T4 other information codes: which are in box 14, which are not

What does each T4 other information code mean?

The Other information area at the bottom of the T4 has six boxes that aren't numbered. The employer enters a code from 30 to 95 and an amount in each one that applies, covering commissions, taxable benefits, deductible amounts, fishers' income, tax exempt income and retiring allowances canada.ca. The code tells you what the amount is. The question that matters on the T1 is whether that amount is already inside box 14.

The box 14 column comes straight from the CRA's code list in RC4120, and each code's own instructions say "also report this amount in box 14" or "do not include this amount in box 14" canada.ca. The T1 column comes from the CRA's line pages: commissions in box 42 go on line 10120 and are already included on line 10100 canada.ca, retiring allowances in boxes 66 and 67 go on line 13000 canada.ca, and boxes 39, 41, 91 and 92 are added up on line 24900 canada.ca. The code 87 exempt amount goes on line 10105 when the volunteer claims the $1,000 exemption canada.ca.

Codes 32 and 33 work as a pair. Code 32 carries the whole travel benefit and code 33 identifies only the medical part, which your client uses with code 32 on Form T2222 for the northern residents travel deduction canada.ca. For how box 14 itself is built, see T4 box 14.

Worked example: seven codes, one employee, no double counting

Say your client left an employer in 2025 and the employer reports the following. Salary was $62,000, and every other amount carries a code.

Box 14 is $76,100: $62,000 + $9,000 + $4,200 + $360 + $540. That full $76,100 goes on line 10100. Line 10120 shows $9,000, but it adds nothing because the commissions are already in line 10100.

Line 13000 gets $22,000, the $8,000 from code 66 plus the $14,000 from code 67. The $1,100 under code 85 goes into the medical expense claim. Total income from this employer on the return is $98,100.

The classic error is to read codes 42, 34, 40 and 36 as extra income and add them on top of box 14. That overstates employment income by $14,100 ($9,000 + $4,200 + $360 + $540). The opposite error is to assume codes 66 and 67 are inside box 14 and drop $22,000 of retiring allowance from the return.

This employee also has seven codes, one more than the six boxes on a slip. The employer issues an additional T4 for the seventh code, and that slip doesn't repeat the box 14 amount canada.ca. Enter both slips in tax software, and the second one carries a box 14 of zero.

Security options on 2025 slips: codes 38, 39, 41 or 90, 91, 92

For the 2025 calendar year, the CRA lets employers report security options benefits and deductions with either codes 38, 39 and 41 (for slips filed on or after January 12, 2026) or codes 90, 91 and 92. For 2026 and later years, only codes 38, 39 and 41 can be used canada.ca. As of October 2026 that means a 2025 slip can arrive in either format, and both are correct.

The deduction codes hold one half of the taxable benefit from qualified securities, and whenever a deduction code is used the full benefit must be reported under code 38 (or 90 with 91 and 92) canada.ca. Codes 90, 91 and 92 can't be used for benefits received before June 25, 2024.

Example: an employee exercises qualifying options with a $20,000 benefit. Code 38 shows $20,000 and it's inside box 14. Code 39 shows $10,000. Your client claims the $10,000 on line 24900 canada.ca, so $10,000 of the benefit ends up in taxable income.

Code 86 reports the benefit when the employee qualifies for the 110(1)(d) deduction and the employer elected under subsection 110(1.1) not to deduct a cash payout. It stays out of box 14 and requires the full benefit under code 38 or 90 canada.ca.

Which less common codes still show up on T4 slips?

Codes 74 and 75 report past service RPP contributions for 1989 or earlier years, made while the employee was or wasn't a contributor, and the same amount also goes in box 20 canada.ca. They change how the RPP deduction is worked out, not total income.

Codes 71, 69, 94 and 95 cover employees registered, or entitled to be registered, under the Indian Act. Code 71 is tax exempt employment income, which stays out of box 14, and codes 94 and 95 (for 2024 and later slips) report the RPP contributions and union dues that relate to that exempt income canada.ca. Code 69 is a non eligible retiring allowance tied to exempt income.

Codes 78 to 83 and 88 report gross income for fishers, placement agency workers, taxi drivers, and barbers or hairdressers who aren't employees. When the employer uses employment code 11, 12, 13 or 17 in box 29, that income goes under these codes instead of box 14 canada.ca. Your client reports it as self employment income, not on line 10100.

Codes 57 to 60 report employment income for four set periods running from March 15 to September 26, and they are included in box 14 canada.ca. They're informational only and don't change any line on the return.

Code 43 holds the pay of Canadian Armed Forces personnel and police deployed on an international operational mission, up to the maximum pay of a lieutenant colonel. It's already in box 14, and your client claims a matching deduction from net income canada.ca.

Which code edge cases trip up preparers?

Employer RRSP or FHSA contributions don't go in box 20. The employer reports them as a taxable benefit under code 40, inside box 14 canada.ca. Your client still gets the RRSP receipt and claims the contribution separately. More on what code 40 covers is in taxable benefits.

Code 77 lets your client recover tax on workers' compensation that was paid through payroll and later repaid to the employer. The amount was already in box 14 in the earlier year, so it's claimed as an other employment expense, and it doesn't cover amounts reimbursed under a provincial COVID 19 paid sick leave program canada.ca.

Code 85 is optional for the employer. If it's missing, your client can still claim the premiums as a medical expense, but the CRA may ask for supporting documents canada.ca.

Code 87 is used only for a true volunteer. If the government, municipality or public authority also employed that person for the same or similar duties, the whole amount is taxable and sits in box 14 canada.ca.