Key points
- Payers must give you most slips by the last day of February (for 2026 slips, 1 March 2027, because 28 February 2027 is a Sunday). T3, T5013 and NR4 slips can come at the end of March.
- The CRA usually has most slips by the end of February and shows them in My Account by mid-March.
- You report all your income, even when no slip arrives. If a slip is late, you can estimate from pay stubs or statements.
- Many boxes are already included in another box (for example T4 box 40 is inside box 14). Adding them again is the most common slip mistake.
- Keep your slips and records for at least six years.
Line numbers on this page are from the CRA's current return pages (2025 tax year), read on 28 Oct 2026. The 2026 forms aren't out yet; we re-check this page when the CRA publishes them in early 2027.
Which slips should I expect?
Start with your situation in 2026. If a slip on this list didn't arrive, check My Account or ask the payer before you file.
| Your situation in 2026 | Slips you may get | Often missed |
|---|---|---|
| Employee | T4 from each employer, RRSP contribution receipts, T4FHSA | A T4 from a second or short job; T4PS from a profit-sharing plan |
| Retired | T4A(OAS), T4A(P), T4A (workplace pension), T4RIF, T5 | A T4RSP after an RRSP withdrawal; foreign pensions (no Canadian slip) |
| Self-employed | Often none. Some clients send a T4A (box 048 or 020); federal bodies send a T1204 | Income with no slip at all, which you still report |
| Investor | T5, T3, T5008, T5013 | Interest under $50 (no T5 needed, still taxable); T3 slips that come in March |
| Student | T2202, T4A box 105 (scholarships), T4 from a part-time job | The T2202 comes from your school, not the CRA; ask the registrar if you can't find it |
| Newcomer | T4 from a Canadian job, T2202, T5 from a Canadian bank | Income from before you arrived and from abroad has no Canadian slip |
| Laid off | T4 from the employer, T4E from Service Canada | Severance or retiring allowance (T4 codes 66 and 67); a Record of Employment is not a tax slip |
Low income or on assistance? You may also get a T5007 or an RC210. The Canada Child Benefit (CCB) is tax-free and has no slip (see RC62).
T4: Statement of Remuneration Paid (employment income)
Your employer sends a T4 for the pay, taxable benefits and deductions from each job. If you had two jobs, you get two T4s.
- Sent byEach employer
- ArrivesBy the last day of February (1 March in 2027)
- Main lines10100, 43700, Schedule 8
| Box | What it means | Where it goes |
|---|---|---|
| 14 | Employment income, including taxable benefits | Line 10100 |
| 16 and 17 | CPP (16) or QPP (17) contributions taken from your pay | Schedule 8 (or Form RC381), then lines 30800 and 22215 |
| 16A and 17A | Second CPP or QPP contributions (CPP2), on pay above the first ceiling | Schedule 8 (or RC381), then line 22215 |
| 18 | EI premiums taken from your pay | Line 31200 |
| 20 | Registered pension plan (RPP) contributions, including past service | Line 20700 |
| 22 | Income tax deducted | Line 43700 |
| 24 | EI insurable earnings, used to work out box 18. Not income. | Not entered; used to check an EI overpayment (line 45000) |
| 26 | CPP/QPP pensionable earnings, used to work out boxes 16 and 16A. Not income. | Not entered; used to check a CPP overpayment (line 44800) |
| 44 | Union dues | Line 21200 |
| 46 | Charitable donations made through payroll | Schedule 9, line 1 (line 34900) |
| 52 | Pension adjustment: the value of pension benefits you earned. Not income or a deduction. | Line 20600 (lowers next year's RRSP room) |
| 85 | Premiums you paid for a private health services plan | Medical expenses, lines 33099 or 33199 |
Codes in "Other information" (bottom of the T4)
- 30, 32, 34, 36, 38, 40 (board and lodging, travel in a prescribed zone, personal use of an employer car, low-interest loans, security options, other taxable allowances and benefits): already in box 14. Don't enter them again.
- 39 and 41 (security options deductions): line 24900.
- 42 (employment commissions): line 10120. Already in box 14.
