Sample T4 and Relevé 1 tax slips
Consult information on this page to understand how some of the common pay, entitlement and deduction types are reported on your tax slip.
T4 slip
See an image of a T4 slip: Statement of Remuneration Paid.
Employment income – box 14
The amount reported is the sum of all taxable gross earnings paid including any overtime.
If an employee is overpaid, and the overpayment is recorded in the pay system in the same year, the overpaid amount will not be reported in box 14.
Non-taxable earnings, such as non-taxable overtime meal allowances, are not included in box 14.
Employee’s CPP contributions – box 16
The amount reported is the total number of Canada Pension Plan (CPP) contributions paid in the year.
All employees who work outside the province of Quebec contribute to the CPP. Also, any Judges or Status Indian employees, regardless of where they work, contribute to CPP.
Employees will also receive a RL-1 slip if they worked in the province of Quebec for part of the year.
Employee’s QPP contributions – box 17
The amount reported is the total amount of Quebec Pension Plan (QPP) contributions paid in the year.
All employees who work in the province of Quebec contribute to the QPP.
Employee’s EI premiums – box 18
The amount reported is the total Employment Insurance (EI) premiums paid in the year.
All employees contribute to EI and most earnings are subject to EI premiums.
RPP contributions – box 20
The amount reported is the total public service pension plan contributions, including any contributions toward a buyback of previous elective service.
Contributions toward the buyback of previous elective service that occurred before 1990 are also reported separately due to different tax exemption calculations. Contributions for previous elective service before 1990 while the employee was a contributor to the plan is reported in box 74, and while they were a non-contributor to the plan in box 75.
Income tax deducted – box 22
The amount reported is the total amount of federal and provincial (excluding Quebec) income tax paid.
EI insurable earnings – box 24
The amount reported is the total amount of earnings subject to EI premiums.
Most earnings, such as regular pay, overtime, and allowances are insurable earnings for the purposes of EI. An example of non-insurable earnings would be non-taxable overtime meal allowances.
CPP/QPP pensionable earnings – box 26
The amount reported is the total amount of earnings subject to CPP/QPP contributions.
Most earnings, such as regular pay, overtime, and allowances are pensionable earnings for the purposes of CPP/QPP. An example of non-pensionable earnings would be non-taxable overtime meal allowances.
Union dues – box 44
The amount reported is the total amount of union dues paid during the year.
Employee offered dental benefits – box 45
The amount offered by employers for the purpose of dental care.
Charitable donations – box 46
The amount reported is the total amount of the Employees’ Charitable Campaign (ECC/United Way) contributions paid during the year.
RPP or DPSP registration number – box 50
This is the registration number for the public service pension plan.
Pension adjustment – box 52
The amount reported for the pension adjustment (PA) is the calculated value of the benefits earned under the public service pension plan. Generally, the PA reduces an employee’s registered retirement savings plan (RRSP) deduction limit for the following year.
Employee’s PPIP premiums – box 55
The amount reported is the total amount of Quebec Parental Insurance Plan (QPIP) premiums paid in the year.
Employees who work in the province of Quebec pay QPIP premiums.
PPIP insurable earnings – box 56
The amount reported is the total amount of earnings subject to QPIP premiums.
Most earnings, such as regular pay, overtime, and allowances are insurable earnings for the purposes of QPIP. An example of non-pensionable earnings would be non-taxable overtime meal allowances.
Housing, board and lodging – box 30
The amount reported is the total amount paid to an employee for board and lodging under the Isolated Post Government Housing Directive.
Travel in a prescribed zone – box 32
The amount reported is the total amount paid to an employee for vacation travel assistance under the Isolated Post Government Housing Directive.
Other taxable benefits – box 40
The amount reported represents the taxable benefit for employer-paid benefits. It is also included in box 14. Some examples of employer-paid benefits are: subsidized management parking or contributions to the Public Service Management Insurance Plan (PSMIP) life insurance, and applicable Quebec sales tax (QST).
Salary earned while on a reserve – box 71
The amount reported is the total of any tax exempt earnings paid to a Status Indian employee.
Employee-paid premiums for private health services plan – box 85
The amount reported is the total amount of employee-paid premiums deducted for health insurance plans such as the Public Service Health Care Plan (PSHCP) and Blue Cross.
