Year-end and tax slips for 2016
This guide explains the T4 Statement of Remuneration Paid and the Quebec provincial Relevé 1 tax slips. In addition, this guide includes questions and answers to help current and former public service employees understand their tax slips.
If you have questions regarding 2016 year-end or tax slip
If you have a question regarding 2016 year-end your tax slip, and your organization is serviced by the Public Service Pay Centre, please contact the Client Contact Centre who will triage your issue and redirect you only if required.
Telephone
- In Canada or the United States: 1-855-686-4729
- Monday to Friday, 7 am to 7 pm eastern time
- Outside Canada and the United States: 506-424-4330
- Monday to Friday, 7 am to 7 pm eastern time
Your manager can direct you to the appropriate internal contact to address the issue if the Public Service Pay Centre does not serve your organization.
Who to contact if you have questions about filing your taxes
- Canada Revenue Agency
- Revenu Québec (for residents of the province of Quebec)
Tax slips descriptions
This section illustrates and describes the T4 and Relevé 1 tax slips.
T4: Statement of Remuneration Paid
The T4 is the federal tax slip produced for all current and former employees.
Relevé 1: Revenus d'emploi et revenus divers
The Relevé 1 is the Quebec provincial tax slip produced for all employees who work or live in the province of Quebec.
For employees who live in the province of Quebec and work outside of the province of Quebec, the Relevé 1 will only report in boxes A and J the taxable benefits for Public Service Health and Dental Care Plans as well as any Quebec income tax deducted in box E if the employee chose to have this deduction. Some Quebec taxable benefits could also be reported in box L such as employer paid parking.
T4 and Relevé 1 boxes explained
This section explains the T4 and Relevé boxes in which an amount could be reported by the Phoenix pay system.
Employment income: Box 14 of the T4 and box A of the Relevé 1
The amount reported in box 14 of the T4 slip is the sum of all gross earnings paid to you in 2016 including any overtime. If you were overpaid in 2016 and the overpayment was recorded in Phoenix, the overpaid amount will not be reported in box 14.
The amount reported in box A of the Relevé 1 slip is the sum of all earnings as reported in box 14 of the T4 plus any Quebec taxable benefits reported in boxes J and L of the Relevé 1 slip.
If you received any non taxable earnings in 2016, such as non taxable overtime meal allowances, these are not included in box 14 of the T4 and box A of the Relevé 1 tax slips.
Employee’s Canada Pension Plan contributions: Box 16 of the T4 and box B-1 of the Relevé 1
All employees who work outside the province of Quebec contribute to the Canada Pension Plan. Also, any Status Indian employees, regardless of where they work, contribute to Canada Pension Plan. Where an employee worked in the province of Quebec for part of the year, he/she will also receive a Relevé 1 slip. If you worked in the province of Quebec the full year, you will have only contributed to the Quebec Pension Plan instead of the Canada Pension Plan. The amount reported in box 16 of the T4 and box B-1 of the Relevé 1 is the total amount of Canada Pension Plan contributions you paid in the year. The rate of contributions for 2016 was 4.25% of your gross pensionable earnings which are reported in box 26 of the T4 and G-2 of the Relevé 11. The maximum Canada Pension Plan contribution for 2016 was $2,544.30.
The Canada Pension Plan contributions provide a federal tax credit of 15%. This tax credit is applied directly to the income tax that is owing and is not dependent on the employee's income tax bracket. Effective January 1, 1998, the Quebec Tax Reform eliminated the Quebec provincial tax credit for Quebec Pension Plan. This tax credit is now included in the basic credit amount of $11,550 for the 2016 taxation year.
Employee’s Quebec Pension Plan contributions: Box 17 of the T4 and box B of the Relevé 1
All employees who work in the province of Quebec contribute to the Quebec Pension Plan. The amount reported in box 17 of the T4 and box B of the Relevé 1 is the total amount of Quebec Pension Plan contributions you paid in the year. The rate of contributions for 2016 was 5.325% of your gross pensionable earnings which are reported in box 26 of the T4 and G of the Relevé 1. The maximum Quebec Pension Plan contribution for 2016 was $2,737.05.
