Preparing to file your 2017 taxes

From Public Services and Procurement Canada

This page provides general information about 2017 tax slips, including how to access them and how to find more information if you have questions.

For questions about your 2017 tax slips

If your department or agency is served by the Public Service Pay Centre, contact the Pay Centre by phone:

The hours of operation are Monday to Friday (excluding statutory holidays), 7 a.m. to 7 p.m. Eastern Standard Time.

If your organization is not served by the Public Service Pay Centre, your manager can direct you to your internal departmental compensation services.

If you would like more information about your tax slips, such as the meanings of various boxes, you can learn how to understand your tax slips from the Canada Revenue Agency and/or consult Revenu Québec for information about RL slips.

For questions about filing your taxes

Contact the Canada Revenue Agency or Revenu Québec (if you live in Quebec) for information on filing your taxes.

For questions about accessing Compensation Web Applications or the Phoenix pay system

If you have questions, contact the Compensation Web Applications Service Desk:

Phone: 1-855-634-2358

Email: awraide.cwahelp@tpsgc-pwgsc.gc.ca

Note: Compensation Web Applications are accessible only on the Government of Canada network.

Questions and answers

Tax slips

Question 1: How and when will I receive my tax slips for 2017 (including amended tax slips)?

For both current and former employees, tax slips are available online for those registered with the Canada Revenue Agency – My Account and/or the Revenu Québec – My Account (if you live in Quebec).

For current employees, tax slips are also available through Phoenix self-service (accessible only on the Government of Canada network).

For former employees, printed tax slips were mailed by February 28, 2018, to the home address recorded in Phoenix.

Question 2: Which tax slips do I need from the the Phoenix pay system to complete my taxes?

If you work and live in the province of Quebec, you will receive T4 and Relevé 1 tax slips. You will need both these slips to complete your taxes.

If you work and live in a province other than Quebec, you will receive a T4 tax slip.

If you work in the province of Quebec and live in another province, you will receive T4 and Relevé 1 tax slips. You will need to add any amounts shown in box E (Quebec income tax) on the Relevé 1 to the total income tax paid amount shown on your federal income tax return.

If you work in a province other than Quebec and live in the province of Quebec, you will receive T4 and Relevé 1 tax slips. However, the Relevé 1 will only report your Quebec taxable benefits and any Quebec income tax deducted if you chose to have this deduction at source.

Question 3: Why did I receive multiple T4 slips?

You will receive a T4 slip based on the province where your work is located. For example, if you have two jobs and you work in both Ontario and Quebec, you will have a separate T4 slip issued for each province. The province of work is indicated in box 10 of your T4 slip.

If you received acting pay in 2017 and the province of work for the acting position was in a different province than your current position, two tax slips will be issued.

This would occur, for example, if the province of work for your position was Ontario while the province of work for your acting position was Quebec.

If your wage-loss replacement plan changed during the year, a separate T4 will be issued for each plan.

If you receive multiple T4 slips, you should add these together when filing your tax return as the sum of these slips would reflect your full earnings and deductions for 2017. If you received a Relevé 1 tax slip and you do not live in the province of Quebec, you need to add the amount of Quebec income tax reported in box E of your Relevé 1 to the federal income tax reported in box 22 of your T4 slips when filling out your 2017 tax return.

Please note that your tax deductions at source and your corresponding tax slips are based on your province of work while your tax return is based on your province of residence. This does not have a negative impact on your pay nor are there any negative tax implications.

Question 4: I received multiple T4 slips and the pension adjustment is only reported on one T4. Is this an error?

No, this is not an error. When Phoenix calculated the pension adjustment, it considered the full amount of pension contributions for the year and the total number of pensionable pay periods. The total pension adjustment amount can only be reported on one T4 slip.

Question 5: My tax slips are showing one or more zero dollar amount(s) in one or more boxes when there should be an amount. Will this be corrected?

Yes, this will be corrected and you will receive amended tax slips. However, you must file your 2017 tax returns by the deadline set by the Canada Revenue Agency and Revenu Québec. If you have not yet received your amended tax slips in time to meet the deadline to file your taxes, you should file using the tax slips you have received.

Once your amended tax slips are produced, your employer will send them to the Canada Revenue Agency and/or Revenu Québec where your file will automatically be reassessed upon their receipt.

Question 6: Where can I find my previous tax slips and copies of pay stubs I received before Phoenix was implemented?

You can access tax slips and pay stubs issued before Phoenix was implemented in Compensation Web Applications under Pay stubs and archived tax slips.

Note: Compensation Web Applications are accessible only on the Government of Canada network.

