Coding the ‘Other Information’ area of the T4
The “Other Information” area at the bottom of the T4 slip has boxes for you to enter codes and amounts that relate to employment commissions, taxable allowances and benefits, deductible amounts, and other entries if they apply. The boxes are not pre-numbered as in the top part of the slip.
The CRA Codes, lists all the CRA codes which can be placed in the “Other Information” area of the T4, along with the associated Ceridian system codes.
In the column Ceridian Code, if the word “Permanent” appears, it means it is possible to have a permanent option in your masterfile that automatically records the YTD values of that payroll code on the T4 slip with the appropriate CRA code. Refer to your year-end balancing reports to identify the payroll code that has been set up for this purpose (page titled Earnings and Deduction/Benefit Matrix). If you have to make year-end adjustments, use the payroll code that is specific to your payroll.
If there is not a permanent code set up on your masterfile and you need to report these amounts, they can be entered on a year-end Run (Y-Run). Remember that you must enter dollar values as well, as they will not have accumulated throughout the year.
In the Ceridian Code column, if a ‘Z’ code is listed, you should use this 3-digit Z code along with a value to report the amount in the “Other Information” area of the T4. In most cases, these amounts are part of a value already appearing in another box on the T4, and their amounts cannot be determined until year-end.
If you have Z codes to be added to your payroll, they must be processed on a year-end run (Y-Run). If you need to report these amounts, log into Powerpay and process a year-end run.
Special Comments:
- Ceridian Z codes (i.e. Z31 Special Work Site) are processed only on Y-Runs. They cannot be processed throughout the year on regular pay runs.
- These codes replace, they do not add together. If an employee has multiple entries made to the same Z code, the system accepts the last entry only (regular payroll codes add to year-to-date values).
CRA Codes
The following table lists all the CRA codes, which can be placed in the Other Information area of the T4, along with the associated Ceridian system codes.
| Description | CRA Code | T4 Box | Action Required | Ceridian Code |
|---|---|---|---|---|
| Board and lodging | Code 30 | Box 14 | Enter amount as required | Permanent |
| Special Work Site | Code 31 | None | Enter amount as required | Z31 |
| Travel in a prescribed zone | Code 32 | Box 14 | Enter amount as required | Permanent |
| Medical travel assistance | Code 33 | None | Enter the portion of Code 32 that applies | Z33 |
| Personal use of employer’s automobile or motor vehicle | Code 34 | Box 14 | Enter amount as required | Permanent |
| Interest-free and low-interest loans | Code 36 | Box 14 | Enter amount as required | Permanent |
| Security options benefits | Code 38 | Box 14 | Enter amount as required | Permanent |
| Security options deduction - 110(1)(d) | Code 39 | None | Enter 50% of the amount reported in Code 38 for these shares | Z39 or Permanent |
| Other taxable allowances and benefits | Code 40 | Box 14 | Enter amount as required | Permanent |
| Security options deduction - 110(1)(d.1) | Code 41 | None | Enter 50% of the amount reported in Code 38 for these shares | Z41 |
| Employment Commissions | Code 42 | Box 14 | Enter amount as required | Permanent |
| Canadian Armed Forces personnel and police deduction | Code 43 | Box 14 | Enter amount as required | Permanent |
| Eligible retiring allowances | Code 66 | None | Enter amount as required | Permanent |
| Non-eligible retiring allowances | Code 67 | None | Enter amount as required | Permanent |
| Indian (exempt income) Non-eligible retiring allowances | Code 69 | None | Enter amount as required | Permanent |
| Indian (exempt income) - Employment | Code 71 | Various (dependant on TD1-IN determination) | Change employee Tax Status code | ET = I |
| Past service contributions for 1989 or earlier years while a contributor | Code 74 | None | Enter the amount from Box 20 that belongs to this period | Z44 |
| Past service contributions for 1989 or earlier years while not a contributor | Code 75 | None | Enter the amount from Box 20 that belongs to this period | Z45 |
| Workers’ compensation benefits repaid to the employer | Code 77 | None | Enter amount of WCB benefits repaid to the employer which was previously included in the employee’s salary | Z47 |
| Fishers – Gross income | Code 78 | None | Enter amount as required | Z48 |
| Fishers – Net partnership amount | Code 79 | None | Enter amount as required | Z49 |
| Fishers – Shareperson amount | Code 80 | None | Enter amount as required | Z50 |
| Placement or employment agency workers – Gross income | Code 81 | None | Enter amount as required | Z34 or Permanent |
| Taxi drivers and drivers of other passenger-carrying vehicles – Gross income | Code 82 | None | Enter amount as required | Z35 or Permanent |
| Barbers or hairdressers – Gross income | Code 83 | None | Enter amount as required | Z36 or Permanent |
| Employee-paid premiums for private health services plans | Code 85 | None | Enter amount as required | Permanent |
| Security options election | Code 86 | None | Enter the cash-out amount required | Z38 |
| Emergency services volunteer exempt amount | Code 87 | None | Enter the amount of the exempt payment (up to $1,000) | Z32 |
| Indian (exempt income) – Self-employment | Code 88 | None | Enter the amount of the tax-exempt gross earnings | SQ=S |