Employee’s employment insurance premiums: Box 18 of the T4 and box C of the Relevé 1
All employees contribute to employment insurance and most earnings are subject to employment insurance premiums. The amount reported in box 18 of the T4 and box C of the Relevé 1 is the total employment insurance premiums you paid in the year. The premium rate and maximum premium for the year depends on your province of work:
- Work in Quebec: the rate was 1.52% and the maximum premium amount was $772.16
- Working outside Quebec: the rate was 1.88% and the maximum premium amount was $944.05
The employment insurance premium rate is calculated on your employment insurance insurable earnings which are reported in box 24 of the T4. This amount is not reported on the Relevé 1 slip. The employment insurance rate for employees who work in Quebec is lower because they must also pay premiums for the Quebec Parental Insurance Plan.
Registered pension plan contributions: Box 20 of the T4 and box D of the Relevé 1
If you contribute to the Public Service Pension Plan, your total contributions for 2016, including any contributions towards a buy back of previous elective service, will be indicated in box 20 of the T4 and box D of the Relevé 1. If you paid contributions in 2016 toward the buy back of previous elective service that occurred before 1990, these contributions will also be reported in boxes 74 or 75 and boxes D-2 or D-3 or the Relevé 1 depending on whether you were a contributor or not a contributor during the period you bought back. These are reported separately because different tax exemption calculations apply when you do your income tax return.
Income tax deducted: Box 22 of the T4
This box will report the total amount of federal and provincial (excluding Quebec) income tax you paid in 2016. On the Phoenix pay stub, the federal and provincial (excluding Quebec) income tax deductions appear in the Taxes section as CIT (Canadian income tax).
Quebec income tax deducted: Box E of the Relevé 1
This box will report the total amount of Quebec provincial income tax you paid in 2016 if you worked in the province of Quebec or if you reside in Quebec and requested additional Quebec tax to be withheld from your pay. On the Phoenix pay stub, the Quebec income tax deductions appear in the Taxes section as QIT (Quebec income tax). If you are not a Quebec resident, you will need to add the amount of Quebec income tax reported in box E of the Relevé 1 to the amount of Federal income tax reported in box 22 of the T4 and report the total on your Federal income tax Return.
Employment insurance insurable earnings: Box 24 of the T4
This box will report the total amount of earnings subject to employment insurance premiums. The employment insurance insurable earnings are not reported on the Relevé 1 slip. Most earnings, such as regular pay, overtime, allowances, etc. are insurable earnings and employment insurance premiums are calculated on these up to the yearly maximum insurable earnings. An example of non insurable earnings would be overtime meal allowances. For 2016, the yearly maximum employment insurance insurable earnings were $50,800. The employment insurance insurable earnings are not shown on your pay stubs. However, if your gross earnings for the year are equal to or exceed the maximum of $50,800, this would likely be the amount you would see in box 24 of your T4. If your gross earnings are below $50,800, the amount reported in box 24 of your T4 will be equal to your gross earnings minus any non insurable amounts paid to you during the year.
Canada Pension Plan or Quebec Pension Plan pensionable earnings: Box 26 of the T4 and box G of the Relevé 1
This box will report the total amount of earnings subject to Canada Pension Plan or Quebec Pension Plan contributions. Most earnings, such as regular pay, overtime, allowances, etc. are pensionable earnings and Canada Pension Plan or Quebec Pension Plan contributions are calculated on these up to the yearly maximum pensionable earnings. An example of non pensionable earnings would be overtime meal allowances. The 2016 yearly maximum pensionable earnings were $54,900. The Canada Pension Plan or Quebec Pension Plan pensionable earnings are not shown on your pay stubs. However, if your gross earnings for the year are equal to or exceed the maximum of $54,900, this would likely be the amount you would see in box 26 of your T4 and box G of your Relevé 1. If your gross earnings are below $54,900, the amount reported in these boxes will be equal to your gross earnings minus any non pensionable amounts paid to you during the year.
Union dues: Box 44 of the T4 and box F of the Relevé 1
The amount reported in this box is the total amount of union dues you paid during the year.
Charitable donations: Box 46 of the T4 and box N of the Relevé 1
The amount reported in this box is the total amount of Government of Canada Workplace Charitable Campaign: United Way contributions you paid during the year.
Registered pension plan or DPSP registration number: Box 50 of the T4
The number reported in this box is the registration number for our Public Service Pension Plan. This number is not reported on the Relevé 1 slip, nor does it appear on the pay stubs.