Question 7: I have not yet received my 2017 tax slip(s). How can I get them so I can file my taxes before the deadline?

If you are a current employee, former employee, or pensioner who worked in the federal government during 2017, a tax slip for your employment earnings is prepared for you.

For both current and former employees, tax slips are available online for those registered with the Canada Revenue Agency – My Account and/or the Revenu Québec – My Account (if you live in Quebec).

For current employees, tax slips are also available through Phoenix self-service (accessible only through the Government of Canada network).

For former employees, printed tax slips were mailed by February 28, 2018, to the home address recorded in Phoenix.

In all instances, if you are not able to access your tax slips online and/or did not receive printed copies of your tax slips in the mail by March 9, 2018, contact the Compensation Web Applications service desk at:

Question 8: Will I receive separate tax slips if I transferred to another department in 2017?

No, you will receive one single T4 that will include your total earnings and deductions for 2017. However, if you worked in more than one province during the year or a change was made to your wage loss plan, you will receive a separate T4 for each province and/or wage loss plan.

Question 9: I am a new employee who started working for the federal government in 2017, but I don’t have access to Phoenix yet. How can I obtain my 2017 T4 and Relevé 1

For both current and former employees, tax slips are available online for those registered with the Canada Revenue Agency – My Account and/or the Revenu Québec – My Account (if you live in Quebec). Tax slips are also available for current employees through Phoenix self-service (accessible only on the Government of Canada network).

You can also contact the Compensation Web Applications service desk and provide them with your Personal Record Identifier (PRI) and mailing address. The Compensation Web Applications service desk will print and mail a copy of your tax slips. You can contact the Compensation Web Applications service desk at:

Question 10: I am a former government employee and do not have access to Compensation Web Applications. How can I get a copy of my tax slips?

For both current and former employees, tax slips are available online for those registered with the Canada Revenue Agency – My Account and/or the Revenu Québec – My Account (if you live in Quebec).

Employees who have not received their tax slips in the mail by March 9, 2018 can contact the Compensation Web Applications service desk and provide them with their Personal Record Identifier (PRI) and mailing address. The Compensation Web Applications service desk will print and mail a copy of their tax slips. For more information, employees can contact the Compensation Web Applications service desk at:

Question 11: I am currently on leave without pay and do not have access to Compensation Web Applications. How can I get my tax slips?

For both current and former employees, tax slips are available online for those registered with the Canada Revenue Agency – My Account and/or the Revenu Québec – My Account (if you live in Quebec).

Employees who have not received their tax slips in the mail by March 9, 2018, can contact the Compensation Web Applications service desk and provide them with their Personal Record Identifier (PRI) and mailing address. The Compensation Web Applications service desk will print and mail a copy of their tax slips. For more information, employees can contact the Compensation Web Applications service desk at:

Question 12: I am a former government employee who is expecting 2017 tax slips, but I have changed address since I left the government. How do I change my address for my 2017 tax slips?

Employees who have changed their address should contact a Human Resources team at their former department to get their address changed.

The tax slips for former employees will be printed and mailed out by Canada Post by February 28, 2018, to the employee’s address recorded in Phoenix. Tax slips will also be available electronically via the Canada Revenue Agency and Revenu Québec websites for all individuals registered with My Account.

Employees who have not received their tax slips in the mail by March 9, 2018, can contact the Compensation Web Applications service desk and provide them with their Personal Record Identifier (PRI) and correct mailing address. Once the new address is validated with the former department, the Compensation Web Applications service desk will print and mail a copy of their tax slips. Employees can contact the Compensation Web Applications service desk at:

Question 13: My spouse/partner passed away in 2017 and I require their tax slips. Who do I contact to get assistance?

Your spouse’s or partner’s tax slips will be printed and mailed out by Canada Post by February 28, 2018, to the address that is recorded in Phoenix.

If you have not received these by March 9, 2018, you can contact the Compensation Web Applications service desk and provide them with the Personal Record Identifier (PRI) and the mailing address where the tax slips should be mailed. You will need to provide proof of executorship that confirms you are the person responsible for managing the deceased’s estate.

The Compensation Web Applications service desk will print and mail you a copy of the tax slips. You can contact the Compensation Web Applications service desk at:

Question 14: I work in Ontario and live in Quebec and am looking for my tax slips. I thought I would still receive a Relevé 1 for my taxable benefits, but cannot find it.

If you work in a province other than Quebec and live in the province of Quebec, you will receive T4 and Relevé 1 tax slips. However, the Relevé 1 will only report your Quebec taxable benefits and any Quebec income tax deducted if you chose to have this deduction at source.