- 43 (Canadian Armed Forces personnel and police deduction): line 24400.
- 57 to 60 (employment income for set date ranges, March 15 to September 26): already in box 14.
- 66 and 67 (eligible and non-eligible retiring allowances): see line 13000.
- 77 (workers' compensation repaid to the employer): line 22900.
- 81, 82, 83 (gross income of placement agency workers, taxi and passenger-vehicle drivers, barbers and hairdressers): Form T2125, not line 10100.
- Box 45 (dental benefits code): for the Canadian Dental Care Plan. Not reported on your return.
Common mistakes
- Adding a code from "Other information", such as code 40, on top of box 14. It's already counted.
- Entering box 24 or 26 as income. They are only the earnings your employer used to work out EI and CPP.
- Leaving out a T4 from a job you left early in the year.
Missing or wrong?
Ask the employer first; they must give you the slip by the last day of February (1 March 2027 for 2026 slips) and can send an amended T4. Then check My Account. If it still isn't there when you file, estimate from your last pay stub and attach a note with the employer's name and address (or keep it, if you file online).
Work out your refund or balance from boxes 14, 16, 16A, 18 and 22: Income tax calculator 2026.
T4A: Pension, retirement, annuity and other income
A T4A reports money that isn't regular pay: workplace pensions, lump sums, scholarships, and fees paid to you as a self-employed person.
- Sent byPension plans, schools, clients and other payers
- ArrivesBy the last day of February (1 March in 2027)
- Main lines11500, 13000, 13499 to 14300, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 016 | Pension or superannuation | Line 11500 (may qualify for the pension income amount, line 31400) |
| 018 | Lump-sum payments, such as a pension payout you can't transfer | Line 13000 |
| 020 | Self-employed commissions | Gross on line 13899, net on line 13900 |
| 022 | Income tax deducted | Line 43700 |
| 024 | Annuities | Line 11500 if you're 65 or older; other cases, see the CRA's line 11500 page |
| 028 | Other income not reported elsewhere on the slip | Line 13000, or a self-employment line (13499 to 14300) |
| 048 | Fees for services, paid to you as a self-employed person | Your self-employment income (lines 13499 to 14300), with your expenses on Form T2125 |
| 105 | Scholarships, fellowships, bursaries and artists' project grants | Line 13010, only the part above your scholarship exemption |
Other T4A boxes you may see
- 107 wage-loss replacement plan, 118 medical premium benefits, 119 group term life premiums, 127 veterans' benefits: line 10400.
- 117 loan benefits, 130 apprenticeship grants, 134 TFSA or FHSA taxable amount for a qualified donee, 154 cash award or prize: line 13000.
- 131 registered disability savings plan (RDSP): line 12500.
- 135 premiums you paid for a private health services plan: medical expenses, line 33099.
- 197 to 204 COVID-19 benefits (CERB, CESB, CRB and others): line 13000.
Common mistakes
- Treating box 048 like a T4. Usually no tax or CPP comes off fees, so you report them as business income, claim your expenses, and pay CPP on the profit.
- Reporting all of box 105 when you were a full-time qualifying student. A post-secondary award for your program can be fully exempt.
- Forgetting box 022 tax already paid.
Missing or wrong?
Ask the payer for a copy or an amended slip, and check My Account. No T4A for fees you earned? You still report them: your own invoices and bank deposits are the record.
Paid fees on a T4A? Self-employed tax calculator.
T4E: Employment Insurance and other benefits
A T4E shows the Employment Insurance (EI) benefits paid to you: regular, sickness, maternity, parental and other benefits, and the tax taken off.
- Sent byService Canada
- ArrivesBy the end of February; also in My Service Canada Account
- Main lines11900, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 14 | Total benefits paid. Includes boxes 15, 17, 18, 33, 36 and 37. | Line 11900 (box 14 minus any box 18) |
| 15 | Regular and other benefits (part of box 14) | Not entered again; used for the repayment chart |
| 22 | Income tax deducted | Line 43700 |
| 7 | Repayment rate. If it shows 30%, you may have to repay some benefits at higher income. | Repayment chart on the slip, then lines 23500 and 42200 |
| 30 | Total you repaid directly | Line 23200 |
Common mistakes
- Adding box 15 or 37 on top of box 14. They're already inside it.
