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Figures: 2026 tax year

T4 boxes 44 to 56: dues, donations and pension adjustment

Boxes 44, 46, 50, 52, 55 and 56 of a T4 cover union dues, payroll charitable donations, your pension plan number, the pension adjustment and Quebec parental insurance.

Updated 24 July 2026 · 1 min read

These boxes are blank for many employees. When they carry an amount, each one lowers your tax.

The boxes

BoxNameWhere it goes
44Union duesLine 21200
46Charitable donationsLine 34900, through Schedule 9
50RPP or DPSP registration numberRecords only
52Pension adjustmentLine 20600
55Employee's PPIP premiumsQuebec only
56PPIP insurable earningsQuebec only

Box 44 is a deduction

Union dues on line 21200 come off your income. Only dues you actually paid count, and only the part that pays for ordinary operating costs. If you also paid dues directly rather than through payroll, add those from your own receipt; they will not be on the slip.

Box 46 is a credit, not a deduction

Payroll giving in box 46 goes on Schedule 9 and produces a non-refundable credit on line 34900. It reduces your tax rather than your income. You may carry unused donations forward for up to five years, so a small amount is sometimes worth saving for a later return.

Box 52 does not change this year's tax

The pension adjustment measures the value of the pension you built up in 2026. It changes nothing on this return. It reduces the RRSP room the CRA gives you for 2027, which is why the number has to be reported.

Box 50, 55 and 56

Box 50 is the registration number of your pension or deferred profit sharing plan. It is reference information. Boxes 55 and 56 are Quebec parental insurance, and they only appear on a slip for work in Quebec.

Sources

Every figure and every procedure on this page was checked against the pages below on the date shown. The agencies revise these pages, so confirm anything you are about to act on.

  1. T4 slip: information for employers (opens in a new tab)canada.ca · checked 24 July 2026
  2. Line 21200 – Annual union, professional, or like dues (opens in a new tab)canada.ca · checked 24 July 2026
  3. Line 34900 – Donations and gifts (opens in a new tab)canada.ca · checked 24 July 2026

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This article explains a form and a process. It is general information, not tax advice about your own situation, and Hypertax does not send your return to the CRA — you print it and mail it. See the not-tax-advice notice and the rest of the help centre.