T4 Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
At a glance — Box 14
- Box name
- Employment income
- T1 line
- Line 10100 — Employment income
- Check against
- Your year-end pay stub showing gross YTD earnings (before deductions).
What Box 14 means
Box 14 shows your total employment income for the calendar year: gross salary plus bonuses, commissions, vacation pay, taxable benefits (company car, premiums, etc.), retroactive pay adjustments, and most taxable employer payments. It is gross — before CPP, EI, income tax or any other deductions are withheld.
The CRA uses Box 14 as the starting point for your taxable employment income on the T1. Box 14 typically equals Box 24 (EI insurable earnings, subject to the annual EI maximum) and is closely related to Box 26 (CPP/QPP pensionable earnings) when both caps are not exceeded.
If you had multiple employers, each employer issues its own T4 and each Box 14 is reported separately on Line 10100 (they add up).
Tax return implications
- Flows to Line 10100 (employment income) of the T1 general return.
- Forms the base for computing federal and provincial income tax.
- Determines RRSP deduction room for the following year — 18% of prior-year earned income, capped at the annual RRSP dollar limit and reduced by any pension adjustment (Box 52).
Common pitfalls & things to check
- Taxable benefits are already inside Box 14 and are also itemised in the "Other Information" area. Each benefit that has its own code goes under that code (30 board and lodging, 32 travel in a prescribed zone, 34 automobile, 36 employee loans, 38 security options, 42 commissions); Code 40 carries only the benefits that have no dedicated code of their own. None of them is ever added to Box 14 again.
- If Box 14 includes a retiring allowance, check whether Box 66 / 67 also apply — those have different tax treatment.
FAQ
Why is my Box 14 higher than my base salary?
Box 14 includes bonuses, commissions, overtime, vacation pay and any taxable employer benefits (company car, employer-paid group term life insurance, near-cash gifts and awards, etc.). All of those are added to gross salary. Note the gift rule: a gift card is a taxable near-cash benefit in full unless it names a single merchant, cannot be converted to cash and is logged; only a gift card that meets all three counts as non-cash, and non-cash gifts and awards are taxable only on the amount above $500 in the year.
Does Box 14 include my RPP pension contributions?
Yes — Box 14 is gross, before RPP is withheld. Your RPP contributions appear separately in Box 20 and are deducted on your return at Line 20700.
Related T4 boxes
Box 22 — Income tax deducted
The total federal and provincial income tax your employer withheld and remitted to the CRA on your behalf during the year.
Box 26 — CPP/QPP pensionable earnings
Your total earnings subject to CPP or QPP during the year — typically Box 14 up to the YMPE (and up to the YAMPE if Box 16A CPP2 contributions apply).
Box 28 — Exempt (CPP/QPP, EI, PPIP)
Three check boxes showing whether you were exempt from CPP/QPP, EI or PPIP deductions for the full reporting period.
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).
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