- Not having enough tax taken off. EI is taxable; if box 22 is small and you also worked, you may owe.
- Missing the repayment: with a 30% rate in box 7 and net income over the threshold ($82,125 for 2025), part of the regular benefits comes back.
Missing or wrong?
Sign in to My Service Canada Account to see or print it, or check CRA My Account. Questions about the amounts go to Service Canada, which issues the slip.
Estimate your weekly EI and how long it lasts: EI calculator 2026.
T4A(OAS): Old Age Security
Shows the Old Age Security (OAS) pension and any Guaranteed Income Supplement or allowance paid to you, plus tax and OAS recovery tax withheld.
- Sent byService Canada
- ArrivesBy the end of February
- Main lines11300, 14600, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 18 | Taxable OAS pension paid | Line 11300 |
| 19 | Gross OAS pension for the year | Not entered |
| 20 | Overpayment recovered from your pension | Line 23200 |
| 21 | Net supplements (Guaranteed Income Supplement, allowance) | Line 14600, and deducted on line 25000 |
| 22 | Income tax deducted, including any OAS recovery tax withheld | Line 43700 |
OAS recovery tax
If your net income is over the threshold, you repay 15% of the amount above it. The threshold is $93,454 for 2025 income (repaid July 2026 to June 2027) and about $95,323 for 2026 income (Service Canada's estimate). The repayment is worked out with the line 23500 chart and goes on lines 23500 and 42200. Tax already withheld for it is in box 22.
Common mistakes
- Putting box 22 recovery tax on line 23200. It belongs on line 43700 with other tax deducted.
- Missing that box 21 supplements count in net income, even though they're deducted again later.
Missing or wrong?
Request a copy from Service Canada (1-800-277-9914) or view it in CRA My Account once it's there.
More on OAS and the Guaranteed Income Supplement: Benefits for seniors.
T4A(P): Canada Pension Plan benefits
Shows the CPP benefits paid to you: retirement, survivor, disability, children's, death and post-retirement benefits.
- Sent byService Canada
- ArrivesBy the end of February; also in My Service Canada Account
- Main lines11400, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 20 | Taxable CPP benefits: the total of boxes 14 to 19 | Line 11400 |
| 14, 15, 17, 18, 19 | Retirement, survivor, child, death and post-retirement benefits | Already in box 20. Don't add them. |
| 16 | Disability benefit (already in box 20) | Line 11410 as well, without adding it to income again |
| 22 | Income tax deducted | Line 43700 |
Common mistakes
- Adding box 14 and box 20 together, which counts the pension twice.
- Reporting a death benefit (box 18) on the deceased person's return. A beneficiary reports it on line 13000 of their own return, unless the estate files a T3 return.
Missing or wrong?
Get it from Service Canada's tax information slips online service, or view it in CRA My Account.
Planning around CPP and OAS at retirement? Personal tax preparation.
T5: Statement of Investment Income
Banks, brokers and corporations send a T5 for interest, dividends and some other investment income paid to you outside a registered account.
- Sent byBanks, brokers, corporations that paid you dividends
- ArrivesBy the last day of February (1 March in 2027)
- Main lines12000, 12010, 12100, 40425
| Box | What it means | Where it goes |
|---|---|---|
| 24 | Actual amount of eligible dividends you were paid | Not entered. Use box 25. |
| 25 | Taxable amount of eligible dividends (box 24 grossed up by 38%) | Line 12000 |
| 26 | Dividend tax credit for eligible dividends | Line 40425 (Federal Worksheet) |
| 10 | Actual amount of other-than-eligible dividends (often from small private companies) | Not entered. Use box 11. |
| 11 | Taxable amount of other-than-eligible dividends (box 10 grossed up by 15%) | Lines 12000 and 12010 |
| 12 | Dividend tax credit for other-than-eligible dividends | Line 40425 (Federal Worksheet) |
| 13 | Interest from Canadian sources | Line 12100 |
| 18 | Capital gains dividends | Schedule 3, line 17400 |
| 15 and 16 | Foreign income and foreign tax paid | Line 12100; foreign tax credit, line 40500 |
Common mistakes
- Reporting the actual dividend (box 24 or 10) instead of the taxable amount (box 25 or 11). Box 25 is higher on purpose; the dividend tax credit then brings the tax down.
