Skip to main content
Hypertaxhome page
Figures: 2026 tax year

T4 other information boxes: the codes at the foot of the slip

The six spaces at the bottom of a T4 hold two-digit codes for taxable benefits, commissions, retiring allowances and other amounts. Here is what the common codes mean.

Updated 24 July 2026 · 1 min read

The area at the foot of a T4 has six spaces with no printed numbers. Your employer writes in a two-digit code and an amount. If more than six codes apply to you, your employer issues a second T4 with the extra ones.

Codes you are most likely to see

CodeWhat the amount is
30Board and lodging provided by your employer
32Travel in a prescribed zone
34Personal use of an employer's vehicle
36Benefit from an interest-free or low-interest loan
40Other taxable allowances and benefits
42Employment commissions
66Eligible retiring allowance
67Non-eligible retiring allowance
77Workers' compensation benefits repaid to your employer
85Premiums you paid for a private health services plan

Most of these are already inside box 14

Codes 30, 32, 34, 36, 40 and 42 describe amounts that are already part of your employment income in box 14. They are broken out so the CRA can see what the pay was made of. Adding them to box 14 again would tax the same money twice.

Hypertax reads every code and shows you which ones are already inside box 14 and which are separate.

Codes that change the return

Code 85 supports a medical expense claim, so keep it. Codes 66 and 67 are retiring allowances and are entered on their own lines, not inside employment income. Code 77 reverses a benefit you had to pay back.

An unfamiliar code

Type the code and the amount into Hypertax as printed. If the code affects a line of the return, Hypertax asks you a follow-up question. If it does not, Hypertax records it and moves on rather than pretending it matters.

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 10100 – Employment income (opens in a new tab)canada.ca · checked 24 July 2026
  3. Personal income: completing a tax return (opens in a new tab)canada.ca · checked 24 July 2026

Related articles

  • Your T4 slip, box by box

    What a T4 Statement of Remuneration Paid contains, when it must reach you, and a map of every box with a link to the article that explains it.
    T4 slipUploading documentsIncome

  • 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.
    T4 slipDeductionsCredits

  • More than one job or slip

    Two jobs in 2026 means two T4s and one return. Entering every slip is what recovers the CPP, CPP2 or EI you overpaid across those jobs.
    IncomeT4 slipFixing problems

  • Deductions Hypertax handles

    A deduction lowers the income your tax is worked out on. The pension, RRSP, union dues, CPP and moving-expense deductions Hypertax can claim on a T1.
    DeductionsCreditsWhat Hypertax covers

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.