Employment income (T4)

T4

DT Max will enter this amount on line 10100 of the federal tax return and on line 101 of the Quebec tax return.

Do not use the following amounts, even if they are included in the total on the T4 slip:

• the amount of Workers' Compensation Board or CNESST benefits, which should be reported on a T5007 slip (or RL-5 in Quebec) and should be entered under WorkersComp (workers' compensation benefits) or under CNESST-Fed (benefits from the Commission des normes, de l'équité, de la santé et de la sécurité du travail).

DT Max will produce a T4 income schedule for each T4 slip and a summary of employment income showing the total of all T4 entries.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Prov-Employ

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 43800 - Tax transfer for residents of Quebec

  See the CRA's general income tax guide:
Line 43800 - Tax transfer for residents of Quebec

Releve1

CPP-Contrib

DT Max will enter the deductible amount on line 30800 of the federal tax return. The CPP overpayment will be entered on line 44800 of the federal tax return.

DT Max will prorate the amounts due for persons reaching the ages of 18 or 70, as well as for persons beginning to receive CPP disability or retirement pensions during the year.

When a taxpayer below the age of 70 begins receiving his retirement or disability pension from the Canada or Quebec Pension Plans during the year, the policy of the CRA and the Ministère de Revenu du Québec is to prorate both the income for the year and the basic CPP/QPP exemption amount. The prorated amount is the pensionable income amount, were it was earned throughout the year. If you enter the true pensionable income for the year (the amount earned before retirement or before the taxpayer begins to receive CPP or QPP) using the keywords CPP-EarnOV or QPP-EarnOV, DT Max may calculate a different pensionable amount. If you wish for this base to be accepted, you will have to include a note explaining your amounts and indicating why the proration is not accurate. Because the taxpayers computers are set up to prorate as indicated above, if you insist on the taxpayer accepting this calculation, the tax return should not be efiled because your amounts will be deemed incorrect.

The number of months for such prorating is indicated on the T4A(P) slips issued by the CRA and is entered in DT Max as PensionMonth. Make sure that this is entered correctly for DT Max to be able to calculate correctly.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 30800 - CPP or QPP contributions (box 16 and box 17 on all T4 slips)

  See the CRA's general income tax guide:
Line 30800 - Base CPP or QPP contributions through employment income

CPP2-Contrib

DT Max will enter the deductible amount on line 22215 of the federal tax return. The CPP overpayment will be entered on line 44800 of the federal tax return.

DT Max will prorate the amounts due for persons reaching the ages of 18 or 70, as well as for persons beginning to receive CPP disability or retirement pensions during the year.

When a taxpayer below the age of 70 begins receiving his retirement or disability pension from the Canada or Quebec Pension Plans during the year, the policy of the CRA and the Ministère de Revenu du Québec is to prorate both the income for the year and the basic CPP/QPP exemption amount. The prorated amount is the pensionable income amount, as it was earned throughout the year. If you enter the true pensionable income for the year (the amount earned before retirement or before the taxpayer begins to receive CPP or QPP) using the keywords CPP-EarnOV or QPP-EarnOV, DT Max may calculate a different pensionable amount. If you wish for this base to be accepted, you will have to include a note explaining your amounts and indicating why the proration is not accurate. Because the taxpayers' computers are set up to prorate as indicated above, if you insist on the taxpayer accepting this calculation, the tax return should not be efiled because your amounts will be deemed incorrect.

The number of months for such prorating is indicated on the T4A(P) slips issued by the CRA and is entered in DT Max as PensionMonth. Make sure that this is entered correctly for DT Max to be able to calculate correctly.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 30800 - CPP or QPP contributions (box 16 and box 17 on all T4 slips)

  See the CRA's general income tax guide:
Line 30800 - Base CPP or QPP contributions through employment income

QPP-Contrib

DT Max will enter the deductible amount on line 30800 of the federal tax return. The contributions overpaid to the QPP will be entered on line 452 of the Quebec return. The employee's QPP contributions will be entered on line 98 of the Quebec tax return.

The CRA bases the CPP and QPP contribution deduction on the employment earnings on the amount of CPP and QPP actually deducted on the T4 slip and RL-1. Hence, if the CPP or QPP has been underdeducted, the actual amount deducted on the T4 slip will be claimed on line 30800 of the federal income tax return. However, if there were both employment and self-employment income, and the amount of CPP or QPP has been underdeducted on the T4 slip or RL-1, the CRA uses the amount that should have been deducted on the T4 slip or RL-1 to determine the amount payable on self-employed and optional earnings on schedule 8 (line 9). For federal tax purposes, DT Max adopts the CRA's method.

Revenu Québec bases the CPP & QPP contribution deduction as follows: if there was only employment income, the contribution deduction is the amount of CPP or QPP that should have been deducted on the T4 slip and RL-1, if there were both employment income and self-employment income, and the amount of CPP or QPP has been underdeducted on the T4 slip or RL-1, the contribution payable on self-employment earnings is based on the CPP or QPP amount actually deducted on the T4 slip or RL-1. For Quebec tax purposes, DT Max adopts Revenu Québec's method.

