Completing T4 slips

If you had an employee who had more than one province or territory of employment during the year, prepare a separate T4 slip for the earnings and deductions that apply to each province or territory.

Fill out one copy of the T4 slip for each employee and send them with your T4 Summary. Enter the information for two different employees on one sheet. You must keep a copy of the T4 slips and the T4 Summary for your files.

If you paid amounts to self-employed fishers, Indians, barbers, hairdressers, placement or employment agency workers, or taxis drivers and drivers of other passenger-carrying vehicles, read the detailed instructions for the boxes listed below, and also go to Special situations.

Distributing T4 slips to employees

Guidelines for completing T4 slips

  • Clearly fill out the slips.
  • Report, in dollars and cents, all amounts you paid during the year, except pension adjustment amounts, which are reported in dollars only.
  • Report all amounts in Canadian dollars, even if they were paid in another currency. See What are the average exchange rates?.
  • Do not enter hyphens or dashes between numbers.
  • Do not enter the dollar sign ($).
  • Do not show negative dollar amounts on slips; to make changes to previous years, send the CRA amended slips for the years in question.
  • If you do not have to enter an amount in a box, do not enter "nil"—leave the box blank.
  • Do not change the headings of any of the boxes.

Detailed instructions

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