Your T4 Statement of Remuneration Slip (T4 slip) includes all earnings and deductions paid within the previous taxation year, between January 1 to December 31.
Where/When do I get my T4 and T4A?
T4 and payroll-related T4A tax slips for employees are made available through Workday by February 28 each year. For step-by-step instructions on accessing your T4 in Workday, please refer to the Find My T4 guide in the Workday Knowledge Base (CWL required).
Tax and pay slips prior to November 2020 are no longer available. Please visit your MyAccount with the Canada Revenue Agency (CRA) to obtain your tax slip information.
How do I read my T4 slip?
For detailed information on the amounts shown in the boxes of your T4 slip, visit the T4 slip: Statement of Remuneration Paid page on the CRA website.
Here is a quick summary of some regularly queried boxes/codes to help you get started:
|Box 14 - Employment income||Your gross salary and applicable taxable benefits that are shown in Codes 30, 34 and 40, if applicable. The amounts shown in Codes 30, 34 and 40 should be added to your gross year-to-date salary from your final December pay stub. The total should equal the amount shown in Box 14. If your income in Box 14 seems low, you may have received two or more T4s. The amounts shown in Box 14 on each T4 should add up to your true income for the year.|
|Box 16 - Employee CPP contributions||Your year-to-date Canada Pension Plan deductions.|
Box 18 - Employee EI premiums
|Your year-to-date Employment Insurance deductions.|
|Box 20 - RPP Contributions||Your year-to-date pension plan contributions made as a member of the Staff Pension Plan or Faculty Pension Plan.|
|Box 22 - Income Tax Deducted||
Your year-to-date income tax deductions, including any additional tax requested to be deducted from your pay.
Box 44 - Union Dues
|Your year-to-date union dues deductions for union dues paid to your union group.|
Box 46 - Charitable Donations
|Your year-to-date charitable donation deductions and paid to charities through the United Way.|
Box 52 - Pension adjustment
|The deemed value of your pension benefit for a taxation year which Canada Revenue Agency (CRA) will use to determine your RRSP room for the tax year. If you belong to more than one pension plan in the year, the total pension adjustment will be included in Box 52 with the plan number of the largest Pension Adjustment being reported in Box 50.|
|The amount of taxable rent that was accessed in the year. This is also reported in Box 14.|
|The personal use of an employer’s auto taxable benefit.|
|Interest-free and low-interest loans. If UBC has provided you with an interest-free or low-interest loan, including a home purchase loan, the taxable benefit is reported in code 36 and in Box 14.|
|The amount of taxable benefits you received that are paid by UBC on your behalf, for example Group Life insurance premiums. Taxable benefits are shown on your pay statements under the Taxable Benefits area. If you total the taxable amounts on your pay statements, the total should equal the amount in Code 40.|
|The amount of retiring allowance that was paid in the year and was eligible for transfer to a Registered Pension Plan (RPP) or Registered Retirement Savings Plan (RRSP) without impacting contribution room. This amount is not included in Box 14.|
|Code 67||The amount of retiring allowance not eligible for transfer into a Registered Pension Plan (RPP) or Registered Retirement Savings Plan (RRSP) without impacting contribution room. This amount is not included in Box 14.|
Please note that the CRA does not require the employee number to be printed on the T4 and does not use this information.
Why did I receive more than one T4 slip?
You may receive more than one tax slip in the same tax year if there have been changes to your employment in the year, or you had more than one appointment at the same time. Examples include:
- A change in affiliation
- A move from operating to trust
- A change in employment status
If you had a minimum of two positions with UBC that fall into different Employment Insurance ("EI") categories, you will receive more than one T4 Slip, and each EI category requires a separate T4.
What is a T4A form?
The T4A is an official document for tax purposes that shows all other income you have received in a tax year. You will receive a T4A from UBC Payroll Operations if you have received any payments relating to:
- Fellowship Earnings
- Research grants
- Research prizes/awards
Scholarships, bursaries, fellowships, grants, and prizes are reported in Box 105 of the T4A. Make sure to enter the T4A information when you file your T1 income tax return along with any T4 slips that were issued to you, if applicable. If you received a Scholarship from Student Services and you have questions, please contact your Student Services Advisor (and note that these T4A’s are not available in Workday).
If you have questions about the information on your T4 or T4A slip, please submit a Workday support request, using the category Payroll, through the UBC Self Service Portal (CWL required).
Please note that UBC staff cannot offer tax advice. If you have questions about filing your income tax return, contact a tax professional or refer to the CRA website for more information.
If you are a student, senior, person with a disability, a newcomer to Canada, or a low-income earner with a simple tax-filing situation, you can contact the Community Volunteer Income Tax Program (CVITP) at 1.800.959.8281. CVITP volunteers work with members of local community organizations who can help you complete and file your return.