For current employees, tax slips will be available electronically through Phoenix self-service, in a phased approach, as of February  23,  2018. In addition, tax slips will be available electronically through the Canada Revenue Agency and Revenu Québec websites for all individuals registered with My Account.

For former employees, hard copies will be mailed by February 28, 2018 to the home address currently in Phoenix.

If you have checked in Phoenix self-service and do not see your tax slips, please complete the Phoenix feedback form or contact the Client Service Centre at 1-855-686-4729 and request that they complete a Phoenix feedback form on your behalf to refer the case to the Public Services and Procurement Canada Pay Liaison Unit.

Amended tax slips

Question 15: I expect to receive amended tax slips. Should I wait to receive these before I file my tax returns?

You must file your 2017 tax returns by the deadline set by the Canada Revenue Agency and Revenu Québec. If you have not yet received your amended tax slips in time to meet the deadline, you must file using the tax slips you have received. Your employer will send the amended T4 and Relevé 1 to the Canada Revenue Agency and/or Revenu Québec where your file will automatically be reassessed upon their receipt.

Question 16: How will I know if I have amended tax slips?

Amended tax slips for 2017 will be produced weekly until the end of April and biweekly thereafter. Amended tax slips will be available electronically for current employees through Phoenix self-service or via the Canada Revenue Agency and Revenu Québec websites for all individuals registered with My Account. Employees will need to consult Phoenix self-service on a regular basis to see if an amended tax slip was produced for them as no notification will be provided to employees.

Amended tax slips for former employees will be available electronically through the Canada Revenue Agency and Revenu Québec websites for all individuals registered with My Account. Hard copies will be mailed to the employee’s home address recorded in Phoenix.

Question 17: What should I do if I receive amended tax slips?

If you have already filed your tax return, you do not have to re-file using your amended tax slips. All amended T4 slips will be sent electronically to the Canada Revenue Agency and all amended Relevé 1 slips will be sent electronically to Revenu Québec the day following their production. Canada Revenue Agency and Revenu Québec have agreed to automatically reassess the individual’s account upon receipt of an amended tax slip.

If you have not yet filed your tax return, please use the amended tax slips to submit your tax return.

Question 18: I work in the province of Quebec, but I don't live in Quebec and I received a Relevé 1 tax slip. Do I need to complete a Quebec tax return?

No, you do not need to complete a Quebec tax return. When you complete your federal tax return, you must add the amount of Quebec income tax deducted that is reported in box E of your Relevé 1 to the amount of federal income tax deducted that is reported in box 22 of your T4. You will report the sum of these in the total income tax deducted on your federal tax return.

Overpayments

Question 19: I received an overpayment in 2017. Will this overpayment show on my tax slips?

If the Public Service Pay Centre or departmental compensation advisor registered your overpayment in Phoenix, your 2017 tax slips will not include the overpaid amount, even if you have not fully repaid the overpayment. You will receive a letter from the Pay Centre or your department explaining your repayment options. If you have not received a letter about your overpayment, you must contact the Client Service Centre at 1-855-686-4729 or your departmental compensation advisor to ensure the overpayment is registered in Phoenix.

If the Public Service Pay Centre/departmental compensation advisor did not register your overpayment in Phoenix, your overpayment amount will be included on your original tax slips. Once your overpayment is recorded in Phoenix, an amended tax slip will be created for you.

Your amended 2017 tax slip will report your correct annual earnings for 2017, as well as any tax withholdings on the overpayment. If your only income is your federal salary, you should be entitled to a refund of the tax withholdings on the overpayment. Your employer will automatically submit the amended T4 to the Canada Revenue Agency who will automatically reassess your tax situation.

Question 20: What does the amended tax slip contain?

If a 2017 overpayment is registered in the pay system, the employee tax slips will be produced showing both adjusted earnings and withholdings. The repayment will be for the net overpayment (gross less deductions).

If a 2017 overpayment is not registered in the pay system prior to the production of the tax slip for 2017, the original tax slip will reflect the overpaid earnings and associated deductions. The employee will be required to repay the gross overpayment since the Government of Canada has remitted the tax withholdings for 2017, such as income tax, CPP/QPP, EI and QPIP withheld from the employee’s wages, to the Canada Revenue Agency and Revenu Québec on behalf of the employee. Only the earnings are adjusted on the tax slips. The Canada Revenue Agency is not in a position to reimburse the employer as the law requires they repay the amount to the individual.

Question 21: How will I receive my amended tax slip? Do I need to refile my taxes?

