Reading Your Pay Stub and Your T4

You divided your salary by the number of pays, and the deposit in your account is nowhere near it. The gap is three deductions your employer is required by law to take: Canada Pension Plan contributions (CPP), Employment Insurance premiums (EI) and income tax. On a $78,000 salary they come to about a quarter of your gross pay, and income tax is far the biggest of the three.

If you're holding a T4 and can't see how it connects to the stubs you've been getting all year, the T4 reports your pay and deductions for the whole calendar year, its boxes should match the year-to-date amounts on your last stub, and your tax return is built from it. A pension contribution, union dues or a taxable benefit changes the numbers on your stub as well.

What a pay stub has to show

Every time you're paid, your employer has to provide a pay stub.¹ Start with two numbers on it. Gross pay is what you earned before anything came off. Net pay is what's left after the deductions, and it's the amount that reaches your account.¹

Your province decides what the stub must show. In Ontario, for instance, it has to give the amount and the purpose of each deduction, and you have to receive it on or before pay day.² Elsewhere, the province's own rules apply.

Depending on the job, other amounts such as union dues may come off on top of the required deductions.¹ Ontario allows only three kinds of deduction: the ones the law requires, anything a court has ordered, and anything you've authorized in writing.²

CPP and CPP2 on the stub

The CPP line is your contribution toward the retirement pension the Canada Pension Plan pays you later.³ In 2026 you contribute 5.95% of the pensionable earnings that fall from $3,500 to $74,600.⁴⁵ The first $3,500 is exempt, but payroll doesn't take the whole exemption in January. It spreads it across the year, so each pay your contribution is 5.95% of your pensionable pay less a slice of the exemption.⁵ Paid biweekly, the slice is $134.61.⁴

The most you contribute in a year is $4,230.45, and your employer puts in the same amount again.⁴ Once your contributions for the year reach that maximum, or your earnings reach $74,600, the deduction stops until January.⁴⁶

The 5.95% has two parts, and they go to different places on your return. The base part is 4.95%, and the first additional part makes up the rest.⁵

Since January 2024 there has been a second line, CPP2, formally the second additional contribution. It's 4% of your earnings above $74,600 and up to $85,000, with no exemption, and the most you pay is $416 a year, matched again by your employer.⁴⁷ It only counts earnings that have already passed $74,600 in the year,⁵ so you never see it on a salary below that, and above it the line starts partway through the year.

Whether CPP comes off also depends on your age. You contribute from 18 to 69, even while collecting a retirement pension from CPP or from QPP, the Quebec Pension Plan.⁶ Between 65 and 69 you can stop only if you're already collecting one of those pensions, by giving your employer Form CPT30.⁸ The form has no effect on work in Quebec.⁹ What the contributions buy you is covered in CPP: when to start.

EI on the stub

EI is Employment Insurance, and the line is your premium. Outside Quebec, the 2026 rate is 1.63%, charged on insurable earnings from the first dollar, until your earnings reach $68,900 or your premiums reach the $1,123.07 maximum.⁵⁶¹⁰ Your employer pays 1.4 times whatever you pay, up to $1,572.30.¹⁰ What those premiums entitle you to is in Employment Insurance after a job loss.

How income tax is worked out on your stub

The income tax on your stub is an estimate of your whole year's tax, spread evenly over your cheques. Payroll takes your taxable pay for the period, multiplies it by the number of pays in the year to estimate your annual income, works out the federal and provincial tax on that estimate, and divides by the number of pays.⁵ If you're paid biweekly, each cheque carries one twenty-sixth of a year's tax, assuming each pay will look like this one.