DT Max will prorate the amounts due for persons reaching the ages of 18. See CPP-Contrib for more information.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 30800 - CPP or QPP contributions (box 16 and box 17 on all T4 slips)
Line 31000 - CPP or QPP contrib. on self-employment and other earnings (Sch. 8)

  See the CRA's general income tax guide:
Line 30800 - Base CPP or QPP contributions through employment income
Line 31000 - Base CPP or QPP contributions on self-employed and other earnings

QPP2-Contrib

DT Max will enter the deductible amount on line 22215 of the federal tax return. The contributions overpaid to the QPP will be entered on line 452 of the Quebec return. The employee's second QPP contributions will be entered on line 98.2 of the Quebec tax return.

DT Max will prorate the amounts due for persons reaching the age of 18. See CPP-Contrib for more information.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 30800 - CPP or QPP contributions (box 16 and box 17 on all T4 slips)
Line 31000 - CPP or QPP contrib. on self-employment and other earnings (Sch. 8)

  See the CRA's general income tax guide:
Line 30800 - Base CPP or QPP contributions through employment income
Line 31000 - Base CPP or QPP contributions on self-employed and other earnings

EI-Premiums

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31200 - Employment Insurance premiums

  See the CRA's general income tax guide:
Line 31200 - Employment insurance premiums through employment

RPP.t4

DT Max will enter the amount on line 20700 of the federal tax return and on line 205 of the Quebec tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 20700 - Registered pension plan deduction (box 20 on T4 and box 32 on T4A)

  See the CRA's general income tax guide:
Line 20700 - Registered pension plan (RPP) deduction

PA-T4

DT Max will enter the amount on line 20600 of the federal tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 20600 - Pension adjustment (box 52 on all T4 and box 34 on all T4A slips)

  See the CRA's general income tax guide:
Line 20600 - Pension adjustment

PPIP

DT Max will enter the amount on line 31205 of the federal tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31205 - Provincial Parental Insur. Plan (PPIP) premiums paid (box 55 on T4)

  See the CRA's general income tax guide:
Line 31205 - Provincial parental insurance plan (PPIP) premiums paid

FIT

DT Max will enter the amount on line 43700 of the federal tax return.

If your client was not a Quebec resident on December 31 but worked part of the year in Quebec, add amounts appearing in box E of the RL-1 slip to the federal tax deducted at source as FIT .

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 43700 - Total income tax deducted

  See the CRA's general income tax guide:
Line 43700 - Total income tax deducted

PIT

DT Max will enter this amount on line 451 of the Quebec tax return.

EI-Earn

You can instruct DT Max to default to T4 earnings or to $0 if EI-Earn is not entered - by correctly setting the EI-Earn default in the user's defaults as follows:

T4	EI-Earn defaults to the same value as T4
ZERO	EI-Earn defaults to $0.00
NO DEFAULT	DT Max will give you an error message when
	updating a client with EI-Premiums but no
	EI-Earn data.

This keyword must be entered in your client's tax file if you need to override the EI-Earn default amount or if the EI-Earn default is set to no default.

CPP-Earn

QPP-Earn

Dues.t4   

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues

  See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues

Dental-Benefits

The following options are applicable for the keyword Dental-Benefits.

• 1 - Not eligible to access any dental care insurance
• 2 - Payee only
• 3 - Payee, spouse and dependent children
• 4 - Payee and their spouse
• 5 - Payee and their dependent children

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Charity-T4

Donations not included on a T4 should be entered using the keyword Donations outside the group. See the keyword Donations and Optimize for more information.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 34900 - Donations and gifts (Schedule 9)

PPIP-Earn

Important
You must always enter an amount in box I, even if the insurable salary or wages are equal to "0".

Exempt.t4

The following options are applicable for the keyword Exempt.t4.

• Not exempt
• Exempt CPP/QPP
• Exempt EI
• Exempt PPIP

Employment-Code

The following options are applicable for the keyword Employment-Code.

• 11 - Placement or employment agency workers
• 12 - Taxi drivers/drivers of other passenger vehicles
• 13 - Barbers or hairdressers
• 14 - Withdrawal from a pres. salary def. arrangement plan
• 15 - Seasonal Agricultural Workers Program
• 16 - Detached employee - Social security agreement
• 17 - Fishers - Self-employed

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Elig-Ret-All.t4   

The following options are applicable for the keyword Elig-Ret-All.t4.

• Eligible retiring allowance

These retirement allowances, received upon retirement or subsequently, are in recognition of an employee's length of service or as compensation for the loss of employment. These are eligible for transfer into RRSPs, and are transferred by DT Max to the limit of this client's RRSP contributions. This amount may be found in box 66 of the T4 or in box 20 of the T4A-RCA.

• Portion - direct or indirect transfer to RRSP/PRPP

Use this option to enter the amount of retiring allowance which was directly or indirectly transferred to a RRSP. DT Max will report this amount on lines 2 and 24640 of federal Schedule 7 and will include it as a deduction on line 20800 of the federal income tax return.