For current employees, amended tax slips will be available electronically through Phoenix self-service. In addition, tax slips will be available on the Canada Revenue Agency and Revenu Québec websites for all individuals registered with My Account.

Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Québec (if you work in Quebec) electronically and they will automatically reassess your file and adjust your tax return to take into account any over-deducted income tax, employment insurance, Québec Parental Insurance Plan and Canada Pension Plan or Québec Pension Plan.

You should not wait for your amended tax slips to file your tax return. You can file your tax return using the T4 and Relevé 1 provided to you.

If you are a Quebec resident who received an amended T4, you will not need to refile an adjustment to your Quebec tax return as the amended T4 tax slips will be sent to Revenu Québec by the Canada Revenue Agency.

Question 22: How are overpayments calculated?

A net overpayment is your gross earnings minus income tax, employment insurance, Canada Pension Plan or Quebec Pension Plan, and Quebec Parental Insurance Plan.

Where an overpayment caused by an administrative error occurs in the same taxation year as it is recorded in Phoenix, deductions such as income tax, employment insurance premiums, Canada Pension Plan or Quebec Pension Plan contributions and Quebec Parental Insurance Plan premiums can be reversed. As a result, the overpayment you will need to repay will be equal to your net amount. If you contribute to the Public Service Pension Plan, these contributions will be reversed as well.

Example 1: Net overpayment

The employee was overpaid over 4 pay periods (40 days) in 2017. The overpayment amount was registered in Phoenix in 2017.

Example 1: Net Example 1: Net overpayment calculation (40 days)
This table illustrates a $5,660 net payment and corresponding $5,660 net overpayment.
Description Amount paid in error Overpayment amount to be repaid by employee
Gross earnings +$8,000 - $8,000
Canadian income tax -$1,110 +$1,110
Canada Pension Plan -$370 +$370
Employment insurance -$150 +$150
Net amount +5,660 -$5,660

Gross overpayment (tax withholdings cannot be reversed)

Where an overpayment caused by an administrative error occurred in a previous taxation year and is only recorded in Phoenix in the current or subsequent taxation year, the tax withholdings cannot be reversed. As a result, the overpayment you will need to repay will be equal to your gross amount. However, if you contribute to the Public Service Pension Plan, these contributions will be reversed which will reduce the overpayment amount.

Example 2: Gross overpayment

The employee was overpaid over four pay periods (40 days) in 2017. The overpayment was registered in Phoenix in 2018.

Example 2: Gross Example 2: Gross overpayment calculation (40 days)
This table illustrates a $5,660 net payment and corresponding $8,000 gross overpayment
Description Amount paid in error Overpayment amount to be repaid by employee
Gross earnings +$8,000 - $8,000
Canadian income tax -$1,110 N/A – cannot be reversed
Canada Pension Plan -$370 N/A – cannot be reversed
Employment insurance -$150 N/A – cannot be reversed
Net amount +5,660 -$8,000

In this case, you would need to repay the full gross earnings of $8,000. An amended tax slip is issued once the overpayment is recorded in Phoenix. The Canada Revenue Agency (and Revenu Québec for Quebec residents) will adjust your tax return to take into account any over-deducted tax withholdings when they reassess your tax return based on the amended tax slip sent to them by Public Services and Procurement Canada.

Question 23: How can I see if my overpayment was created in Phoenix?

Overpayments will show on a pay stub as a 0.00$ Net Pay, and the Earnings section will show the Generated Overpayment amount as well as negative earnings that generated the allowance.

In the following example, the employee was overpaid the Bilingual Bonus Allowance. The negative amount showing against the Bilingual Bonus Allowance is equal to the gross amount of the overpayment before reversing the tax withholdings and the Generated Overpayment amount is equal to the net amount of the overpayment which has to be reimbursed.

View Self Service Paycheque
Image of a Phoenix pay stub for an overpayment where the Earnings section and the Net Pay of zero dollars are highlighted. The Earnings section shows the Generated Overpayment amount as well as the negative earnings for the bilingual bonus.
Question 24: I was overpaid in 2017 and I sent in a personal cheque for the amount I thought I was overpaid. The cheque was cashed. Will my tax slips include the overpaid amount?

If the 2017 overpayment was registered in Phoenix, your overpayment will not be reported on your tax slips for 2017.

If your overpayment was not registered in Phoenix, your overpayment amount will be included on your original tax slips for 2017.

Once your overpayment is recorded in Phoenix, amended tax slips will be created for you. These amended tax slips will only report the reduced earnings as the tax withholdings can no longer be reversed. In turn, your overpayment amount will be equal to your gross earnings before any tax withholdings. However, if you contribute to the Public Service Pension Plan, these overpaid contributions will be reversed which would result in a lower overpayment amount.