How much credit payroll gives you in that calculation comes from Form TD1, which you fill out when you start a job.¹ It asks for your best estimate of the personal tax credits you're entitled to.¹¹ The total sets a claim code your employer uses. If you never fill one out, your employer uses only the basic personal amount, claim code 1: $16,452 federally in 2026¹¹ and $12,989 in Ontario.⁵ Provinces and territories each have a separate form and amount. An updated form is due within 7 days of a change that may affect your credits for the year. Without a change in the amounts, there's no yearly form.¹²

Payroll uses your province of employment, generally where you report for work.¹³ Your return uses your province of residence on December 31, which decides whose tax and credits apply.¹⁴ If the two differ, too little or too much tax may come off your pay.¹³ To have more taken off, you use revised TD1 forms. To have less taken off, you request a letter of authority with Form T1213, which has a question for this case.¹⁵¹⁶

Before it calculates the tax, payroll takes off your registered pension plan contributions and your union dues,⁶ along with the additional parts of your CPP and any contributions it withholds for your registered retirement savings plan, or RRSP.⁵ Your base CPP and your EI stay in your taxable pay and come back as tax credits at the lowest rate, inside the same calculation.⁵

For Ontario employees, the provincial tax line also carries the Ontario Health Premium. It's collected inside your Ontario tax rather than as a separate deduction, and it reaches $750 a year, staying there up to $200,000 of annualized taxable income.⁵ You hit the $750 once that income passes $72,600.

To tax a bonus, payroll works out the annual tax with it and without it and withholds the gap, which puts the bonus at your top rates.⁵ You also pay CPP and EI on it until you've reached their maximums. The same thing happens to a raise, which is why take-home rises by less than the raise; the chapter The Raise walks through one. The guide Tax brackets by province lists the rates themselves.

The tax on overtime depends on when it's paid. Overtime earned and paid in the same period is added to your regular pay and goes through the normal formula, so payroll estimates the year as though every pay were that heavy.⁵⁶ Overtime paid in a later period is treated as a bonus.⁶ More tax than the year's bill needs comes off only if that annual estimate reaches a higher rate. Your return settles the difference.

This illustration uses the 2026 payroll formulas.⁵ Take $52,000 in Ontario on claim code 1, or $2,000 a pay, with income tax of $254.83 a pay. A pay with $1,000 of same-period overtime withholds $522.63, up $267.80. On the return that $1,000 adds $176.06, so the $91.74 difference comes back when you file, other things equal.

What one stub looks like on real numbers

For illustration, picture a salaried Ontario employee earning $78,000, paid biweekly: $3,000 gross a pay, 26 pays, the first on Friday, January 2, 2026. Default TD1, no pension plan, no benefits on the stub. This is any pay from January through October, worked with the 2026 payroll formulas.⁵

Out of that $3,000, CPP takes $170.49, EI takes $48.90, federal income tax takes $341.15 and Ontario income tax takes $181.48, which includes the health premium. CPP2 is zero, because earnings are still under $74,600. Deductions come to $742.02, and net pay is $2,257.98, or 75.3% of gross.

Income tax is $522.63 of the $3,000, which is 17.4%. CPP and EI together are $219.39, 7.3%. On this pay, payroll estimates the year at about $77,255 once the additional CPP is taken off. The federal and Ontario rates for that range of income are 20.5% and 9.15%.⁵ Payroll applies them, subtracts the credits, and divides by 26.

Your employer also pays $170.49 of CPP and $68.46 of EI on this pay, $238.95 on top of your gross.

Budgeting starts from the $2,257.98, because that's what reaches you, and the chapter on giving each dollar a job begins there. A take-home tool handles any salary or province, too. Run your own numbers.

Why your pay goes up late in the year and back down in January

On a salary above $68,900, there's a point in the year when your net pay rises without your salary changing, because you've reached a ceiling on EI or CPP. The ceilings reset in January, and your net falls back on the first pay of the new year.

EI reaches its ceiling first, because $68,900 is lower than CPP's $74,600.¹⁰⁴ Then the CPP line stops at $74,600, and CPP2 runs from there up to $85,000.⁴⁷ Someone earning $85,000 or more reaches all three maximums, $5,769.52 of CPP, CPP2 and EI combined outside Quebec.

