Get information about your taxes, including what is taxable, pension information and how to access your tax slips online.
Accessing your Tax Slips Online
We issue tax slips online as PDFs that faculty, staff and student employees can download through Workday. They are identical to the printed form and are accepted by the Canada Revenue Agency (CRA) when filing your taxes.
T4 and T4A tax slips for faculty and staff for the 2020 tax year are now available through Workday.
Former Employees - Download T4s
Former UBC employees may access online T4s from the Canada Revenue Agency website and set up access to online services through My Service Canada Account. CRA will provide copies of your T4 or T4A from previous years.
Your Tax Deductions
UBC Payroll deducts taxes from your paycheques according to rules, legislation and computer formulas provided by the Canada Revenue Agency (CRA). See what is considered taxable.
Income Tax Deductions
- Reducing your taxes: In some instances, you can adjust your taxation rates by updating your Withholding Elections. From the Workday landing page, click the Worklet Pay and choose the Withholding Elections button under Actions.
- Increasing your taxes: The same method can be also be used to request an additional flat amount of tax to be deducted from each paycheque. If you adjust your basic claim amount, it is your responsibility to review it (current exemptions can be found on your pay statement) each year and submit new Withholding Elections if your circumstances change.
Canada Pension Plan and Employment Insurance deductions
- Both employees and employers contribute to the Canada Pension Plan (CPP) and to Employment Insurance (EI) on employment earnings. Your portion is deducted directly from your paycheque. UBC pays the employer portions.
- These deductions are mandatory on employment earnings, regardless of your citizenship.
- CPP and EI have maximum annual premiums. Once those thresholds are reached, no deductions are made for the remainder of the year. If your earnings are high enough for this threshold, you will see CPP and EI begin deducting again each January, until the threshold is reached again.
Exemption to CPP
- If you are already collecting your CPP, you can stop your CPP deductions by giving the Payroll office a copy of your letter of acceptance from Service Canada.
- Thinking of Collecting CPP? CPP has changed their penalties and bonuses on early and late adopters.
- UBC is required to withhold taxes from non-resident employees in the same manner as Canadians. See CRA’s Income Tax Information Circular for more information.
- The exception to this is payments to residents of countries that have a reciprocal tax treaty with Canada. However, exemptions based on these treaties must be approved by CRA on an individual basis, and the waiver presented to UBC's Payroll department. See CRA's information on tax treaties.
- Non-residents are also required to have Employment Insurance and Canada Pension Plan (CPP) deducted. See CRA's site for more information.
Scholarship and fellowships
- Tax is not taken on scholarships and fellowships.
Rules for Tax Deductions and Exemptions
- Many things UBC pays on behalf of employees are taxable benefits, which means that the dollar value of what UBC pays is considered taxable income.
- See a list of taxable benefits.