• Portion - transfer to RRSP/PRPP (January February 2025 )

Use this option to enter the amount of retiring allowance which was directly or indirectly transferred to a RRSP during the first 60 days of the year, only if this transfer is included in the unused RRSP contributions as shown on the latest notice of assessment. This transferred amount should also be included in the undeducted contributions. DT Max will report this amount or the amount shown in the Undeducted-Contr keyword, whichever is the less, on line 24640 of federal Schedule 7 and will include it as a deduction on line 20800 of the federal income tax return.

Note: If the amount transferred to an RRSP during the first 60 days of the year is not already included in the unused contributions, then select the option "Portion - direct or indirect transfer to RRSP/PRPP" instead.

• Portion - direct or indirect transfer to RPP

Use this option to enter the amount of retiring allowance which was directly or indirectly transferred to a RPP. DT Max will report this amount as a deduction on line 20700 of the federal income tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 13000 - Other income

  See the CRA's general income tax guide:
Line 13000 - Other income

Non-Elig-Ret.t4   

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 13000 - Other income

  See the CRA's general income tax guide:
Line 13000 - Other income

Medical-InsQ

Use the keyword Footnotes.t4 to enter the medical insurance contributions made during the year as per the footnote section of the T4 slip.

Med-Employee-paid

The employee can claim, as a qualifying medical expense, premiums he or she paid to a private health services plan.

For Quebec tax purposes, the amount showing in the RL-1 footnotes is not the same as the one showing in box J of the RL-1. The latter represents the amount of premiums that your employer paid for your health insurance plan and must be entered with the keyword Medical-InsQ in the T4 group.

Insur-BenQ

The actual taxable amount of the life insurance plan is indicated in box A of RL-22. As a result, the taxable insurance benefit included in employment income (as indicated in box P of RL-1) may be overstated or understated. Hence, employment income may need to be adjusted on the Quebec income tax return. DT Max will calculate the correction to employment income, line 105 of the Quebec income tax return, as follows:

	RL-22,	box A	insurance benefits (life)
Less:	RL-1,	box P	insurance plan benefits

There may be an amount in box B of RL-22 for medical insurance premiums. DT Max will include this amount as a deductible medical expense for Quebec income tax purposes. See also Releve22 , Medical and Optimize .

Federally, the taxable amount of insurance plan coverage is reported on the T4A as other income in box 28. Enter the amount with Other-Income.t in the T-Slip group and use [Alt-J] to enter zero (0) for Quebec ( Releve22 ).

Releve22

RL-22 is issued to some firms like construction companies that are governed by legislation (such as CCQ). The employers of such firms do not know the particular amounts for health and life insurance benefits received in total by their employees. A company that manages the plan will produce a RL-22 with the exact amounts indicated therein.

Companies who are not governed by this kind of legislation, will not report any amount in box P of RL-1. Instead, an amount is reported in box J of RL-1 (health insurance portion of the employees insurance plan benefit). This amount is entered with Medical-InsQ .

The following options are applicable for the keyword Releve22.

• Insurance benefits (RL-22 Box A)

Insurance benefits indicated in box A of the RL-22. DT Max This is the actual taxable insurance benefit received by the employee. DT Max will deduct the estimated amount included in box P of the RL-1 (see Insur-BenQ) from this amount to determine the correction of employment income to be applied on line 105 of the Quebec income tax return.

• Medical insurance premiums (RL-22 Box B)

Value of the coverage received by the individual under a private health services plan indicated in box B of the RL-22. DT Max will include this amount as a deductible medical expense for Quebec income tax purposes. See the keyword Medical and Optimize for more information.

RL22-Amended

The following options are applicable for the keyword RL22-Amended.

• Original
• Quebec

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

RL22-NameIssuer

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

RL22-ProtectBegin

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

RL22-ProtectEnd

Board.t4

The following options are applicable for the keyword Board.t4.

• Housing, board and lodging
• Cleric's housing allowance

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10400 - Other employment income
Line 23100 - Clergy residence deduction

  See the CRA's general income tax guide:
Line 10400 - Other employment income

Travel.t4

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Employ-Car   

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Interest-Free

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Employ-Stock   

This deduction is 1/2 of the stock option benefits entered under the keyword Employ-Stock. To claim the deduction, you have to enter the amount showing in the footnotes using the keyword Footnotes.t4 DT Max will then claim the proper deduction on line 24900 of the federal income tax return and on line 297 of the Quebec income tax return. Use [Alt-J] to enter different values for other jurisdictions.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 24900 - Security options deductions

  See the CRA's general income tax guide:
Line 25100 - Limited partnership losses of other years

Employ-Stock-After   

This deduction is 1/2 of the stock option benefits entered under the keyword Employ-Stock. To claim the deduction, you have to enter the amount showing in the footnotes using the keyword Footnotes.t4 DT Max will then claim the proper deduction on line 24900 of the federal income tax return and on line 297 of the Quebec income tax return. Use [Alt-J] to enter different values for other jurisdictions.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 24900 - Security options deductions

