Canada employers fill out T4 slips for tax reporting whenever the employer has paid remuneration such as salary, gratuities, employment commissions and vacation pay. Employers report the income on the T4 slip in the year in which they made the payment, not the year in which the work or service occurred. If an employee earned wages in December 2010 but wasn't paid until January 2011, the income would be reported on a T4 filed in 2011. Remuneration payments also include life insurance benefits, gross earnings of self-employed fishers and Canada pension plan benefits.
Go to the Canada Revenue Agency website (cra.gc.ca). Click on the "Forms and Publications" link in the left-hand sidebar. Select the "Forms listed by Form Number" link and the letter "T" to bring up a listing of forms, and choose T4. Scroll down the list and choose the "T4 Statement of Remuneration Paid Slip." Download the PDF file to print and fill out. You can also order it online and have it mailed to you if you do not have access to a printer. Provide your mailing address to receive the form.
Order the T4 Statement of Remuneration Paid slip by calling the Canada Revenue Agency at 800-959-2221. If you are ordering the form outside Canada or the U.S., contact the International Tax Services Office. The telephone number you select depends on whether you are contacting the office as an individual, a nonresident corporation or a nonresident trust. You can also send correspondence to the mailing address at the International Tax Services Office, P.O. Box 9769 Station T, Ottawa ON K1G 3Y4, Canada.
Complete the T4 slip by writing legibly in black ink. Fill in the box at the top of the page with the employer's name and note the tax year on the line provided. Write the employee's name and address in the large box on the T4. Provide the employee's social insurance number, the employment code, the province where employment takes place and the payroll account number.
Include the income information and tax deductions, including any and all amounts resulting from pension plans, employment insurance and union dues. Also provide the amounts for charitable donations, pension adjustments and provincial parental insurance plans. If you have any other information regarding additional salary or tips, write it in at the bottom of the slip. Mail the T4 slip to your province's tax office.
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