Pension adjustment: Box 52 of the T4
The amount reported in this box is your calculated pension adjustment. This amount is the value of the benefits you earned in 2016 under your Public Service Pension Plan. This amount is not reported on the Relevé 1 slip nor does it appear on you the pay stubs.
Generally, the pension adjustment amount reduces your Registered Retirement Savings Plan deduction limit for the following year.
Quebec Parental Insurance Plan premiums: Box 55 of the T4 and box H of the Relevé 1
Employees who work in the province of Quebec pay Quebec Parental Insurance Plan premiums. Box 55 of the T4 and Box H of the Relevé 1 will report the total amount of Quebec Parental Insurance Plan premiums you paid in the year. The Quebec Parental Insurance Plan premium rate is calculated on your Quebec Parental Insurance Plan insurable earnings which are reported in box 56 of the T4 and in box I of the Relevé 1. For 2016, the premium rate was 0.548% up to the maximum yearly premium deduction amount of $391.82.
Quebec Parental Insurance Plan insurable earnings: Box 56 of the T4 and box I of the Relevé 1
This box will report the total amount of earnings subject to Quebec Parental Insurance Plan premiums. Most earnings, such as regular pay, overtime, allowances, etc. are insurable earnings and Quebec Parental Insurance Plan premiums are calculated on these up to the yearly maximum insurable earnings. An example of non insurable earnings would be overtime meal allowances. For 2016, the yearly maximum Quebec Parental Insurance Plan insurable earnings were $71,500. The Quebec Parental Insurance Plan insurable earnings are not shown on your pay stubs. However, if your gross earnings for the year are equal to or exceed the maximum of $71,500, this would likely be the amount you would see in box 56 of your T4 and box I of your Relevé 1. If your gross earnings are below $71,500, the amount reported in these boxes will be equal to your gross earnings minus any non insurable amounts paid to you during the year.
Private health insurance plan: Box J of the Relevé 1
This box will report the total amount of contributions paid by your employer for your Public Service Health Care Plan and your Dental Care Plan plus the Quebec Sales Tax paid by the employer on the employer share of these insurance premiums. The employer share of these benefits and any applicable Quebec Sales Tax can be found on your Phoenix pay stub under the Employer Paid Benefits section.
Housing, board and lodging: Box 30 of the T4 and box V of the Relevé 1
This box would report the total amount paid to you for board and lodging under the Isolated Post Government Housing Directive.
Travel in a prescribed zone: Box 32 of the T4 and box K of the Relevé 1
This box will report the total amount paid to you for vacation travel assistance under the Isolated Post Government Housing Directive.
Other taxable benefits: Box L of the Relevé 1
This box will report the Quebec taxable benefit for any employer paid benefits except those reported in box J of the Relevé 1. This would include the employer contributions to Alberta Health Care, BC Medical, subsidized management parking, Public Service Management Insurance Plan life and supplementary life insurance and any Quebec sales tax applicable to the employer share. These benefits can be found on your Phoenix pay stub under the Employer Paid Benefits section.
Other benefits: Box O of the Relevé 1
This box would report any retiring allowances or return of pension contribution paid to you during the year.
Salary earned while on a reserve: Box 71 of the T4 and box R of the Relevé 1
This box would report any tax exempt earnings paid to a Status Indian employee.
Workers’ compensation benefits: Box 77 of the T4
This box reports the deemed value of lost wages in the case of an employee on leave with pay because of an injury on duty. This amount will reduce the earnings reported in box A of the Relevé 1, but will not show in any other boxes of the Relevé 1.
Employee-paid premiums for private health services plan: Box 85 of the T4 and box 235 of the Relevé 1
This box reports the amounts deducted from the employee’s pay (employee share) for health insurance plans such as Public Service Health Care Plan and Blue Cross.
Questions and answers
Question 1: How and when will I receive my tax slips for 2016?
For current employees, tax slips will be available electronically through Phoenix Self Service as of February 20 for all persons with access. In addition, tax slips will be available on the Canada Revenue Agency and Revenu Quebec web sites by March 3 for all persons registered with My Account.
For former employees, tax slips will be available electronically through the Canada Revenue Agency and Revenu Quebec web sites by March 3 for all persons registered with My Account. Hard copies will be mailed to the home address currently in Phoenix and should be received by March 6, 2017.
Question 2: I am an employee of the Government of Canada and cannot access the Compensation Web Applications or Phoenix pay system. Who do I contact for assistance?
