T4/T4A Frequently Asked Questions (FAQs)

Easily find UBC Payroll Operations' answers to your questions about T4/T4A slips.

When will my T4 Statement of Remuneration Slip (T4 slip) be available?

T4 Slips will be available on or before February 28 each year. T4 slips are available electronically in Workday under Pay.

For step-by-step instructions on accessing your T4 in Workday, please refer to the Find My T4 guide in the Workday Knowledge Base.

What period of time is included in my T4 slip?

Your T4 includes all earnings and deductions paid within the previous taxation year, between January 1 to December 31.

Why do I have multiple T4 slips? 

If you receive more than one T4 Slip, you had a minimum of two positions with UBC that fall into different Employment Insurance ("EI") categories. Each EI category requires a separate T4. 

Why does my income in Box 14 on my T4 seem high?

Box 14 includes your gross salary as well as all 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. 

Why does my income in Box 14 seem low? 

You may have received two or more T4s. The amounts shown in Box 14 on each T4 should be totaled to get your true income for the year. All T4’s need to be included when filing your T1 Income Tax Return.

What is a Pension Adjustment?

Box 52 ‘Pension Adjustment’ on the T4 slip represents 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.

Why isn't my employee number on my T4?

The CRA does not require the employee number to be printed on the T4 and does not use this information. Therefore, your employee number does not show on your tax slip. 

What is reported in CODE 30 on my T4?

Code 30 is the amount of taxable rent that was accessed in the year. This amount is also reported in Box 14. 

What is reported in CODE 36 on my T4?

If UBC has provided an employee 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. 

What is reported in CODE 40 on my T4?

Code 40 is the amount of taxable benefits that you received. Taxable benefits are benefits that have been paid by UBC on your behalf, for example, your 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. 

What is reported in CODE 66 on my T4?

Code 66 is 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.

What is reported in CODE 67 on my T4?

Code 67 is 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.

In what box is the Vehicle Taxable Benefit reported?

Box 34 reports the Personal Use of an Employer’s Auto taxable benefit.

Where are other deductions on my T4?

Box 16: Employee CPP contributions includes your year-to-date Canada Pension Plan deductions.

Box 18: Employee EI premiums includes your year-to-date Employment Insurance deductions.

Box 20: RPP Contributions includes 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 includes your year-to-date income tax deductions, including any additional tax requested to be deducted from your pay.

Box 44: Union Dues includes your year-to-date union dues deductions for union dues paid to your union group.

Box 46: Charitable Donations includes your year-to-date charitable donation deductions and paid to charities through the United Way.

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

Please ensure you file your personal tax return using all tax slips issued.

Why did I have a T4A issued by UBC?

If you have received a T4A slip, you have received one or more of the following payments in a tax year:

  • Scholarship
  • Fellowship Earnings
  • Bursary
  • Research grant
  • Research prize/award
What is reported in Box 105 on my T4A?

Scholarships, bursaries, fellowships, grants, and prizes are reported in Box 105 of the T4A.

Do I need to file the T4A when I file my T1 Income tax return?

Yes, you need 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.

Who can help me with filing my income tax return?

UBC staff cannot offer tax advice. The Canada Revenue Agency can help you if you require assistance filing your income tax return. For more information, visit the CRA website.

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 to ask for help. CVITP volunteers work with members of local community organizations who can help you complete and file your return.

Learn more about the Community Volunteer Income Tax Program.

How do I reach out if I have more questions?

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.

If you have questions about your taxes, please contact a tax professional or refer to the CRA website for more information.