- Leaving out interest because no T5 came. Payers don't have to send one under $50, but the interest is still taxable.
- Reporting all of a joint account's T5. You generally report your share, based on how much you put in.
Missing or wrong?
Check your bank's or broker's online tax documents and My Account, and ask the issuer for an amended slip if it's wrong.
How dividends are taxed compared with salary: Dividend vs salary.
T3: Trust income (mutual funds, ETFs and estates)
Trusts, including most mutual funds and many ETFs held outside registered accounts, send a T3 for the income they paid or allocated to you.
- Sent byMutual fund companies, trusts, estates
- ArrivesBy the end of March
- Main lines12000, 13000, Schedule 3
| Box | What it means | Where it goes |
|---|---|---|
| 49 and 23 | Actual amounts of eligible (49) and other-than-eligible (23) dividends | Not entered. Use boxes 50 and 32. |
| 50 and 32 | Taxable amounts of eligible (50) and other-than-eligible (32) dividends | Both on line 12000; box 32 also on line 12010 |
| 51 and 39 | Dividend tax credits | Line 40425 |
| 21 | Capital gains | Schedule 3, line 17600 (box 21 minus any box 30) |
| 26 | Other income | Line 13000 (box 26 minus any box 31) |
| 25 | Foreign non-business income | Line 12100, and Form T2209 |
| 42 | Return of capital: lowers your cost base. Not income this year. | Not entered; adjust your adjusted cost base (ACB) |
Common mistakes
- Filing before the T3 arrives in March, then having to change the return.
- Ignoring box 42. It isn't taxed now, but it lowers your cost base, so the gain is bigger when you sell.
Missing or wrong?
Check your broker's tax documents in March and ask the fund company for an amended slip if a figure is wrong.
Selling fund units later? Capital gains tax guide.
T5008: Securities sold or redeemed
Your broker sends a T5008 when you sell or redeem shares, bonds, fund units and other securities outside a registered account. It reports what you got, and sometimes what you paid.
- Sent byBrokers and dealers
- ArrivesBy the last day of February (1 March in 2027)
- Main linesSchedule 3, then line 12700
| Box | What it means | Where it goes |
|---|---|---|
| 21 | Proceeds of disposition: what you received for the securities, before any expenses | Schedule 3 (proceeds) |
| 20 | Cost or book value. May not be your adjusted cost base (ACB), so you may need to adjust it. | Schedule 3 (your adjusted cost base, not always this figure) |
| 16 and 17 | Quantity and description of what was sold | Schedule 3 (description) |
The gain is proceeds (box 21) minus your adjusted cost base and selling costs. The taxable part goes on line 12700. If you trade as a business, the CRA can treat gains as business income (line 13500) instead.
Common mistakes
- Using box 20 as your cost without checking. It can be blank or miss reinvested distributions, return of capital (T3 box 42) or shares moved from another broker.
- Reporting box 21 as income. Only the gain, after cost, is taxed.
- Expecting Auto-fill My Return to bring in everything: it sends at most 500 T5008 slips.
Missing or wrong?
Use your broker's trade confirmations and year-end realized gains report; a missing T5008 doesn't change what you have to report.
How capital gains are worked out and taxed: Capital gains tax guide.
T4RSP: RRSP income
Your RRSP issuer sends a T4RSP when you take money out of an RRSP, or an amount is treated as paid out (for example on death).