Relevé 1 slip
See an image of a RL-1 Slip: Employment and Other Income (available in French only). A courtesy translation is available from Revenu Québec.
Revenus d’emploi (Employment income) – box A
The amount reported is the sum of all taxable gross earnings paid including any overtime, plus any Quebec taxable benefits reported in boxes J and L.
If an employee is overpaid, and the overpayment is recorded in the pay system in the same year, the overpaid amount will not be reported in box A.
Non-taxable earnings, such as non-taxable overtime meal allowances, are not included in box A.
Cotisation au RPC (CPP contribution) – box B-1
The amount reported is the total number of CPP contributions paid in the year.
All employees who work outside the province of Quebec contribute to the CPP. Also, any Judges or Status Indian employees, regardless of where they work, contribute to CPP.
Cotisation au RRQ (QPP contribution) – box B
The amount reported is the total amount of QPP contributions paid in the year.
All employees who work in the province of Quebec contribute to the QPP.
Cotisation à l’assurance emploi (EI premium) – box C
The amount reported is the total EI premiums paid in the year.
All employees contribute to EI and most earnings are subject to EI premiums.
Cotisation à un RPA (RPP contribution) – box D
The amount reported is the total public service pension plan contributions, including any contributions toward a buyback of previous elective service.
Contributions toward the buyback of previous elective service that occurred before 1990 are also reported separately due to different tax exemption calculations. Contributions for previous elective service before 1990 while the employee was a contributor to the plan is reported in box D-2, and while they were a non-contributor to the plan in box D-3.
Impôt du Québec retenu (Québec income tax withheld) – box E
The amount reported is the total amount of Quebec provincial income tax paid.
All employees who work in the province of Quebec have Quebec income tax deducted from their pay.
Employees that reside in Quebec and request additional Quebec income tax be withheld from their pay will also have these amounts reported in box E.
Salaire admissible au RRQ (QPP pensionable salary) – box G
The amount reported is the total amount of earnings subject to CPP/QPP contributions.
Most earnings, such as regular pay, overtime, and allowances are pensionable earnings for the purposes of CPP/QPP. An example of non-pensionable earnings would be non-taxable overtime meal allowances.
Cotisation syndical (Union dues) – box F
The amount reported is the total amount of union dues paid during the year.
Dons de bienfaisance (Charitable donations) – box N
The amount reported is the total amount of the ECC/United Way contributions paid during the year.
Cotisation au RQAP (QPIP premium) – box H
The amount reported is the total amount of QPIP premiums paid in the year.
Employees who work in the province of Quebec pay QPIP premiums.
Salaire admissible au RQAP (QPIP eligible salary) – box I
The amount reported is the total amount of earnings subject to QPIP premiums.
Most earnings, such as regular pay, overtime, and allowances are insurable earnings for the purposes of QPIP. An example of non-pensionable earnings would be non-taxable overtime meal allowances.
Régime privé d’ass. maladie (Private health services plan) – box J
The amount reported is the total amount of employer-paid premiums for the PSHCP and Dental Care Plan (DCP) including QST.
Nourriture et logement (Meals and lodging) – box V
The amount reported is the total amount paid to an employee for board and lodging under the Isolated Post Government Housing Directive.
Voyages (région éloignée) (Travel [remote area]) – box K
The amount reported is the total amount paid to an employee for vacation travel assistance under the Isolated Post Government Housing Directive.
Autres avantages (Other benefits) – box L
The amount reported represents the Quebec taxable benefit for employer-paid benefits not reported in box J. Some examples of employer-paid benefits are: subsidized management parking or contributions to the PSMIP life insurance, and applicable QST.
Autres revenus (Other income) – box O
The amount reported is the total of any retiring allowances or return of pension contributions paid during the year.
Revenu « situé » dans une réserve (Income “situated” on a reserve) – box R
The amount reported is the total of any tax exempt earnings paid to a Status Indian employee.
Prime versée à un régime privé d’assurance maladie (Premium paid to a private health services plan) – box 235
The amount reported is the total amount of employee-paid premiums deducted for health insurance plans such as the PSHCP and Blue Cross.
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