This is what happens on the $78,000 example in the last two months of 2026.

Net pay sits flat at $2,257.98 for 22 pays, then climbs through November and December to $2,384.46 on the last pay of the year, $126.48 higher than in January. EI reaches its maximum on pay 23, November 6, and pay 24 has no EI at all, which takes net to $2,306.88. On pay 25, CPP reaches its maximum partway through the pay and the earnings cross $74,600 in the same pay, so a small CPP2 contribution starts. By the final pay, CPP2 is the only CPP or EI deduction left. The tax lines dip a little on pays 25 and 26 as well, because CPP2 comes off before tax is worked out.

At 2026's rates the first pay of 2027 would net about $2,258. The 2027 rates change that figure, because EI's rate and ceiling go up¹⁰ and a law passed in June 2026 lowers the base CPP rate to 4.75% for 2027 once it's brought into force.¹⁷¹⁸

Pension contributions and taxable benefits

A registered pension plan contribution lowers the tax on your stub. Add $150 a pay into a workplace pension on the same $78,000 stub and the tax falls by $44.48, which is $150 at the combined 29.65% rate, so the $150 costs $105.52 of take-home. CPP and EI don't change.⁵

A taxable non-cash benefit raises your tax. It's something your employer gives you that isn't cash, and its value counts as income.¹⁹ It's added to your pay for income tax, and it's generally pensionable, so CPP comes off it too. It's generally not insurable, so EI doesn't.¹⁹ You never received that value as cash, so the extra deductions come out of your regular pay. On the $3,000 stub, a $20 taxable non-cash benefit each pay raises CPP to $171.68 and the two tax lines to $345.21 and $183.29, and net falls by $7.06.

Which benefits get taxed, and how Quebec differs, is in Workplace group benefits.

What the T4 is

The T4 shows your employment income and payroll deductions for the whole calendar year.¹ An employer has to issue one if it deducted CPP or QPP, EI, provincial parental insurance premiums or income tax, or if your remuneration came to more than $500 in the year, with some kinds excepted.²⁰ Your employer's deadline to get it to you is the end of February following the year, or the next business day if that falls on a weekend,²¹²² which makes it March 1, 2027 for 2026 slips.

The boxes sort into four jobs. Box 14 is your income. Boxes 16, 16A, 18, 20 and 44 are amounts you claim on your return. Box 22 is tax you've already paid. Boxes 24, 26, 40 and 52 are there for information.

This is what each box means and which line of your return it reaches.²³²⁰

Box 14 can differ from the salary you were hired at because it counts the money paid to you during the year, whenever you earned it. A pay period you worked in late December but collected in January lands on the next year's T4.²⁰ Any taxable benefits sit inside it as well. Those with no code of their own are listed again under code 40, in the slip's Other information section, and you don't enter code 40 on your return.²³ Some have their own code, such as 34 for a company car.²⁰ Your pension contributions, RRSP withholdings and union dues don't reduce it, because it's total income before deductions.²⁰

Box 52, the pension adjustment, is neither income nor a deduction. It's used to calculate next year's RRSP deduction limit.²³ How that works is in RRSP contribution room.

Why boxes 14, 24 and 26 don't match

Boxes 24 and 26 are the earnings your EI and CPP were charged on, each capped at its own ceiling. In many situations all three boxes carry the same amount. They separate when your pay passes a ceiling, or when something was taxable but not insurable, like a non-cash benefit.²⁰

On the $78,000 example, box 14 is $78,000. Box 24 is $68,900, because EI stops at that ceiling. Box 26 is $78,000, because this salary is under the ceiling that box runs up to. That ceiling is the CPP2 one, $85,000.²⁰ Someone earning over $85,000 would see box 24 at $68,900 and box 26 at $85,000, with box 14 above both.