Please contact the Client Contact Centre at 1-855-686-472 or submit a Phoenix Feedback Form and they will be pleased to assist you.
Question 3: I am completing my tax return. I am not sure which tax slips I need from the Phoenix pay system.
If you work in the province of Quebec, you will receive a T4 and a Relevé 1 tax slips.
If you work and live in a province other than Quebec, you will only receive a T4 tax slip.
If you work in a province other than Quebec and live in the province of Quebec, you will receive a T4 and a Relevé 1 tax slips. However, the Relevé 1 will only report your Quebec taxable benefits and any Quebec income tax deducted if you chose to have this deduction at source.
Question 4: Why did I receive multiple T4 slips?
A separate T4 slip is issued for each province you work in during the year. The province of work is indicated in box 10 of your T4 slip. Also, if your wage loss plan changed during the year, a separate T4 is issued for each plan. The wage loss plan depends on whether or not you are entitled to take sick leave with pay which has an impact on the amount your employer pays for your employment insurance premiums.
If you received acting pay in 2016, it is also possible that your acting position is showing under a different province of work. The province of work information is attached to your position number in your departmental human resources system and this information is sent to Phoenix. If you received multiple T4 slips, you should add these together when filing your income tax return as the sum of these slips would reflect your full earnings and deductions for 2016. If you received a Relevé 1 tax slip in this situation and you do not live in the province of Quebec, you need only to add the amount of Quebec income tax reported in box E of your Relevé 1 to the federal income tax reported in box 22 of your T4 slips when filling out your 2016 tax return. Your tax withholdings at source and your corresponding tax slips are based on your province of work while your tax return is based on your province of residence. This would not have a negative impact on your pay nor are there any negative tax implications.
Question 5: I received multiple T4 slips and the pension adjustment is only reported on one T4. Is this an error?
No, this is not an error. When Phoenix calculated the Pension Adjustment, it considers the full amount of pension contributions for the year and the total number of pensionable pay periods. This is why the total pension adjustment amount can only be reported on one T4 slip.
Question 6: My tax slips are showing one or more zero dollar amount(s) in one or more boxes when there should be an amount. Will this be corrected?
Yes this will be corrected and you will receive amended tax slips. However, you must file your 2016 income tax returns by the deadline set by the Canada Revenue Agency and Revenu Quebec. If you have not yet received your amended tax slips in time to meet the deadline, you must file using the tax slips you have received.
Question 7: I am looking for my previous tax slips and copies of my pay stubs received before roll out to Phoenix. Where can I find them?
You can access tax slips and pay stubs issued before Phoenix in Compensation Web Applications under Pay stubs and archive tax slips:
- Compensation Web Applications (accessible only on the Government of Canada network)
Question 8: I did not yet receive my tax slip. I am worried that I will not receive my tax slip in time to file my taxes; how can I get my tax slip?
If you are a current employee, former employee, or pensioner who worked in the federal government during 2016, a tax slip for your employment earnings has been prepared for you.
For current employees, tax slips will be available electronically through Phoenix Self Service as of February 20 for all persons with access. In addition, tax slips will be available on the Canada Revenue Agency and Revenu Quebec web sites by March 3 for all persons registered with My Account.
For former employees, tax slips will be available electronically through the Canada Revenue Agency and Revenu Quebec web sites by March 3 for all persons registered with My Account. Hard copies will be mailed to the home address currently in Phoenix and should be received by March 6, 2017.
In all instances, if you have not been able to access or have not received your tax slips in the mail by March 6, 2017, please contact the Client Contact Centre at 1-855-686-4729 or submit a Phoenix Feedback Form and they will be pleased to assist you. Please do not call before that date as they will not be able to produce slips for you until Monday March 6.
Question 9: Will I receive separate tax slips for 2016, for pre and post Phoenix amounts?
No, you will receive one single T4 that will include your total earnings and deductions for 2016. However, if you worked in more than one province during the year or a change was made to your wage loss plan, you will receive a separate T4 for each province and/or wage loss plan.
If you worked in the province of Quebec, you will receive a Relevé 1 slip that will report all earnings and deductions while you worked in Quebec.