- Sent byYour RRSP issuer (bank, broker, insurer)
- ArrivesBy the end of February
- Main lines12900, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 22 | Withdrawals before the plan matured | Line 12900 |
| 16, 18, 20, 26, 28, 34 | Annuity payments, refund of premiums, refund of unused contributions, deregistration, other income, amounts on death | Line 12900 (for 20, 22 and 26 from a spousal RRSP, see Form T2205 first) |
| 25 and 27 | Lifelong Learning Plan (25) and Home Buyers' Plan (27) withdrawals | Not on line 12900 |
| 30 | Income tax deducted | Line 43700 |
Common mistakes
- Assuming the tax withheld (box 30) covers the tax. It's withheld at a set rate when you withdraw; at your full income you may owe more.
- Missing that a spousal RRSP withdrawal can be taxed to the spouse who contributed, if they paid in during the last three years.
Missing or wrong?
Ask the issuer and check My Account; T4RSP slips are part of Auto-fill My Return.
What a contribution saves you: RRSP tax savings calculator.
T4RIF: RRIF income
A registered retirement income fund (RRIF) pays out at least a minimum each year. The T4RIF reports those payments and the tax withheld.
- Sent byYour RRIF issuer
- ArrivesBy the end of February
- Main lines11500 or 13000, 43700
| Box | What it means | Where it goes |
|---|---|---|
| 16 | Taxable amounts paid in the year | Line 11500 if you're 65 or older (or received it on a spouse's death); other cases, see the CRA's line 11500 page |
| 24 | Amount above the yearly minimum (already in box 16) | Not entered again |
| 22 | Other income or deductions (a deduction shows in brackets) | Income: line 11500 or 13000; deduction: line 23200 |
| 28 | Income tax deducted | Line 43700 |
Common mistakes
- Adding box 24 to box 16. It's already inside.
- Forgetting that RRIF income at 65 or older can be split with a spouse (Form T1032).
Missing or wrong?
Ask the issuer and check My Account; T4RIF slips are part of Auto-fill My Return.
T4FHSA: First Home Savings Account
Your first home savings account (FHSA) issuer sends a T4FHSA with the year's contributions, transfers and withdrawals. Most of it goes on Schedule 15.
- Sent byYour FHSA issuer
- ArrivesBy the end of February
- Main linesSchedule 15, 20805, 12905
| Box | What it means | Where it goes |
|---|---|---|
| 18 | Contributions you made in the year | Schedule 15, line 1; the deduction you choose goes on line 20805 |
| 20 | Qualifying withdrawals to buy your first home. Not taxable. | Schedule 15, line 59 |
| 22 | Taxable withdrawals | Line 12905 |
| 32 and 34 | Transfers in from your RRSPs | Schedule 15, line 18 |
| 24 and 28 | Beneficiary distributions; property used as security for a loan | Line 12906 |
Common mistakes
- Not filing Schedule 15 in the year you open your first FHSA, even with no deduction. Your room for next year can then be wrong.
- Thinking you must deduct contributions the same year. You can carry them forward to a higher-income year.
Missing or wrong?
You're responsible for tracking your FHSA. If the slip is wrong, the issuer must send an amended T4FHSA to the CRA.
How the FHSA compares with an RRSP and TFSA: RRSP vs TFSA.
T2202: Tuition and Enrolment Certificate
Your college or university issues a T2202 showing the eligible tuition you paid and the months you were enrolled. It's what you need to claim the tuition amount.
- Sent byYour college or university
- ArrivesBy the end of February
- Main linesSchedule 11, line 32300
| Box | What it means | Where it goes |
|---|---|---|
| 26 | Total eligible tuition fees for the year | Schedule 11, then line 32300 |
| 24 and 25 | Total months enrolled part-time (24) and full-time (25) | Schedule 11 (used for provincial amounts and the scholarship exemption) |
| 11 | School type (university, college, flying school and others) | Not entered |
Common mistakes
- Not filing because income was low. Unused tuition carries forward, or part can be transferred to a parent, grandparent or spouse.
- Looking for the federal education and textbook amounts. They ended in 2017; only tuition is claimed federally.
Missing or wrong?
Contact your school, as the CRA advises; many schools post the T2202 in your online student account.
New to Canada and studying? Tax guide for newcomers.
