T4 Boxes

This table lists the boxes on the T4 form for which the system calculates the amount:

Box

Contents

Tax Type

14

Taxable gross

CA

16

CPP withheld

CB

17

QPP withheld

CG

18

Employment insurance withheld

CC

20

RPP Deduction amount

Special handling code

22

Income Tax withheld

CA

24

Insurable earnings

CC

26

Pensionable earnings

CB or CG

55

Employee PPIP Premiums

CJ

56

PPIP Insurable Earnings

Gross – Tax – Deductions

45

Employer-offered dental benefits

Special handling code

The amount in Box 14 (employment income) includes the amounts in boxes 24, 26, 30, 32, 34, 36, 38, 40, and 42. The amounts in these boxes come from PDBAs that are defined through special handling.

The amount in Box 52 (pension adjustment) is entered through Pension Maintenance.

The amount in Box 73 (number of days outside of Canada) is entered through adjustments.

Box 26, CPP/QPP pensionable earnings must be completed on the T4 slip at all times, starting January 1, 2023, for the 2023 taxation year.

Box 24, EI insurable earnings must be completed on the T4 slip at all times, starting January 1, 2023, for the 2023 taxation year.

Volunteer Firefighters payment is exempt up to CAD 1,000. Report this by using code 87 in the "Other information" area of the T4 slip.