  See the CRA's general income tax guide:
Line 25100 - Limited partnership losses of other years

OtherTaxBen   

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Commission.t

DT Max will enter this amount on line 10120 of the federal tax return and on line 100 of the Quebec tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10120 - Commissions included on line 10100 (box 42 on all T4 slip)

Deferred-Salary.t4

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Tips-Que.t4

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Tips-Allocated-Q

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Phased-Retirement

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

IFC-Ded.t4

If the employee carried out duties as a foreign specialist, they may be entitled to a deduction (line 297, code 9). To calculate the amount of the deduction, multiply the income from all sources that they earned in the current year during the period in which they worked for a corporation or partnership operating an international financial centre (IFC) by the exemption rate indicated in the middle of the RL-1 slip.

If they were an employee of a corporation or partnership operating an IFC, and they held a certificate issued by the ministère des Finances, they may claim a deduction not exceeding the remuneration received for the current year from their employer, minus the expenses incurred in the course of their employment duties (line 207), multiplied by the exemption rate of 20%. This deduction cannot exceed $26,667.

You must enclose with the return the certificate issued to the employer by the ministère des Finances and the letter that the employer provided to the employee regarding their employment with the IFC.

ForeignFarm.t4

• the Mexican Seasonal Agricultural Workers Program, implemented under a memorandum of understanding reached between the government of Mexico and the government of Canada;
• the Caribbean Seasonal Agricultural Workers Program, implemented under a memorandum of understanding reached between the governments of certain Caribbean Commonwealth countries and the government of Canada;
• the Pilot Project for Hiring Foreign Workers in Occupations that Usually Require a High School Diploma or Job-Specific Training, developed by the government of Canada.

Amended-Slip

To avoid duplication, the original slip should not be entered if an amended slip is entered.

The following options are applicable for the keyword Amended-Slip.

• Original
• Federal
• Quebec
• Federal and Quebec

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Tax-Transf-Que

By default, DT Max will transfer 45% of the federal tax to Quebec. The tax transfer will appear on line 43800 of the federal return and on line 454 of the Quebec return.

Use the keyword Tax-Transf-Que to indicate the amount of tax you wish to transfer. You can transfer up to 45% of the income tax shown on information slips issued outside Quebec.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 43800 - Tax transfer for residents of Quebec

  See the CRA's general income tax guide:
Line 43800 - Tax transfer for residents of Quebec

Footnotes.t4   

The following options are applicable for the keyword Footnotes.t4.

• [31] Special work site

Enter the amount of "special work site" as indicated in box 31 in the "Other information" area at the bottom of the T4 slip.

If the employee received a benefit for board and lodging at a special work site in a prescribed zone, the corresponding amount indicated in box 31 is the exempt portion that relates to work sites within 30 kilometres from the nearest urban area having at least 40,000 persons). This amount is not included in box 14.

• Memo [33] Medical travel assistance

Enter the amount of "medical travel assistance" as indicated in box 33 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported on the tax return (Canada Revenue Agency use only).

To obtain the Northern residents deduction, the footnote amount must also be entered with the keyword Travel-Exp in the sub-group Travel within the NorthernDeduct group.

• [39] Security options ded. 110(1)(d)

Enter the amount of "security options deduction, per S110(1)(d)" as indicated in box 39 in the "Other information" area at the bottom of the T4 slip and 50% of this amount as indicated in box A-9 of the RL-1 slip.

This amount will be reported on line 24900 of the federal income tax return and 50% of this amount will be reported on line 297 of the Quebec income tax return.

The federal deduction is equal to 50% of the amount of the taxable benefit and the Quebec deduction is equal to 25% of the amount of the taxable benefit.

• [39] Security options ded. of Innov. SMEs

Enter the amount of "employee stock option benefit granted to employees of innovatives SMEs, per S110(1)(d)" as indicated in box 39 in the "Other information" area at the bottom of the T4 slip.

This amount is the "stock option deduction of Innovative SMEs". This amount will be reported on line 24900 of the federal income tax return and line 297 of the Quebec income tax return. The federal deduction is equal to 50% of the amount of the taxable benefit and the Quebec deduction is equal to 50% of the amount of the taxable benefit.

• [41] Security options ded. 110(1)(d.1)

Enter the amount of "security options deduction, per S110(1)(d.1)" as indicated in box 41 in the "Other information" area at the bottom of the T4 slip and 50% of this amount as indicated in box A-10 of the RL-1 slip.

This amount will be reported on line 249 of the federal income tax return and 50% of this amount will be reported on line 297 of the Quebec income tax return. The federal deduction is equal to 50% of the amount of the taxable benefit and the Quebec deduction is equal to 25% of the amount of the taxable benefit.

• [41] Security options ded. of Innov. SMEs

Enter the amount of "employee stock option benefit granted to employees of innovatives SMEs, per S110(1)(d.1)" as indicated in box 41 in the "Other information" area at the bottom of the T4 slip.