If you are a Quebec resident that works outside Quebec, you will receive a RL1 slip that reports only your Quebec taxable benefits and any Quebec income tax you chose to have deducted from your pay. Quebec taxable benefits are equal to the employer share of the Public Service Health Care Plan and the Dental Care Plan as well as other taxable benefits such as employer paid parking plus any applicable Quebec sales tax on the employer share.
Question 10: Will I receive separate tax slips if I transferred to another department in 2016?
No, you will receive one single T4 that will include your total earnings and deductions for 2016. However, if you worked in more than one province during the year or a change was made to your wage loss plan, you will receive a separate T4 for each province and/or wage loss plan.
Question 11: I am a new employee that started working in 2016, but I don’t have access to Phoenix yet. How can I obtain my 2016 T4 and Relevé 1?
Tax slips will be available electronically via the Canada Revenue Agency and Revenu Québec web sites by March 3 for all persons registered with My Account.
You can also contact the Client Contact Centre (CCC) and provide them with your Personal Record Identifier and mailing address. The CCC will provide an electronic copy of your tax slips. You can contact the CCC at:
- 1-855-686-4729 or submit a Phoenix Feedback Form
Question 12: I am a former government employee and do not have access to Compensation Web Applications. How can I get a copy of my tax slips?
The tax slips for former employees will be printed and mailed out by Canada Post. Tax slips are also available electronically via the Canada Revenue Agency and Revenu Quebec web sites for all persons registered with My Account.
Employees in this situation that have not received their tax slips by March 6 can contact the Client Contact Centre (CCC) and provide them with their Personal Record Identifier and mailing address. The CCC will provide an electronic copy of their tax slips. Employees can contact the CCC at:
- 1-855-686-4729 or submit a Phoenix Feedback Form
Question 13: I am currently on leave without pay and do not have access to Compensation Web Applications. How can I get a copy of my tax slips?
The tax slips for employees on a period of extended leave without pay will be printed and mailed out by Canada Post. Tax slips are also available electronically via the Canada Revenue Agency and Revenu Québec web sites for all persons registered with My Account.
Employees in this situation that have not received their tax slips by March 6 can contact the Client Contact Centre (CCC) and provide them with their Personal Record Identifier and mailing address. The CCC will provide an electronic copy of their tax slips. Employees can contact the CCC at:
- 1-855-686-4729 or submit a Phoenix Feedback Form
Question 14: I am a former government employee who is expecting a 2016 tax slips, but I have changed address since I left the government. How do I change my address for my 2016 tax slips?
The tax slips for former employees will be printed and mailed out by Canada Post to the employee’s address that is currently recorded in Phoenix. Tax slips will also be available electronically via the Canada Revenue Agency and Revenu Québec web sites for all persons registered with My Account.
Employees who have changed their address should contact the Client Contact Centre (CCC) or submit a Phoenix Feedback form:
However, employees that have not received their tax slips by March 6 can contact the CCC and provide them with their Personal Record Identifier and correct mailing address. The CCC will provide an electronic copy of their tax slips. Employees can contact the CCC at:
- 1-855-686-4729 or submit a Phoenix Feedback Form
Question 15: My spouse or partner passed away in 2016 and I require their tax slips. Who do I contact to get assistance?
Your spouse’s or partner’s tax slips will be printed and mailed out by Canada Post to the address that is currently recorded in Phoenix and you should receive these by March 6.
If you have not received these by March 6 you can contact the Client Contact Centre (CCC) and provide them with your spouse’s or partner’s Personal Record Identifier and mailing address. The CCC will provide an electronic copy of their tax slips. Employees can contact the CCC at:
- 1-855-686-4729 or submit a Phoenix Feedback Form
Question 16: I am looking for my tax slips, I work in Ontario and Live in Quebec. I thought I should still receive a Relevé 1 for my taxable benefits, but cannot find it. Can you help?
For current employees, tax slips will be available electronically through Phoenix Self Service as of February 20 for all persons with access. In addition, tax slips will be available on the Canada Revenue Agency and Revenu Québec web sites by March 3 for all persons registered with My Account.
If you have checked in Phoenix self service and do not see your tax slips, please complete the Phoenix Feedback form or contact the call centre and request that they complete a Phoenix Feedback form on your behalf to refer the case to the Public Services and Procurement Canada Pay Liaison Unit.
Question 17: I received an overpayment in 2016; will this overpayment show on my tax slips?
If your overpayment is recorded in Phoenix before your tax slips are produced, your 2016 tax slips will not include the overpaid amount, even if you have not fully repaid the overpayment.
