Manitoba?
Here’s a rough picture for a single employee paid $60,000 with no RRSP deduction at work. Treat the figures as an estimate, not a copy of any real slip.
| Box | Estimate |
|---|---|
| 14, employment income | $60,000.00 |
| 16, CPP | $3,361.75 |
| 18, EI | $978.00 |
| 22, income tax deducted | about $9,888 |
Box 22 is the loosest number. Payroll withholding follows CRA tables cheque by cheque, while a calculator works out the tax for the whole year, so your slip can sit a little above or below it. Try your own pay in the payroll deductions calculator and compare.
What the employer pays on top, such as its share of CPP and EI, doesn’t appear in your boxes at all. On the same pay, the employer’s side comes to roughly $3,362 of CPP and $1,369 of EI. If you run payroll, the payroll remittance calculator covers that side.
What if your T4 is missing or wrong?
Ask your employer first. The CRA’s own tax tip is blunt about it:
You need to contact the slip issuer directly (your employer or financial institution) to request a copy.
CRA tax tips, tax slips, canada.ca
If it’s early March and still nothing, sign in to CRA My Account, where the slip appears once the issuer has sent it in. You can’t see it there before that, and the CRA can’t give you a copy until the employer files.
Can you file without it? Yes, if you must. Estimate your income from pay stubs and add a note explaining why, and keep the stubs in case the CRA asks. But it’s usually worth waiting a week or two, because a slip that turns up later with a different figure means an amended return.
Check the boxes against your last pay stub of the year. Year-to-date pay, CPP, EI and tax should match boxes 14, 16, 18 and 22. If they don’t, tell your employer and ask for an amended slip.
Is a T4 the same as the slips Service Canada sends?
No. A T4 is for employment income and comes from your employer. Government benefits arrive on different slips, such as the T4E for EI benefits, and those come from the program that paid them. If you worked part of the year and collected benefits for the rest, expect more than one slip and enter each one on your return.
Say Marcus in Winnipeg worked until October, then claimed EI. He’ll get a T4 from the employer and a separate benefits slip, and both go on the same return.
Where do the T4 numbers lead next?
Box 14 goes on the return as employment income, and box 22 is credited against what you owe. You can see how those add up in the income tax calculator, and the tax refund calculator estimates if money is coming back. After that, a few bucks of difference between your estimate and your actual refund is normal.
Where this information comes from
The box descriptions, the February deadline, the late penalty and the steps for getting a copy come from the CRA‘s T4 pages for employers and individuals. The CPP and EI amounts come from the 2026 CRA rates. We checked them on 29 September 2026. This website has no connection with the CRA or Service Canada.
Frequently asked questions
When must my employer give me a T4?
By the last day of February following the year the slip covers. The CRA hasn't published a separate 2026 date on the pages we read, so the same rule applies.
Does Service Canada prepare my T4?
No. Your employer prepares and files it with the CRA. The pages we used describe it as an employer slip.
Where do I find my T4 online?
In CRA My Account, once your employer has filed it. Before that, ask the employer for a copy.
What does box 14 on a T4 mean?
It's your employment income before deductions, including bonuses, vacation pay and taxable benefits.
Can I file if my T4 hasn't arrived?
You can estimate your income from pay stubs and add a note. Keep the stubs, since the CRA may ask for them.
- 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