This amount is the "stock option deduction of Innovative SMEs". This amount will be reported on line 24900 of the federal income tax return and line 297 of the Quebec income tax return. The federal deduction is equal to 50% of the amount of the taxable benefit and the Quebec deduction is equal to 50% of the amount of the taxable benefit.

• [43] Canadian Forces personnel

Enter the amount of "Canadian Forces Personnel" as indicated in box 43 in the "Other information" section and as indicated in box A-7 of the RL-1 slip.

A deduction can be claimed on line 24400 of the federal return and on line 297 of the Quebec return.

• [43] Police deduction

Enter the amount of "Police deduction" as indicated in box 43 in the "Other information" section and as indicated in box A-7 of the RL-1 slip.

A deduction can be claimed on line 24400 of the federal return and on line 297 of the Quebec return.

• Memo [69] Indian (exempt inc.) - Non-elig. retir. allow.

Enter the amount of "status Indian (exempt income) - Non-eligible retiring allowances" as indicated in box 69 in the "Other information" area at the bottom of the T4 slip.

This amount of retiring allowances (also called severance pay) is the amount that was paid to a Status Indian in the year and is not eligible for transfer to an RPP or RRSP.

• RPP contributions (past service)

Enter the amount the employee contributed to a RPP which relates to post-1989 past service contributions included in box 032 of the T4A. Do not enter with this option the amount of RPP pre-1990 past services indicted in the footnotes section of the T4A.

• [71] Indian (exempt income) - Employment

Enter the "amount of the exempt salary or wages paid in the year" of "status Indian employee" as indicated in box 71 in the "Other information" area at the bottom of the T4 slip. Starting in 1996, this amount shows in box R of RL-1.

In the case of an Indian residing in Quebec and having tax-exempt employment income earned outside Quebec, DT Max will include this amount on line 54377 of federal Schedule 10, as well as line 30 of Schedule R for the purposes of calculating the Quebec parental insurance plan (QPIP) premium payable on employment income.

To indicate that the taxpayer is an eligible Indian, you must also enter the keyword Indian.

• [74] Portion past service for 1989 or earlier (contributor)

Enter the amount of "Past service contributions for 1989 or earlier years while a contributor" as indicated in box 74 in the "Other information" area at the bottom of the T4 slip.

This represent the amount the employee contributed to a RPP which relates to pre-1990 past service contributions made by the employee while a contributor, identified in the T4 and T4A footnotes as "RPP pre-1990 past service while a contributor."

• [75] Portion past service for 1989 or earlier(not a contr.)

Enter the amount of "Past service contributions for 1989 or earlier years while not a contributor" as indicated in box 75 in the "Other information" area at the bottom of the T4 slip.

This represent the amount the employee contributed to a RPP which relates to pre-1990 past service contributions made by the employee while not a contributor, identified in the T4 and T4A footnotes as "RPP pre-1990 past service while not a contributor."

• [77] Workers' comp. benef. repaid to the employer

Enter the amount of "workers' compensation benefits repaid to the employer" as indicated in box 77 in the "Other information" area at the bottom of the T4 slip.

This amount is a deduction allowed as other employment expenses on line 22900 (federally only).

• [77] Workers' comp. benef. repaid

Enter the amount of "workers' compensation benefits repaid to the employer" as indicated in box 77 in the "Other information" area at the bottom of the T4 slip and as indicated in box A-3 or O-4 of the RL-1 slip.

This amount is a deduction allowed as other employment expenses on line 22900 of the Federal tax return and on line 207 of the Quebec tax return.

• Memo [78] Fishers - Gross earnings

Enter the amount of "fishers - Gross income" as indicated in box 78 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported" on the tax return (Canada Revenue Agency use only).

• Memo [79] Fishers - Net partnership amount

Enter the amount of "fishers - Net partnership amount" as indicated in box 79 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported on the tax return (Canada Revenue Agency use only).

• Memo [80] Fishers - Shareperson amount

Enter the amount of "fishers - Shareperson amount" as indicated in box 80 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported on the tax return (Canada Revenue Agency use only).

• Memo [81]/[29=11] Placement or employment agency workers

Enter the amount of "placement or employment agency workers - Gross income" as indicated in box 81 in the "Other information" area at the bottom of the T4 slip and with code 11 in box 29.

• Memo [82] Drivers of taxis & other passenger-carrying veh.

Enter the amount of "Taxi drivers or drivers of other passenger-carrying vehicles - Gross income" as indicated in box 82 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported on the tax return (Canada Revenue Agency use only).

• Memo [83] Barbers or hairdressers

Enter the amount of "Barbers or hairdressers - Gross income" as indicated in box 83 in the "Other information" area at the bottom of the T4 slip. This entry is a memo only and is not reported on the tax return (Canada Revenue Agency use only).

• [87] Volunteer firefighter exempt amt

Enter the amount (up to $1,000) of "Volunteer firefighter exempt amount" as indicated in box 87 in the "Other information" area at the bottom of the T4 slip and as indicated in the RL-1 slip box L-2 (up to $1,380). This amount is not included in box 14.