If your overpayment was not recorded in Phoenix prior to issuing the tax slips, your overpayment amount will be included on your original tax slips. Once your overpayment is recorded in Phoenix, amended tax slips will be created for you. These amended tax slips will only report the reduced earnings as the tax withholdings can no longer be reversed. In turn, your overpayment amount will be equal to your gross earnings before any tax withholdings. However, if you contribute to the Public Service Pension Plan, these overpaid contributions would be reversed which would result in a lower overpayment amount. Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Quebec (if you work in Quebec) electronically and they will automatically reassess your file and adjust your tax return to take into account any over-deducted income tax, employment insurance, Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan. You should not wait for your amended tax slips to file your income tax return. You can file your tax return using the T4 and Relevé 1 provided to you.
Question 18: Do I need to repay the net or the gross amount of my overpayment?
In accordance with income tax regulations, if your overpayment resulting from an administrative error is recorded in Phoenix in the same taxation year as it occurred, you will repay the net amount. If your overpayment is recorded in Phoenix is a subsequent taxation year from the year in which it occurred, you will repay the gross amount and the Canada Revenu Agency or Revenu Québec will refund any over-deducted income tax, employment insurance, Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan to you when they reassess your tax return.
Net overpayment (gross earnings minus income tax, employment insurance, Canada Pension Plan or Quebec Pension Plan, Quebec Parental Insurance Plan)
Where an overpayment caused by an administrative error occurs in the same taxation year as it is recorded in Phoenix, the tax withholdings (i.e. income tax, employment insurance premiums, Canada Pension Plan or Quebec Pension Plan contributions and Quebec Parental Insurance Plan premiums) can be reversed. As a result, the overpayment you will need to repay will be equal to your net amount. Also, if you contribute to the Public Service Pension Plan, these contributions will be reversed as well.
Example 1: Net overpayment
Employee was overpaid over 4 pay periods (40 days) in 2016: Overpayment amount entered in Phoenix in 2016
Example 1 – net overpayment Overpayment calculation (40 days)
| Description | Amount paid in error | Overpayment amount to be repaid by employee |
|---|---|---|
| Gross earnings | +$8,000 | - $8,000 |
| Canadian income tax | -$1,110 | +$1,110 |
| Canada Pension Plan | -$370 | +$370 |
| Employment insurance | -$150 | +$150 |
| Net amount | +5,660 | -$5,660 |
Gross overpayment (tax withholdings cannot be reversed)
Where an overpayment caused by an administrative error occurred in a previous taxation year and it is only recorded in Phoenix in the current or a subsequent taxation year, the tax withholdings cannot be reversed. As a result, the overpayment you will need to repay will be equal to your gross amount. However, if you contribute to the Public Service Pension Plan, these contributions will be reversed which will reduce the overpayment amount.
Example 2: Gross overpayment
Employee was overpaid over 4 pay periods (40 days) in 2016: Overpayment only recorded in Phoenix in 2017
Example 2: Gross overpayment Overpayment calculation (40 days)
| Description | Amount paid in error | Overpayment amount to be repaid by employee |
|---|---|---|
| Gross earnings | +$8,000 | - $8,000 |
| Canadian income tax | -$1,110 | N/A – cannot be reversed |
| Canada Pension Plan | -$370 | N/A – cannot be reversed |
| Employment insurance | -$150 | N/A – cannot be reversed |
| Net amount | +5,660 | -$8,000 |
In this case, you would need to repay the full gross earnings of $8,000. An amended tax slip is issued once the overpayment is recorded in Phoenix. The Canada Revenu Agency will adjust your tax return to take into account any over-deducted tax withholdings to you when they reassess your tax return based on the amended tax slip sent to them by Public Services and Procurement Canada.
Question 19: How can I see if my overpayment was created in Phoenix?
To know if you have an overpayment recorded in Phoenix, it will show on a pay stub as a 0.00 Net Pay and the Earnings section will show the Generated Overpayment amount as well as negative earnings from which the overpayment resulted. In the following example, the employee was overpaid Bilingual Bonus Allowance. The negative amount showing against the Bilingual Bonus Allowance is equal to the gross amount of the overpayment before reversing the tax withholdings and the Generated Overpayment amount is equal to the net amount of the overpayment which has to be reimbursed.
