Employers' guide : filing the T4 slip and summary.: Rv4-52/2016E-PDF

"Use this guide if you are an employer (resident or non-resident) and you have paid your employees any of the following types of income: ■ employment income; ■ commissions; ■ taxable allowances and benefits; ■ retiring allowances; ■ payments from a wage loss replacement plan either paid directly by you or paid by a third party on your behalf (see “Box 14 – Employment income,” on page 10, for more information); ■ income for special situations such as barbers and hairdressers, taxi drivers and drivers of other passenger-carrying vehicles, fishing income, Indians, placement or employment agency workers, and other situations explained in “Chapter 6 – Special situations,” which starts on page 22; or ■ any other remuneration (see “Box 14 – Employment income,” on page 10, for a detailed list)." -- p. 2.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.830556&sl=0

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