• [87] Search and rescue volunteer amt

Enter the amount (up to $1,000) of "Search and Rescue Volunteer amount" as indicated in box 87 in the "Other information" area at the bottom of the T4 slip and as indicated in the RL-1 slip box L-2 (up to $1,380). This amount is not included in box 14.

• Memo [88] Indian (exempt income) - Self-employment
• [91] Security options ded. 110(1)(d)
• [91] Security options ded. of Innov. SMEs
• [92] Security options ded. 110(1)(d.1)
• [92] Security options ded. of Innov. SMEs
• [94] Indian, RPP contributions
• [95] Indian, Unions dues
• Note - Emergency volunteer allowance exemption
• Note - Poverty - income remitted to Order

Indicate the amount of income earned and remitted to the taxpayer's monastic order (vow of perpetual poverty). This amount will be deducted on line 25600 of the federal income tax return.

• RL-1 [A-6] - Deduction granted to Quebec sailors

Enter the amount of the deduction given to Quebec sailors involved in the international transportation of merchandise. That deduction is equal to 100% of the employment income earned on a ship. The eligibility stamp issued by the Ministry of Transportation must be attached to your return.

• RL-1 [A-9] - Deduction for foreign specialists (ITDC)
• RL-1 [A-10] - Deduction for foreign researchers
• RL-1 [A-11] - Ded. for foreign researcher on a PhD stage
• RL-1 [A-12] - Deduction for foreign experts
• RL-1 [A-13] - Deduction for foreign professors
• Ded. on lines 105, 205 and 207 for income in Box A
• RL-1 [O code RB]- Scholarships, bursaries, prizes

The amount of sums received may appear at the centre of RL-1, below the words "Scholarships, fellowships, bursaries and prizes for remarkable achievement, not included in box O".

You are not required to include scholarships, bursaries and prizes for a remarkable achievement received by a taxpayer during the year if he is taking an undergraduate degree or courses leading to a master's or a doctoral degree, except in the case of bursaries and prizes granted under the Act respecting financial assistance for education expenses, the Canada Student Financial Assistance Act or any provincial statute governing financial assistance to post-secondary students.

• RL-1 [201] - Child care allowance
• RL-1 [211] - Benefit related to previous employment (Q102)

The eligible employment income for the deduction for workers on line 201 does not include the following income:

1. employment income consisting solely of taxable benefits that you received from previous employment;
2. employment income received as an elected member of a municipal council; a member of the council or executive committee of a metropolitan community or a regional county municipality; a member of a municipal utilities commission or corporation; or a member of a school board;
3. employment income received as a member of the National Assembly, the House of Commons or the Senate of Canada, or a legislative assembly of another province.

Indicate the income not eligible for the deduction for workers using this option.

• RL-1 [D-1] - Retirement compensation arrangement (Q207)
• RL-1 [G-1] - Taxable benefit in kind (Q102)

Enter the amount shown in box G-1 of the RL-1 slip. This amount is the value of a taxable benefit paid in kind. This benefit represents pensionable salary or wages and the employee may make optional QPP contributions on the value of this benefit.

• RL-1 [L-4] - Benefit from a debt for the acquis. of invest.
• Note - Income not eligible for the Quebec deduc. for worker

Use this option to enter the working income that is not eligible for the Quebec deduction for worker on line 201 of the Quebec tax return. The following employment income are not eligible :

• employment income received as an elected member of a municipal council; a member of the council or executive committee of a metropolitan community or a regional county municipality; a member of a municipal utilities commission or corporation; or a member of a school board;
• employment income received as a member of the National Assembly, the House of Commons or the Senate of Canada, or a legislative assembly of another province.

If the taxpayer was 61 or older on December 31, 2025, however, this employment income is eligible for the tax credit for career extension on line 391 of the Quebec tax return and will be added to line 1 of the Quebec work chart 391.

• Note - Income not dealing at arm's length (Q391)

Use this option to enter the working income received from an employer with whom you are not dealing at arm's length or income received from an employer that is a partnership, if you are not dealing at arm's length with one of the members of the partnership. This income is not eligible for tax credit for career extension on line 391 of the Quebec tax return and will be deducted to line 1 of the Quebec work chart 391.

• Note - Amount earned before birthday (Q391)
• Note - Amount from a previous year (Q391)
• Note - Wage loss replacement contributions (F10130)

Enter the amount of wage loss replacement premiums paid by the taxpayer as noted on his T4 and/or RL1 statements of remuneration paid. If wage loss replacement is included in Box 14 of the T4 and/or Box A of the RL1 then the amount of wage loss replacement premiums the taxpayer paid must be deducted manually from income.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):

Line 10100 - Employment income (box 14 on all T4 slips)
Line 20810 - PRPP employer contributions
Line 22100 - Carrying charges and interest expenses
Line 24400 - Canadian Forces personnel and police deduction (box 43 on all T4)
Line 24900 - Security options deductions

  See the CRA's general income tax guide:
Line 10100 - Employment income
Line 22100 - Carrying charges, interest expenses, and other expenses
Line 25100 - Limited partnership losses of other years

Exemption-Rate

• Q297 Code 03 Deduction for foreign researchers
• Q297 Code 04 Deduction for foreign experts
• Q297 Code 05 Deduction for foreign researchers on a post-doctoral internship
• Q297 Code 06 Deduction for foreign specialists
• Q297 Code 19 Deduction for foreign professors

A = RL-1 Boxes A-9, A-10, A-11, A12 or A-13 (the part of the eligible income for the year certified by the employer in a prescribed manner); B = The sum of the deductions claimed on lines 105, 205 and 207 for the income from RL-1 Box A (use the keyword Footnotes.t4 to indicate this amount); C = RL-1 Box A-14 (% of exempt employment income).