How to check your T4 against your last stub

The boxes on the T4 should show the same year-to-date amounts as your year-end pay stub.²⁴ Pull up that December stub and set the year-to-date column against the slip: gross against box 14, CPP against box 16, CPP2 against box 16A, EI against box 18, and federal and provincial tax together against box 22.²⁰ For the $78,000 example, this is what both should say.

Total deducted for the year is $19,047.65, and $58,952.35 reached the account, so 24.4% of gross went to deductions.

If a box doesn't match, take it to your employer first and resolve it there before contacting the tax agency, the Canada Revenue Agency or CRA.²⁴ Your employer corrects it by filing an amended slip and giving you a copy.²⁵ If the amended slip arrives after you've already filed, you have three ways to request a change once your notice of assessment arrives: the Change my return service in your CRA account, ReFILE from certified tax software, or mailing Form T1-ADJ. Online requests take about two weeks; mail takes about twenty.²⁶

How your T4 goes on your tax return

On the return, your CPP splits in two. The base part counts as a credit, and the additional parts are a deduction from income.²⁷²⁸ Up to $3,519.45 can be a credit for 2026, and up to $711 plus $416 can be a deduction,⁵ which makes $1,127. You use Schedule 8 or Form RC381, depending on your province of residence on December 31 and which plan you paid into.²³²⁷ EI is a credit as well, unless your insurable earnings were $2,000 or less. In that case the premiums go on line 45000 instead, and you may receive a refund of them.²⁹

On your return you work out the actual tax for the year, box 22 is credited against it, and the difference is your refund or your balance owing.²³ The return is usually due by April 30. Someone self-employed, and their spouse or partner, gets until June 15, though any balance owing still has an April 30 deadline.²⁴

Run the example T4 through a return with nothing else on it. Line 10100 is $78,000. Line 22215 is $847, the $711 of first additional CPP plus the $136 of CPP2, so taxable income is $77,153. Federal tax comes to $8,848.99 and Ontario tax to $3,959.11, plus the $750 health premium, $13,558.10 in all. Box 22 was $13,558.13, so the refund is three cents.

With one job, one TD1 and no other income, payroll's annual estimate comes within pennies of the real bill. So most people with that setup leave their withholding alone and just compare the last stub with the T4 each spring. Other income, credits you didn't tell payroll about or a second job move the number.

More than one job, or income with no tax withheld

Each employer runs payroll as though it were your only one. A new employer deducts CPP and EI without taking into account what your previous employer already took, even if you'd reached the maximum before you moved.⁶ Excess CPP comes back when you file, though your employer's extra share isn't refunded.⁶ If you lived outside Quebec on December 31, it goes on line 44800, worked out on Schedule 8 or Form RC381. Quebec residents on that date don't use line 44800, and claim any excess left after those forms on their Revenu Québec return.³⁰ You have up to 4 years after the overpayment year ends to ask for it.²⁷ Excess EI goes on line 45000, and it's refunded or applied against a balance you owe, though you may not get a difference of $1 or less back.³¹ For EI the limit is 3 years after that year ends.²⁹

With income tax the problem runs the other way. Two jobs at once usually means too little withheld. If you've already claimed your credits on a TD1 with another employer this year, you can't claim them again, and if your total income will exceed what you claimed on the other form, you enter "0" on line 13 and tick the box.¹¹ Income with no tax withheld at all leaves the same kind of gap, and the TD1 also lets you ask for extra tax to be deducted from each pay to cover it.¹¹ Most people with two jobs, or with income that has no tax withheld, ask for the extra tax, because otherwise the gap comes due in April.

If you'll have a large deduction payroll doesn't know about, such as regular RRSP contributions you make yourself, the same letter of authority from the CRA lets your employer withhold less.⁶¹¹ You make the request every year, and before you send it your earlier returns have to be filed and assessed and any amounts owing paid.¹⁶ Most people expecting a large deduction or credit weigh that against waiting for the refund, because the letter puts the money in each cheque and the refund arrives as a lump.

