What is the difference between T4 and T4A?

A T4 reports employment income from an employer-employee relationship (with deductions like CPP and EI). A T4A reports other income like self-employment payments, scholarships, or pension income where employment deductions may not apply.

A T4E reports Employment Insurance (EI) benefits you received during the year. This includes regular EI, maternity/parental benefits, sickness benefits, and some COVID-related benefits. EI is taxable income.

Do I have to pay taxes on T4A income?

Yes, T4A income is taxable. Unlike T4 income, taxes may not be withheld from T4A payments, so you may owe money at tax time or need to make instalments.

What do I do if I didn''t receive a T4?

Contact your employer first. You can also access your slips through CRA My Account after mid-February. If your employer won''t issue one, report the income and attach a note explaining the situation.

T4 vs T4A vs T4E: What''s the Difference? (Canada Tax Slips Explained)

Canadian tax slips can be confusing. Here’s a complete guide to T4, T4A, T4E, and related slips to help you understand what you’re reporting and why.

T4, T4A, T4E: Quick Overview

Slip	What It Reports	Who Issues It	Common Examples
T4	Employment income	Employers	Salary, wages, tips
T4A	Other income	Various payers	Self-employment, scholarships, pensions
T4E	EI benefits	Service Canada	EI, maternity leave, parental benefits

T4: Statement of Remuneration Paid

Feature	Details
Who receives	Employees
Who issues	Employers
When issued	By end of February
Taxes withheld	Yes
CPP/EI deducted	Yes

What’s Reported on a T4

Box	Description
Box 14	Employment income (total before deductions)
Box 16	CPP contributions
Box 17	QPP contributions (Quebec only)
Box 18	EI premiums
Box 20	RPP contributions (pension)
Box 22	Income tax deducted
Box 24	EI insurable earnings
Box 26	CPP/QPP pensionable earnings
Box 40	Taxable benefits
Box 44	Union dues

Example T4 Situation

If you worked…	You’ll receive…
Full-time job	One T4 from that employer
Two part-time jobs	Two T4s (one from each)
Side gig as employee	Additional T4
Contract work (not employee)	T4A instead

T4A: Statement of Pension, Retirement, Annuity, and Other Income

Feature	Details
Who receives	Various recipients
Who issues	Payers (businesses, institutions, government)
When issued	By end of February
Taxes withheld	Sometimes (depends on payer)
CPP/EI deducted	Usually not

What’s Reported on a T4A

Box	Description
Box 016	Pension or superannuation
Box 018	Lump-sum payments
Box 020	Self-employed commissions
Box 022	Income tax deducted
Box 024	Annuities
Box 028	Other income
Box 048	Fees for services
Box 105	Scholarships, bursaries, research grants
Box 107	Interest from Canadian sources
Box 130-135	COVID-19 benefit repayments

Common T4A Situations

Situation	T4A Box
Freelance/contract work	Box 048 (fees for services)
Scholarship or bursary	Box 105
Pension income	Box 016
Retiring allowance	Box 026
RESP educational assistance	Box 042
Research grant	Box 104

T4A vs T4: Key Differences

Factor	T4	T4A
Employment relationship	Employee	Usually not employee
CPP deducted at source	Yes	No
EI deducted at source	Yes	No
Tax withheld	Yes (mandatory)	Sometimes
Self-employment	No	Often yes

Important: If you receive T4A for self-employment income, you’re responsible for paying CPP contributions through your tax return.

T4E: Statement of Employment Insurance and Other Benefits

Feature	Details
Who receives	People who received EI benefits
Who issues	Service Canada
When issued	By end of February
Taxes withheld	Yes (usually 10%+)

What’s Reported on a T4E

Box	Description
Box 14	Total EI benefits paid
Box 15	Regular benefits
Box 16	Training benefits
Box 17	Fishing benefits
Box 18	Maternity benefits
Box 19	Parental benefits
Box 20	Sickness benefits
Box 21	Compassionate care benefits
Box 22	Income tax deducted

EI Benefits Are Taxable

Type of Benefit	Taxable?
Regular EI	Yes
Maternity benefits	Yes
Parental benefits	Yes
Sickness benefits	Yes
Compassionate care	Yes
Family caregiver	Yes

Tip: EI usually withholds 10-20% for taxes, but depending on your total income, you may owe more or get a refund.

EI Clawback (Repayment)

Your Net Income	Clawback
Under ~$79,000	No clawback
Over ~$79,000	May repay up to 30% of EI
Repeat EI users	Lower threshold

Threshold amounts adjust annually.

Other Common Tax Slips

T4RIF and T4RSP

Slip	What It Reports
T4RSP	RRSP withdrawals
T4RIF	RRIF withdrawals

T5: Investment Income

Box	Description
Box 13	Interest from Canadian sources
Box 24	Eligible dividends
Box 25	Non-eligible dividends
Box 18	Capital gains dividends

T3: Trust Income

Use	When You Receive
Mutual fund distributions	From fund companies
Trust income	From trusts you’re beneficiary of
Estate income	From estate distributions

T2202: Tuition and Education

Box	Description
Box A	Eligible tuition fees
Box B	Full-time months
Box C	Part-time months

RL Slips (Quebec)

Slip	Federal Equivalent
RL-1	T4
RL-2	T4A
RL-3	T5
RL-8	T2202

If you’re a Quebec resident, you’ll file both federal and Quebec returns using these slips.

Deadlines and Access

When Slips Are Issued

Slip	Deadline
T4	End of February
T4A	End of February
T4E	End of February
T5	End of February
T3	Mid-March (90 days from trust year-end)

How to Access Your Slips

Method	How
CRA My Account	Available mid-February onwards
From issuer	Mailed or provided digitally
Request from employer	If not received

What to Do If You’re Missing a Slip

Step	Action
1	Wait until mid-March (some slips delayed)
2	Check CRA My Account
3	Contact issuer directly
4	If still missing, file with best estimate and note

Important: You must report income even without a slip. The CRA receives copies and will compare.

How Each Slip Affects Your Taxes

T4 Impact

Item	Tax Effect
Box 14 (income)	Added to total income
Box 22 (tax deducted)	Credit against tax owing
Box 16/17 (CPP/QPP)	Credit on return
Box 44 (union dues)	Deduction

T4A Impact

Item	Tax Effect
Income boxes	Added to total income
Self-employment income	May owe CPP on tax return
Scholarships (Box 105)	Often tax-free for students

T4E Impact

Item	Tax Effect
Box 14 (benefits)	Added to total income
Box 22 (tax deducted)	Credit against tax owing
Higher income earners	May face clawback

Common Questions

I received both T4 and T4A from the same payer

This happens when you had both employment income (T4) and other payments like bonuses or severance (T4A). Report both.

My T4A has no tax withheld

Common for contract/freelance work. You’ll owe taxes when you file. Consider making quarterly instalments.

I was misclassified as contractor (T4A) instead of employee (T4)

If you believe you should be an employee, you can dispute this with the employer or CRA. Misclassification affects your EI and CPP contributions.

Do scholarships count as income?

Scholarships are reported on T4A Box 105. For full-time students, most scholarships are tax-free. Graduate research grants may be partially taxable.

Summary: Which Slip for Which Income?

Income Type	Slip
Salary/wages from employer	T4
Self-employment/contractor	T4A
EI benefits	T4E
Pension income	T4A or T4A(P)
Investment interest	T5
Mutual fund distributions	T3 or T5
RRSP/RRIF withdrawals	T4RSP/T4RIF
Scholarship/bursary	T4A
RESP withdrawals	T4A