T5007: Social assistance and workers' compensation
Shows workers' compensation benefits or social assistance paid to you. You report it as income and then deduct it, so it isn't taxed, but it still counts in the net income that benefits and credits are based on.
- Sent byThe agency or board that paid you
- ArrivesBy the end of February
- Main lines14400 or 14500, then 25000
| Box | What it means | Where it goes |
|---|---|---|
| 10 | Workers' compensation benefits | Line 14400, and deducted on line 25000 |
| 11 | Social assistance or provincial or territorial supplements | Line 14500, and deducted on line 25000 |
Common mistakes
- Leaving it off because it's not taxed. It changes your net income, and with it your benefits.
- The wrong spouse reporting box 11. If you lived with a spouse or partner, the one with the higher net income reports it.
Missing or wrong?
Ask the office or board that paid you, and check My Account; T5007 slips are part of Auto-fill My Return.
RC62: Universal Child Care Benefit statement (not the CCB)
The RC62 is the statement for the Universal Child Care Benefit (UCCB). UCCB payments ended in July 2016, but late lump sums for past years are still paid, and the RC62 reports them. The Canada Child Benefit (CCB) that replaced it is tax-free: there is no slip for the CCB and nothing to report.
- Sent byThe CRA
- ArrivesOnly if a UCCB amount was paid or repaid in the year
- Main lines11700, 21300
| Box | What it means | Where it goes |
|---|---|---|
| 10 | Total UCCB paid for the year (a lump sum for earlier years) | Line 11700, on the return of the spouse or partner with the lower net income |
| 12 | UCCB repaid for earlier years | Line 21300, by whoever reported it before |
Common mistakes
- Waiting for a CCB slip before filing. The CCB isn't taxable, so no slip comes.
- Reporting a UCCB lump sum on the higher-income spouse's return.
Missing or wrong?
Check My Account (RC62 slips are part of Auto-fill My Return) or call the CRA at 1-800-959-8281.
Estimate the CCB for July 2026 to June 2027: Canada Child Benefit calculator.
RC210: Advanced Canada Workers Benefit statement
If you got advance payments of the Canada Workers Benefit (CWB) during the year, the CRA sends an RC210 showing the total. You report it so the advances can be matched against the CWB you claim.
- Sent byThe CRA
- ArrivesAfter the year ends; also in My Account
- Main linesSchedule 6, line 41500
| Box | What it means | Where it goes |
|---|---|---|
| 10 | Advance CWB payments received | Schedule 6, Step 4, then line 41500 (Alberta has its own Schedule 6) |
Common mistakes
- Leaving the RC210 off because it "isn't income". The advances are reconciled on your return.
- Couples: the person claiming the basic CWB reports the RC210 amounts for both of you.
Missing or wrong?
View it in My Account or call the CRA. Finvo is not part of the government; the CRA decides the CWB.
Who can get the CWB: Benefits for low-income workers.
T4PS: Employee profit-sharing plan
If your employer has an employee profit-sharing plan, the plan's trustee sends a T4PS with the amounts allocated to you: dividends, capital gains and other employment income.
- Sent byThe plan's trustee or your employer
- ArrivesBy the last day of February (1 March in 2027)
- Main lines12000, 10400, Schedule 3
| Box | What it means | Where it goes |
|---|---|---|
| 25 and 31 | Taxable amounts of other-than-eligible (25) and eligible (31) dividends | Line 12000; box 25 also on line 12010 |
| 34 | Capital gains or losses | Schedule 3, line 17400 |
| 35 | Other employment income | Line 10400 |
Missing or wrong?
Ask your payroll or benefits team, who can contact the plan trustee.
T5013: Statement of Partnership Income
A partnership sends each partner a T5013 with their share of its income, losses and credits, along with the instruction sheet T5013-INST that says where each box goes.
- Sent byThe partnership
- ArrivesBy the end of March
- Main lines12200 or self-employment lines
| Box | What it means | Where it goes |
|---|---|---|
| 104 | Business income (or loss) of a limited or non-active partner | Line 12200 |
| 107 | Rental income (or loss) | Line 12600 |
| 130 and 133 | Taxable dividends (other-than-eligible and eligible) | Line 12000; box 130 also on line 12010 |
Active partners report their share on the self-employment lines (13499 to 14300) instead of line 12200.
