*** Transcriber's Note: Please set your voice synthesizer to read most
punctuation. When you encounter the caret sign, please enter the applicable
information, if necessary. In print, the T4 slip is repeated for the
possibility of up to two recipients. ***
Canada Revenue Agency
Protected B when completed
T4 E (25) (Front)
T4 - Statement of Remuneration Paid
Employer's name ^
Year ^
Box 54: Employer's account number ^
Box 45: Employer-offered dental benefits ^
Box 10: Province of employment ^
Box 12: Social insurance number ^
Box 28: Exempt
CPP/QPP ^
EI ^
PPIP ^
Box 29: Employment code ^
Employee's name and address
Last name (in capital letters) ^
First name ^
Initial ^
Box 14: Employment income ^
Box 16: Employee's CPP contributions – see over ^
Box 16A: Employee's second CPP contributions – see over ^
Box 24: EI insurable earnings ^
Box 18: Employee's EI premiums ^
Box 20: RPP contributions ^
Box 52: Pension adjustment ^
Box 55: Employee's PPIP premiums - see over ^
Box 22: Income tax deducted ^
Box 17: Employee's QPP contributions – see over ^
Box 17A: Employee's second QPP contributions – see over ^
Box 26: CPP/QPP pensionable earnings ^
Box 44: Union dues ^
Box 46: Charitable donations ^
Box 50: RPP or DPSP registration number ^
Box 56: PPIP insurable earnings ^
Other information (see over)
*** Transcriber's note: The following are 12 empty boxes to be filled as per
instructions on the back. ***
Box ^
Amount ^
T4 E (25) (Back)
Report these amounts on your tax return.
14 - Employment income - Enter on line 10100.
16 - Employee's CPP contributions - includes base CPP contributions (Go to
canada.ca/line-30800) and first additional CPP contributions (Go to
canada.ca/line-22215).
16A - Employee's second CPP contributions - Employee's second additional CPP
contributions (CPP2). Go to canada/ca/line-22215.
17 - Employee's QPP contributions - includes base QPP contributions (Go to
canada.ca/line-30800) and first additional QPP contributions (Go to
canada.ca/line-22215).
17A - Employee's second QPP contributions - Employee's second additional QPP
contributions (QPP2). Go to canada.ca/line-22215.
18 - Employee's EI premiums - Go to canada.ca/line-31200.
20 - RPP contributions - Includes past service contributions. Go to
canada.ca/line-20700.
22 - Income tax deducted - Enter on line 43700.
39 - Security options deduction 110(1)(d) - Enter on line 24900.
41 - Security options deduction 110(1)(d.1) - Enter on line 24900.
42 - Employment commissions - Enter on line 10120. This amount is already
included in box 14.
43 - Canadian Armed Forces personnel and police deduction - Enter on line
24400. This amount is already included in box 14.
44 - Union dues - Enter on line 21200.
45 - Employer-offered dental benefits - Go to canada.ca/t4-information-
employers.
46 - Charitable donations - Go to canada.ca/t4-information-employers.
52 - Pension adjustment - Enter on line 20600.
55 - Provincial parental insurance plan (PPIP) - Residents of Quebec, go to
canada.ca/line-31205. Residents of provinces or territories other than
Quebec, go to canada.ca/line-31200.
66 - Eligible retiring allowances - Go tocanada.ca/line-13000.
67 - Non-eligible retiring allowances - Go to canada.ca/line-13000.
74 - Past service contributions for 1989 or earlier years while a contributor
- Go to canada.ca/line-20700.
75 - Past service contributions for 1989 or earlier years while not a
contributor - Go to canada.ca/line-20700.
75 - Past service contributions for 1989 or earlier years while not a
contributor - Go to canada.ca/line-20700.
77 - Workers' compensation benefits repaid to the employer - Enter on line
22900.
78 - Fishers - Gross income
79 - Fishers - Net partnership amount
80 - Fishers - Shareperson amount
See Form T2121.
Do not enter on line 10100.
81 - Placement or employment agency workers
82 - Taxi drivers and drivers of other passenger-carrying vehicles
83 - Barbers or hairdressers
Gross income
See Form T2125.
Do not enter on line 10100.
85 - Employee-paid premiums for private health services plans - Go to
canada.ca/line-33099.
87 - Emergency services volunteer exempt amount - Go to canada.ca/line-10100.
91 - Security options deduction 110(1)(d) - Enter on line 24900.
92 - Security options deduction 110(1)(d.1) - Enter on line 24900.
The Canada Revenue Agency uses the term Indian because it has legal meaning
in the Indian Act.
69 - Indian Act (exempt income) - Non-eligible retiring allowances
71 - Indian Act (exempt income) - Employment
88 - Indian Act (exempt income) - Self-employed
94 - Indian Act (exempt income) - RPP contributions
95 - Indian Act (exempt income) - Union dues
See Form T90. Do not enter these amounts on line 10100, line 13000 or lines
13499 to 14300.
Do not report these amounts on your tax return. For Canada Revenue Agency use
only. (Amounts in boxes 30, 32, 34, 36, 38, 40, 57, 58, 59, 60, 86 and 90 are
already included in box 14.)
30 - Board and lodging
31 - Special work site
32 - Travel in a prescribed zone
33 - Medical travel assistance
34 - Personal use of employer's automobile or motor vehicle
36 - Interest-free and low-interest loans
38 - Security options benefits
40 - Other taxable allowances and benefits
57 - Employment Income - March 15 to May 9, 2020
58 - Employment Income - May 10 to July 4, 2020
59 - Employment Income - July 5 to August 29, 2020
60 - Employment Income - August 30 to September 26, 2020
86 - Security options election
90 - Security options benefits
Privacy Act, personal information bank numbers CRA PPU 005 and CRA PPU 047