If you work in Quebec

If your province of employment is Quebec, your stub has different lines and different rates, wherever you live.³² You pay QPP instead of CPP, at 6.30% on the same $3,500 to $74,600 band, maximum $4,479.30, and QPP2 matches CPP2 at 4% up to $85,000, maximum $416.³³ Your EI rate is lower, 1.30%, up to $895.70 a year, because Quebec runs its own parental plan.⁵¹⁰ That plan, the Quebec Parental Insurance Plan (QPIP), takes 0.430% of your earnings up to $103,000, maximum $442.90.³⁴ Across all four, the most you pay in 2026 is $6,233.90.

From 65, if you're receiving a retirement pension from QPP or CPP, stopping QPP is your choice up to age 72, with Revenu Québec's election form. Your employer's contributions stop too, and your contributions no longer add to your pension. Contributions end automatically on January 1 after your 72nd birthday.³⁵

On the same $3,000 pay, the lines are QPP $180.52, EI $39.00 and QPIP $12.90, $232.42 in all against $219.39 outside Quebec. You receive an RL-1 as well as a T4. The RL-1 shows your employment income and source deductions.³⁶ If you're a Quebec resident on December 31, you file two returns, one with Quebec and one with the federal government.³⁷ Box 22 of the T4 doesn't include Quebec income tax, because Quebec administers its own provincial income tax.²⁰⁵

If your T4 hasn't arrived

Ask your employer to send a copy. An employer that's late can be charged $25 a day per slip, from $100 up to $2,500.²¹ Your T4 may show up in My Account, but the CRA can't give you a slip until the employer has sent it to them.³⁸ If it still hasn't come by early April, contact your employer again.³⁹

If you can't get it in time to file, estimate the amounts from your pay stubs, and include a note giving the employer's name and address, the type of income, and what you're doing to get the slip. Keep the documents if you file electronically; if you file on paper, attach copies and keep the originals.³⁸

Key takeaways

• Gross is what you earned, net is what reaches you, and the gap is income tax, CPP and EI. On a $78,000 Ontario salary in 2026, that's $742.02 of every $3,000 pay, about a quarter, and income tax is more than twice the other two together.
• Income tax on a stub is a year's estimated tax divided by the number of pays, using the credits on your TD1. With one job, a default TD1 and no other income, it lands within pennies of the real bill.
• CPP is 5.95% between $3,500 and $74,600, CPP2 is 4% from there to $85,000, and EI is 1.63% to $68,900. Each stops when its maximum is reached and restarts in January, which is why pay rises late in the year and falls in the first pay of the new one.
• Pension contributions come off before tax and lower it; taxable benefits are added before tax and raise it without adding any cash.
• The T4 should match the year-to-date column of your last December stub. Box 14 is total pay before deductions, including benefits; boxes 24 and 26 are the earnings EI and CPP were charged on, each capped at its own ceiling.
• A second employer withholds as if it were your only one. Excess CPP and EI come back on your return, and the TD1 is where you ask for extra tax to cover an income tax shortfall.
• A missing T4 goes to your employer first. A wrong one is fixed with an amended slip, and after filing, with a change request once your notice of assessment arrives.

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Common questions

Why did my pay go up in November?+

Your EI premiums reached their yearly maximum of $1,123.07, which happens once your earnings pass $68,900, so the EI line stopped. If you earn over $74,600 your CPP stops later in the year as well. Your salary didn't change.

Why did my pay go down in January?+

Every CPP and EI ceiling resets in January, so the deductions that had stopped late in the old year start again from the first pay of the new one.

Why doesn't box 14 match my salary?+

Box 14 reports what you were paid in the calendar year, whenever you earned it, so a pay period earned in December and paid in January lands on the next year's slip. It also includes the value of any taxable benefits, which are shown again under code 40 or their own code, and it is not reduced by pension, RRSP or union amounts.