Missing or wrong?
Ask the partnership. If no T5013 is issued, attach a copy of the partnership's financial statements to a paper return.
Rental partnership? Rental income tax calculator.
NR4: Amounts paid to non-residents
If you live outside Canada and receive Canadian income, such as interest, dividends, pensions or rent, the Canadian payer withholds non-resident tax and sends you an NR4.
- Sent byThe Canadian payer (or Service Canada for OAS)
- ArrivesBy the end of March
- Main linesUsually none; see below
| Box | What it means | Where it goes |
|---|---|---|
| 14 or 24 | Income code: the type of payment | Not entered |
| 16 or 26 | Gross income paid or credited | Your home country's return, if it taxes it; some Canadian elections |
| 17 or 27 | Non-resident tax withheld | Tax already paid to Canada; whether you file a Canadian return depends on the type of income |
| 18 or 28 | Exemption code, when less or no tax was withheld | Not entered |
Non-residents with Canadian rent can elect to file a section 216 return, and non-residents receiving OAS in some countries file an OAS Return of Income by April 30. If you're a resident of Canada and got an NR4, ask the payer to correct your residency.
Moving to or from Canada? Personal tax preparation.
T1204: Government service contract payments
Federal departments, agencies and Crown corporations file a T1204 for contractors in Canada they paid more than $500 (before GST/HST) for services in the year.
- Sent byThe federal department or Crown corporation
- ArrivesFiled with the CRA by March 31; a copy to you is optional
- Main linesSelf-employment lines 13499 to 14300
| Box | What it means | Where it goes |
|---|---|---|
| 82 | Payments for services only | Part of your business income (Form T2125) |
| 84 | Payments for a mix of services and goods | Part of your business income (Form T2125) |
Missing or wrong?
The payer doesn't have to send you a copy, but the CRA gets one. Report your business income from your own invoices, and make sure it at least matches what the T1204 shows.
RL slips (Relevé): Quebec only
RL slips, such as the RL-1 for employment, are Revenu Québec's slips for the Quebec provincial return. You get them alongside the federal slip when you worked or lived in Quebec. If you lived in BC or Alberta on December 31, you file only the federal return; any Quebec tax shown on a federal slip (for example T4E or T4A(OAS) box 23) goes on line 43700. Quebec residents may get a combined T5008 and RL-18 for securities sold.
Where to find your slips
- CRA My Account. The CRA should have most slips by the end of February and have them ready by mid-March. In certified tax software, Auto-fill My Return fills in the slips the CRA has, including T4, T4A, T4E, T4A(OAS), T4A(P), T4RSP, T4RIF, T5, T3, T5007, T5008, RC62 and RC210.
- Employer and payer portals. Employers and payers can post T4, T4A, T5 and T4FHSA slips on a secure portal; you can still ask for paper.
- Bank and broker accounts. T5, T3, T5008, RRSP, RRIF and FHSA slips are usually in the tax documents section of your online account.
- Service Canada. T4E, T4A(OAS) and T4A(P) slips are in My Service Canada Account.
Slip in your hands but not in My Account? Usually the slip has an error in your SIN or name, or the CRA hasn't processed it yet. Ask the issuer to check. With your authorization, a representative such as Finvo can see the slips the CRA has: add Finvo on your CRA account.
How long to keep your slips
Keep your slips, receipts and other records for at least six years, even if you filed online and didn't have to send them. Keep a copy of each return and every notice of assessment or reassessment too. The CRA may ask to see them later to support what you claimed.
How Finvo helps
Send us your slips through the client portal, or let us pull what the CRA has with your authorization. We check each slip against last year's return and what you tell us about your year, look for missing ones, and prepare your return for your approval before filing.
This page is general information, not tax advice, checked against the CRA's and Service Canada's pages on 28 Oct 2026. Slips and rules have exceptions and can change; how a slip applies to you depends on your situation.