Election-CPP

Type-of-Employ

The following options are applicable for the keyword Type-of-Employ.

• A Employment by more than one employer at the same time

A Employment in Canada by more than one employer at the same time, with the result that the year's basic exemption used to withhold CPP and Quebec Pension Plan (QPP) contributions was more than $3,500 for the year.

• B Employment received tips, gratuities, or other earnings

B Employment that was pensionable employment where you received tips, gratuities, or other earnings from that pensionable employment from which the employer did not have to withhold CPP or QPP contributions.

• C Employment outside Canada by a Canadian employer, no CPP

C Employment outside Canada by a Canadian employer (including the federal government), and the employer has not agreed to cover the employment under the CPP.

• D Employment by an international organization, no CPP

D Employment in Canada by an international organization or by the government of another country, and the employer has not agreed to cover the employment in Canada under the CPP.

• E Employment by an employer who is not resident, no CPP

E Employment in Canada by an employer who is not resident in Canada, does not have an establishment in Canada, and has notundertaken to cover the employment in Canada under the CPP.

• F Employ. in agric./... less than 25 days or less than $250

F Employment in Canada in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering for less than 25 days in the year or where the cash remuneration was less than $250.

• G Empl. casual nature, other than for the employer's trade

G Employment in Canada of a casual nature, other than for the employer's trade or business.

• H Empl. less than 35 hrs in the year for referendum/elect.

H Employment in Canada by the federal or a provincial or municipal government or a school board for less than 35 hours in the year for any referendum or election for public office, if you were not regularly employed by that employer.

• I Empl. less than 7 days in the yr, not regularly employed

I Employment in Canada for less than seven days in the year (for example, at a circus, fair, parade, carnival, exposition, or exhibition), as long as you were not an entertainer and you were not regularly employed by that employer.

• J Empl. outside Can. where, you did not have to contribute

J Employment outside Canada where, under the laws of the other country, you did not have to contribute to a plan that is similar to the CPP.

• K Empl. intern. transp. partly inside/partly outside Can.

K Employment in international transportation partly inside and partly outside Canada, and you were not required to contribute to a plan similar to CPP under the laws of a country other than Canada.

• L Empl. fighting a disaster/ engaging in a rescue operation

L Employment in Canada fighting a disaster or engaging in a rescue operation if you were not regularly employed by that employer.

• M Empl. Indian registered under the Indian Act

M Employment in Canada if you are an Indian registered, or entitled to be registered, under the Indian Act who received a tax-exempt salary or wages from an employer who has not undertaken to cover the employment under the CPP.

• O Empl. mult. contracts of empl. with the same employer

O Employment in Canada where you had multiple contracts of employment with the same employer, with the result that the year's basic exemption used to withhold CPP and QPP contributions was more than $3,500 for the year.

• P Empl. more than one employer, did not receive CPT30

P Employment in Canada with more than one employer during the year, where one or more employer(s) did not withhold CPP contributions because the employer(s) did not receive a copy of your completed Form CPT30 revoking your election to stop contributing to CPP (Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election).

Employer-Address

Election-QPP.t4

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

RR-50-Election

An election filed using Form RR-50 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the month following the date the taxpayer gave the RR-50 form to the employer.

However, if the taxpayer was at least 65 years of age but under 73 and elects to stop paying QPP contributions on the self-employment earnings earlier than the date on the form RR-50, then use Elect-Stop-QPP .

Enter the effective date based on the date on Part 4 "Election and certification" of Form RR-50 - Election to stop contributing to the Quebec Pension Plan, or revocation of a prior election. The election takes effect on the first day of the month following the date entered.

Enter the effective date based on the date on Part 4 "Revocation and certification" of Form RR-50 - Election to stop contributing to the Quebec Pension Plan, or revocation of a prior election. The election takes effect and QPP contributions will restart on the first day of the month following the date entered.

The following options are applicable for the keyword RR-50-Election.

• Elect to stop contributing to the QPP
• Revoke an election in order to start contrib. to the QPP

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)

  See the CRA's general income tax guide:
Line 10100 - Employment income

Volunteer

• the taxpayer was a volunteer firefighter or a search and rescue volunteer during the year; and
• the taxpayer completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.

If the conditions are met in Quebec, you may claim a $480 non-refundable tax credit amount on line 390, which corresponds to 16% of a $3,000 amount.

