This guide reflects the rules for the tax year ending December 31, 2025.
It applies to individuals filing their 2025 tax return in 2026.

A T4 slip (Statement of Remuneration Paid) is one of the most important documents you need when filing your taxes in Canada. It summarizes your employment income and the deductions your employer withheld during the year. If you worked for an employer in 2025, you will receive a T4.

🧭 1. What Is a T4 Slip?

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A T4 slip is issued by your employer and reports:

• Employment income
• CPP contributions
• EI premiums
• Income tax deducted
• Taxable benefits
• Pension adjustments
• Union dues
• Other employment-related amounts

You must include this information when filing your tax return.

📅 2. When Will You Receive Your T4?

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Employers must issue T4 slips by February 28, 2026.

You may receive your T4:

• By mail
• By email
• Through an online employee portal
• Through CRA My Account (if your employer submits electronically)

If you have multiple employers, you will receive multiple T4s.

🧾 3. Key Boxes on the T4 Slip (Explained)

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Here are the most important boxes you’ll see:

These amounts flow directly into your tax return.

🧮 4. How to Use Your T4 When Filing Taxes

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You will enter the amounts from your T4 into:

• Line 10100 — Employment income
• Line 20700 — Pension adjustments
• Line 30800 — CPP contributions
• Line 31200 — EI premiums
• Line 43700 — Income tax deducted

If you use tax software, it will guide you through each box.

💼 5. What If You Don’t Receive Your T4?

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If your employer does not send your T4 by February 28:

1. Contact your employer first
2. If they do not respond, check CRA My Account
3. If still missing, you must estimate your income using:
   • Pay stubs
   • ROEs
   • Bank deposits

CRA requires you to file on time even without a T4.

🧮 6. Example: Reading a T4 Slip

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Your T4 shows:

• Box 14: $52,000
• Box 22: $7,800
• Box 16: $2,900
• Box 18: $889

This means:

• You earned $52,000 in employment income
• Your employer deducted $7,800 in income tax
• You contributed $2,900 to CPP
• You paid $889 in EI premiums

These amounts flow directly into your tax return.

❓ 7. Frequently Asked Questions

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Do I need to submit my T4 to CRA?

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No — CRA receives a copy from your employer. You only enter the amounts.

What if my T4 has an error?

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Contact your employer for a corrected slip (T4 amended).

Can I file without a T4?

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Yes — but you must estimate your income and deductions accurately.

Do students receive T4 slips?

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Yes, if they worked for an employer.

What if I worked two jobs?

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You will receive two T4 slips.

🔗 8. Related Guides

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• How to File Taxes in Canada
• Tax Deadlines in Canada for 2026
• RRSP Tax Benefits