I changed jobs this year. Did I overpay CPP and EI?+

Probably, if your pay was over the ceilings, because your new employer deducts from zero regardless of what the old one took. The excess comes back on your return: line 45000 for EI, and line 44800 for CPP if you lived outside Quebec on December 31. Quebec residents claim excess CPP on their Revenu Québec return.

Why was my bonus taxed so heavily?+

A bonus is taxed at your top rates, since payroll calculates the year's tax with and without it and withholds the difference. CPP and EI come off it too unless you've already reached the maximums.

Do I have to fill out a TD1?+

If you don't, your employer's deductions include only the basic personal amount, claim code 1, so any other credits you could have claimed aren't taken into account. A completed form is due when you start work and within 7 days of a change that may affect your credits, and you don't need a new one each year unless the amounts change.

My T4 hasn't come. What do I do?+

Employers have until the last day of February to give it to you, or the next business day if that falls on a weekend, which makes it March 1, 2027 for 2026 slips. Ask your employer first, check My Account, and if it still hasn't arrived by early April, contact your employer again. If you can't get it in time to file, estimate from your pay stubs and file with a note explaining what you're doing to get the slip.

I found a mistake on my T4 after I filed.+

Your employer files an amended slip and gives you a copy. Once you have your notice of assessment, you can request a change through Change my return in your CRA account, ReFILE through certified tax software, or Form T1-ADJ by mail.

Do I get anything back for the CPP and EI I paid?+

They reduce your tax. Base CPP and EI are tax credits at the lowest rate, and the additional CPP and CPP2 are a deduction from income on line 22215, up to $1,127 in 2026.