The following options are applicable for the keyword Volunteer.

• Volunteer firefighters
• Search and rescue volunteer
• Not eligible for the volunteer credit

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31220 - Volunteer firefighters' amount
Line 31220 - Search and rescue volunteers amount

  See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild

Prov-Volunteer.sk

You can claim $3,000 for the VFA (line 58315) or the SRVA (line 58316), but not both, if you meet all of the following conditions:

• you were a volunteer firefighter or a search and rescue volunteer during the year; and
• the taxpayer at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.

You can combine the hours you volunteered for both search and rescue and firefighter activities to claim either the VFA or the SRVA. However, if the taxpayer was also employed by the same organization, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that organization in determining if you have met the 200-hour threshold.

The following options are applicable for the keyword Prov-Volunteer.sk.

• Volunteer emergency medical first responder services
• Not eligible for the volunteer credit

Volunteer-Hours

However, if the taxpayer provided services to the same fire department, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that department in determining if he has met the 200-hour threshold.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31220 - Volunteer firefighters' amount
Line 31220 - Search and rescue volunteers amount

  See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild

CPT20

The election has to be filed on or before June 15 2027, and the required contributions have to be paid on or before April 30, 2027.

The following options are applicable for the keyword CPT20.

• Other employment earning
• Tax-exempt self-employment of an Indian (Type N)

Type-Employment

The following options are applicable for the keyword Type-Employment.

• A Employment by more than one employer at the same time

A Employment in Canada by more than one employer at the same time, with the result that the year's basic exemption used to withhold CPP and Quebec Pension Plan (QPP) contributions was more than $3,500 for the year.

• B Employment received tips, gratuities, or other earnings

B Employment that was pensionable employment where you received tips, gratuities, or other earnings from that pensionable employment from which the employer did not have to withhold CPP or QPP contributions.

• C Employment outside Canada by a Canadian employer, no CPP

C Employment outside Canada by a Canadian employer (including the federal government), and the employer has not agreed to cover the employment under the CPP.

• D Employment by an international organization, no CPP

D Employment in Canada by an international organization or by the government of another country, and the employer has not agreed to cover the employment in Canada under the CPP.

• E Employment by an employer who is not resident, no CPP

E Employment in Canada by an employer who is not resident in Canada, does not have an establishment in Canada, and has notundertaken to cover the employment in Canada under the CPP.

• F Employ. in agric./... less than 25 days or less than $250

F Employment in Canada in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering for less than 25 days in the year or where the cash remuneration was less than $250.

• G Empl. casual nature, other than for the employer's trade

G Employment in Canada of a casual nature, other than for the employer's trade or business.

• H Empl. less than 35 hrs in the year for referendum/elect.

H Employment in Canada by the federal or a provincial or municipal government or a school board for less than 35 hours in the year for any referendum or election for public office, if you were not regularly employed by that employer.

• I Empl. less than 7 days in the yr, not regularly employed

I Employment in Canada for less than seven days in the year (for example, at a circus, fair, parade, carnival, exposition, or exhibition), as long as you were not an entertainer and you were not regularly employed by that employer.

• J Empl. outside Can. where, you did not have to contribute

J Employment outside Canada where, under the laws of the other country, you did not have to contribute to a plan that is similar to the CPP.

• K Empl. intern. transp. partly inside/partly outside Can.

K Employment in international transportation partly inside and partly outside Canada, and you were not required to contribute to a plan similar to CPP under the laws of a country other than Canada.

• L Empl. fighting a disaster/ engaging in a rescue operation

L Employment in Canada fighting a disaster or engaging in a rescue operation if you were not regularly employed by that employer.

• M Empl. Indian registered under the Indian Act

M Employment in Canada if you are an Indian registered, or entitled to be registered, under the Indian Act who received a tax-exempt salary or wages from an employer who has not undertaken to cover the employment under the CPP.

• O Empl. mult. contracts of empl. with the same employer

O Employment in Canada where you had multiple contracts of employment with the same employer, with the result that the year's basic exemption used to withhold CPP and QPP contributions was more than $3,500 for the year.

• P Empl. more than one employer, did not receive CPT30

P Employment in Canada with more than one employer during the year, where one or more employer(s) did not withhold CPP contributions because the employer(s) did not receive a copy of your completed Form CPT30 revoking your election to stop contributing to CPP (Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election).

Employment-Inc

Other-Income.c

Tax-Exempt-Bus

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):

Employer-Address.c

Reserve-Address

CPP-Contributions

QPP-Contributions

Def-StockOpt   

Disp-StockOp   

The following options are applicable for the keyword Disp-StockOp.

• Before June 25, 2024
• After June 24, 2024
• Portion: property used for business (TP-776.42 L. 96)
• Portion: prop. used to earn prop. inc. (TP-776.42 L. 100)

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 24900 - Security options deductions

  See the CRA's general income tax guide:
Line 25100 - Limited partnership losses of other years

Legal-T4

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

  See the CRA's general income tax guide:
Line 22900 - Other employment expenses