Your personal cheque will be applied against your overpayment. If there is an outstanding amount owing, you will receive a letter informing you of this. Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Québec (if you work in Quebec) electronically. They will automatically reassess your file and refund any over-deducted income tax, employment insurance, Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan.

You should not wait for your amended tax slips to file your tax return. You can file your tax return using the T4 and Relevé 1 provided to you.

Question 25: I was overpaid in 2017 and I sent in a personal cheque for the amount I thought I was overpaid. The cheque was cashed, but my tax slips include the overpaid amount. Will this be corrected?

Your tax slip will include your overpaid amount. If your overpayment amount is included on your T4 and Relevé 1 (if you work in the province of Quebec), it is because your overpayment was not recorded in Phoenix prior to producing your tax slips. Once your overpayment is recorded in Phoenix, amended tax slips will be created for you.

These amended tax slips will only report the reduced earnings as the tax withholdings can no longer be reversed. In turn, your overpayment amount will be equal to your gross earnings before any tax withholdings. However, if you contribute to the Public Service Pension Plan, these overpaid contributions will be reversed which would result in a lower overpayment amount.

Your personal cheque will be applied against your overpayment, but there could be an outstanding amount owing. If this is the case, you will receive a letter informing you of this. Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Québec (if you work in Quebec) electronically. They will automatically reassess your file and refund any over-deducted income tax, employment insurance, Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan.

You should not wait for your amended tax slips to file your tax return. You can file your tax return using the T4 and Relevé 1 provided to you.

Question 26: I earned salary in 2016 but did not receive this pay until 2017. The amounts from 2016 were added to my tax slips in 2017. Is this correct?

Yes, it is correct. Your 2017 tax slips reflect monies that you actually received in 2017. Any payments you receive in 2017, despite having been earned during 2016, will be reported on your 2017 T4. This is in line with income tax regulations.

Question 27: I am owed money for 2017. Will it be reported on my 2017 tax slips even if it’s paid only in 2018?

Your 2017 tax slips reflect monies you were actually paid in 2017. Any payments you receive in 2018 (despite having been earned during 2017) will be reported on your 2018 T4. This is in line with income tax regulations.

Question 28: If money owed to me in 2016 was paid in 2017, this may impact my tax bracket or my entitlement to government benefits or credits. What can be done?

Your 2017 tax slips reflect monies that you actually received in 2017. Any payments you receive in 2017, despite having been earned during 2016, will be reported on your 2017 T4. This is in line with income tax regulations.

If your department is served by the Public Service Pay Centre

If the Public Service Pay Centre service standards were not met and one or more payments owed to you from 2016 were paid in 2017 resulting in a negative impact on your 2018 government benefits and credits (for example subsidized day care, Canada child benefit, goods and services tax or harmonized sales tax credit) or if this puts you into a higher income bracket in 2017 resulting in a higher tax rate, you can submit a claim for out-of-pocket expenses related to Phoenix pay issues.

Information on how to submit a claim can be found at:

Question 29: If money owed to me in 2017 is only paid in 2018, this will impact my tax bracket or my entitlement to government benefits or credits. What can be done?

Your 2017 tax slips reflect monies you were actually paid in 2017. Any payments you receive in 2018 (despite having been earned during 2017) will be reported on your 2018 T4. This is in line with income tax regulations.

If your department is served by the Public Service Pay Centre

If the Public Service Pay Centre service standards were not met and one or more payments owed to you for 2017 are only paid in 2018 resulting in a negative impact on your 2019 government benefits and credits (for example subsidized day care, Canada child benefit, goods and services tax or harmonized sales tax credit) or if this puts you into a higher income bracket in 2018 resulting in a higher tax rate, you can submit a claim for out-of-pocket expenses related to Phoenix pay issues. Claims related to 2018 income taxes and/or 2019 government benefits can be submitted after the receipt of your 2018 notice of assessment or your 2019 benefits summary from the Canada Revenue Agency or Revenu Québec.

Information on how to submit a claim can be found at:

Question 30: I received emergency salary advances and/or priority payments in 2017. Will these be included on my 2017 tax slips?

If you did not receive regular pay and received only emergency salary advances and/or priority payments in 2017, you will receive a T4. If you work in the province of Quebec, you will also receive a Relevé 1 that will report these amounts.

If you received emergency salary advances and/or priority payments in 2017, and started receiving regular pay from Phoenix, only the Phoenix payments will be reported on your 2017 tax slips.

For additional information regarding overpayments and repayment, please visit Overpayments and options to repay them.

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