Sources

1. Canada Revenue AgencyStarting to work. What a pay stub is, gross and net pay, the required deductions, the TD1 and the T4. Accessed 2026-11-01.
2. Government of OntarioYour guide to the Employment Standards Act: Payment of wages. What an Ontario wage statement must show and the three permitted kinds of deduction. Accessed 2026-11-01.
3. Government of CanadaCPP retirement pension: How much you could receive. The pension depends on how much and for how long you contributed. Accessed 2026-11-01.
4. Canada Revenue AgencyCPP contribution rates, maximums and exemptions. The 2026 rate, ceiling, basic exemption and maximum contribution. Accessed 2026-11-01.
5. Canada Revenue AgencyT4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026. The withholding method, the CPP base and additional split, claim codes, Ontario amounts, the health premium and bonus tax; the worked example is calculated with these formulas. Accessed 2026-11-01.
6. Canada Revenue AgencyT4001 Employers' Guide: Payroll Deductions and Remittances. Who contributes to CPP, when deductions stop, what is subtracted before tax, and what happens when an employee changes jobs. Accessed 2026-11-01.
7. Canada Revenue AgencySecond additional CPP contribution rates and maximums. The CPP2 rate, ceiling and maximum. Accessed 2026-11-01.
8. Canada Revenue AgencyBefore stopping CPP contributions: Employee eligibility. The conditions for stopping CPP between 65 and 69. Accessed 2026-11-01.
9. Canada Revenue AgencyStopping CPP contributions. When the election takes effect, and its limit for work in Quebec. Accessed 2026-11-01.
10. Canada Revenue AgencyEI premium rates and maximums. The 2026 and 2027 rates and maximums, federal and Quebec. Accessed 2026-11-01.
11. Canada Revenue AgencyForm TD1 2026, Personal Tax Credits Return. The basic personal amount, more than one employer, extra tax and Form T1213. Accessed 2026-11-01.
12. Canada Revenue AgencyGet the completed TD1 forms from the individual. When a TD1 is due, and when no new form is needed. Accessed 2026-11-01.
13. Canada Revenue AgencyDetermine the province of employment. How it is set, and what happens when it differs from residence. Accessed 2026-11-01.
14. Canada Revenue AgencyYour province or territory of residence. The December 31 rule for the return. Accessed 2026-11-01.
15. Canada Revenue AgencyIncrease or reduce income tax deducted at source. Revised TD1 forms and the letter of authority. Accessed 2026-11-01.
16. Canada Revenue AgencyForm T1213 (2026), Request to Reduce Tax Deductions at Source. The yearly request and its conditions. Accessed 2026-11-01.
17. Canada Revenue AgencyT4127 Payroll Deductions Formulas, 123rd edition, effective July 1, 2026. The announced 2027 CPP base rate change. Accessed 2026-11-01.
18. Government of CanadaSpring Economic Update 2026 Implementation Act, S.C. 2026, c. 22. Sections 43 and 44: the 4.75% base CPP rate for 2027 and its coming into force by order. Accessed 2026-11-01.
19. Canada Revenue AgencyT4130 Employers' Guide: Taxable Benefits and Allowances. How non-cash and near-cash benefits are treated for CPP, EI and income tax. Accessed 2026-11-01.
20. Canada Revenue AgencyT4 slip: Information for employers. What employers report in each box, the year of payment, boxes 14, 24 and 26, and when a T4 must be issued. Accessed 2026-11-01.
21. Canada Revenue AgencyDistribute the slips. The deadline for giving employees their T4 and the penalty. Accessed 2026-11-01.
22. Canada Revenue AgencyRC4120 Employers' Guide: Filing the T4 Slip and Summary, Rev. 25. The T4 filing due date for both the slip and the return, and the weekend rule. Accessed 2026-11-01.
23. Canada Revenue AgencyT4 slip: Statement of Remuneration Paid. What each box means and the return line it goes to. Accessed 2026-11-01.
24. Canada Revenue AgencyPreparing to do your taxes. Comparing the T4 with the last pay stub, and the filing due dates. Accessed 2026-11-01.
25. Canada Revenue AgencyAmending, cancelling, adding or replacing T4 slips. How an employer corrects a slip. Accessed 2026-11-01.
26. Government of CanadaChanging a tax return. When and how to request a change, and processing times. Accessed 2026-11-01.
27. Canada Revenue AgencyLine 30800: CPP or QPP contributions through employment. Base contributions as a credit, Schedule 8 or Form RC381, and the 4-year limit on refunds. Accessed 2026-11-01.
28. Canada Revenue AgencyLine 22215: Deduction for CPP or QPP enhanced contributions on employment income. The additional contributions as a deduction. Accessed 2026-11-01.
29. Canada Revenue AgencyLine 31200: Employment insurance premiums through employment. Boxes 18 and 55, the $2,000 rule, and the 3-year limit on refunds. Accessed 2026-11-01.
30. Canada Revenue AgencyLine 44800: CPP overpayment. Refund of excess CPP contributions. Accessed 2026-11-01.
31. Canada Revenue AgencyLine 45000: Employment insurance overpayment. Refund of excess EI premiums. Accessed 2026-11-01.
32. Canada Revenue AgencyEmployees whose province of employment is Quebec. The deductions that apply regardless of residence. Accessed 2026-11-01.
33. Revenu QuébecMaximum Pensionable Earnings and Québec Pension Plan Contribution Rate. The 2026 QPP and QPP2 rates and maximums. Accessed 2026-11-01.
34. Revenu QuébecMaximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate. The 2026 QPIP rate, ceiling and maximum. Accessed 2026-11-01.
35. Retraite QuébecChoosing to stop contributing to the Québec Pension Plan. The QPP rules for stopping. Accessed 2026-11-01.
36. Revenu QuébecWhat Are RL Slips? The RL-1 and what it shows. Accessed 2026-11-01.
37. Revenu QuébecIncome Tax Return: New Residents. Returns to both governments. Accessed 2026-11-01.
38. Canada Revenue AgencyTax slips: Get a copy of your slips. Missing slips, My Account, and estimating from pay stubs. Accessed 2026-11-01.
39. Canada Revenue AgencyLine 10100: Employment income. What to do if a slip has not arrived by early April. Accessed 2026-11-01.

Educational, not financial advice. Figures verified against primary sources on the date shown.