Every February, Canadians receive various tax slips in the mail or online. Two of the most commonly confused are the T4 and the T4A. Understanding which is which — and why you got each one — helps ensure you report everything correctly and claim any applicable deductions.
For deeper follow-through after this comparison, use the T4 slip guide and T4A slip guide. For filing context, use T4 vs T4A vs T4E and how to file taxes in Canada.
The quick distinction
| Slip | Full name | Covers | Source deductions |
|---|---|---|---|
| T4 | Statement of Remuneration Paid | Employment income | CPP, EI, income tax deducted |
| T4A | Statement of Pension, Retirement, Annuity, and Other Income | Everything else (pensions, contracts, RESP, benefits, etc.) | Varies — often partial or none |
If you were an employee, you get a T4.
If you were a contractor, freelancer, retiree drawing pension, or received government benefits, you likely get a T4A.
T4 slip: the employment income slip
A T4 is issued by every employer who paid you employment income and remitted payroll deductions to CRA on your behalf.
Key T4 boxes
| Box | What it reports | Tax return line |
|---|---|---|
| Box 14 | Employment income (gross, before deductions) | Line 10100 |
| Box 16 | Employee’s CPP contributions | Line 30800 (credit) |
| Box 18 | Employee’s EI premiums | Line 31200 (credit) |
| Box 22 | Income tax deducted | Line 43700 (reduces tax owing) |
| Box 40 | Taxable benefits (e.g., employer-paid life insurance, parking) | Included in Box 14 |
| Box 44 | Union dues paid | Line 21200 (deduction) |
| Box 46 | Charitable donations withheld via payroll | Line 34900 |
| Box 52 | Pension adjustment (for DB/DC plan members) | Reduces RRSP room |
| Box 57–60 | COVID-period employment income breakdowns | Historical |
Who issues a T4: Any employer that paid you employment income during the calendar year, including full-time, part-time, and seasonal work. Multiple jobs = multiple T4s.
T4A slip: the “other income” slip
The T4A captures income that falls outside the standard employment relationship. It is a catchall for many different payment types, each reported in a different box.
Key T4A boxes
| Box | What it reports | Notes |
|---|---|---|
| Box 016 | Pension or superannuation | Line 11500; pension income credit may apply |
| Box 020 | Self-employment commissions | Schedule T2042/T2125 |
| Box 022 | RESP educational assistance payments (EAP) | Taxable to student; first $8,000 exempt (2023 rules) |
| Box 024 | Annuities | Line 11500 or 13000 depending on type |
| Box 028 | Other income | Miscellaneous; verify with CRA guide |
| Box 048 | Fees for services (freelance/contractor) | Schedule T2125; GST/HST implications |
| Box 105 | Scholarships, fellowships, bursaries | Often exempt if full-time student |
| Box 107 | Wage loss replacement plan benefits | Taxable employment income |
| Box 119 | Labour Adjustment Benefits | Line 13000 |
| Box 197–204 | COVID-19 emergency/recovery benefits (CERB, CRSB, etc.) | Fully taxable income |
Who issues a T4A
| Payer | What they report |
|---|---|
| Pension plan administrators | Pension payments (Box 016) |
| Businesses paying contractors | Fees for services (Box 048) |
| Universities and colleges | Scholarships, RESP EAP payments |
| CRA (government) | CERB, CRSB, CRCB, Pandemic benefits |
| Insurance companies | Wage loss or disability benefits |
| RRSP withdrawals | T4RSP (related form, not T4A proper) |
| Corporations paying directors | Director fees (Box 028 or Box 048) |
Common situations and which slip you get
| Your situation | Slip received |
|---|---|
| Regular employee, full or part-time | T4 |
| Freelancer / contractor paid by a business | T4A (Box 048) |
| Retired, drawing company pension | T4A (Box 016) |
| University student on scholarship | T4A (Box 105 — may be exempt) |
| Post-secondary student withdrawing RESP | T4A (Box 022) from RESP promoter |
| Received CERB in 2020 | T4A (Box 197) |
| Withdrew from RRSP | T4RSP (separate slip from financial institution) |
| Withdrew from RRIF | T4RIF (separate slip) |
| CPP retirement pension | T4A(P) — CPP specific slip |
| OAS or GIS | T4A(OAS) — OAS specific slip |
| Employment insurance (EI) | T4E — EI specific slip |
What to do with each slip on your tax return
T4
- Enter Box 14 on Line 10100
- Tax software imports this automatically if using Auto-fill My Return from CRA
- CPP (Box 16) and EI (Box 18) flow to your credits automatically in most software
- Tax withheld (Box 22) reduces your balance owing
T4A — it depends on the box
- Box 016 (pension): Line 11500; you may qualify for the Pension Income Credit on up to $2,000
- Box 022 (RESP EAP): Taxable to the student (not the subscriber); reported on Line 13010
- Box 048 (fees for services/freelance): Complete T2125 (Statement of Business Activities), report gross revenue, claim eligible business expenses, net self-employment income goes to Line 13500+
- Box 105 (scholarship): Exempt from tax if enrolled full-time; partial exemption for part-time; enter on Line 13010
- Box 197–204 (COVID benefits): Line 13000 (other income); fully taxable
The contractor / freelance T4A: special considerations
If you received a T4A with amounts in Box 048 (fees for services):
- You must file a T2125 — this is the business income schedule where you report gross income and deduct eligible business expenses (home office, equipment, software, travel, etc.)
- GST/HST registration: If your revenue from self-employment exceeds $30,000 over four consecutive calendar quarters, you must register for and collect GST/HST. Many freelancers hit this threshold without realizing it.
- CPP obligations: As a self-employed person, you pay both the employee and employer share of CPP (approx. 11.9% of net self-employment income up to the maximum). This is calculated on Schedule 8.
- Quarterly instalments: If you owe more than $3,000 in tax in the current year AND either of the previous two years, CRA may require you to pay tax in quarterly instalments rather than a lump sum at filing.
When T4A slips are not issued — but income is still taxable
Some income is taxable but has no T4A slip:
- Cash payments from private clients for services (still taxable self-employment income)
- Income earned through barter arrangements
- Tips received directly from customers (beyond what’s already on your T4)
- Rental income (reported on T776, no slip)
- Investment income from non-registered accounts (reported on T3/T5 slips)
You are responsible for reporting all income regardless of whether a slip was issued.
Key deadlines
| Event | Deadline |
|---|---|
| Employers must issue T4s | Last day of February |
| Payers must issue T4As | Last day of February |
| Your tax return filing deadline | April 30 (June 15 if self-employed, but balance due April 30) |
| CRA can auto-fill slips after | Generally available from early March |