Question 20: I was overpaid in 2016 and sent a personal cheque for the amount I thought I was overpaid and the cheque was cashed. Will my tax slips include the overpaid amount?
This depends on whether your overpayment was recorded in the Phoenix pay system. If your overpayment was recorded in Phoenix before the tax slips were produced, your overpayment will not be reported on your tax slips.
If your overpayment was not recorded in Phoenix prior to issuing the tax slips, your overpayment amount will be included on your original tax slips. Once your overpayment is recorded in Phoenix, amended tax slips will be created for you. These amended tax slips will only report the reduced earnings as the tax withholdings can no longer be reversed. In turn, your overpayment amount will be equal to your gross earnings before any tax withholdings. However, if you contribute to the Public Service Pension Plan, these overpaid contributions would be reversed which would result in a lower overpayment amount. Your personal cheque will be applied against your overpayment, but there could be an outstanding amount owing. If this is the case, you will receive a letter informing you of this. Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Québec (if you work in Quebec) electronically and they will automatically reassess your file and refund any over-deducted income tax, employment insurance), Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan. You should not wait for your amended tax slips to file your income tax return. You can file your tax return using the T4 and Relevé 1 provided to you.
Question 21: I was overpaid in 2016 and sent a personal cheque for the amount I thought I was overpaid and the cheque was cashed, but my tax slips include the overpaid amount. Will this be corrected?
Yes it will. If your overpayment amount is included on your T4 and Relevé 1 (if you work in the province of Quebec) it is because your overpayment was not recorded in Phoenix prior to producing your tax slips. Once your overpayment is recorded in Phoenix, amended tax slips will be created for you. These amended tax slips will only report the reduced earnings as the tax withholdings can no longer be reversed. In turn, your overpayment amount will be equal to your gross earnings before any tax withholdings. However, if you contribute to the Public Service Pension Plan, these overpaid contributions would be reversed which would result in a lower overpayment amount. Your personal cheque will be applied against your overpayment, but there could be an outstanding amount owing. If this is the case, you will receive a letter informing you of this. Your employer will send your amended T4 to the Canada Revenue Agency and your amended Relevé 1 to Revenu Québec (if you work in Quebec) electronically and they will automatically reassess your file and refund any over-deducted income tax, employment insurance, Quebec Parental Insurance Plan and Canada Pension Plan or Quebec Pension Plan. You should not wait for your amended tax slips to file your income tax return. You can file your tax return using the T4 and Relevé 1 provided to you.
Question 22: I am owed money for 2016; will it be reported on my 2016 tax slips even if it’s paid only in 2017?
Your 2016 tax slips reflect monies you were actually paid in 2016. Any payments you receive in 2017 (despite having been earned during 2016) will be reported on your 2017 T4. This is in line with income tax regulations.
Question 23: If money owed to me in 2016 is only paid in 2017, this will impact my tax bracket, subsidized day care, Canada child benefit, goods and services tax or harmonized sales tax credit. What can be done?
Your 2016 tax slips reflect monies you were actually paid in 2016. Any payments you receive in 2017 (despite having been earned during 2016) will be reported on your 2017 T4. This is in line with income tax regulations.
If the Pay Centre service standards were not met and one or more payments owed to you for 2016 are only paid in 2017 resulting in a negative impact on your 2017 government benefits (e.g. subsidized day care, Canada child benefit, goods and services tax or harmonized sales tax credit) or if this puts you into a higher income bracket in 2017 resulting in a higher tax rate, you can submit a claim for out-of-pocket expenses related to Phoenix pay issues.
Information on how to submit a claim can be found at:
Question 24: I received Emergency Salary Advances and/or Priority Payments in 2016; will these be included on my 2016 tax slips?
If you received ONLY emergency salary advances and/or priority payments in 2016, you will receive a T4 and if you work in the province of Quebec, you will also receive a Relevé 1 that will report these amounts.
If you received emergency salary advances and/or priority payments in 2016 AND started receiving payments from Phoenix, only the Phoenix payments will be reported on your 2016 tax slips.
Question 25: I am expecting to receive amended tax slips, should I wait to receive these before I file my income tax returns?
You must file your 2016 income tax returns by the deadline set by the Canada Revenue Agency and Revenu Québec. If you have not yet received your amended tax slips in time to meet the deadline, you must file using the tax slips you have received.
Question 26: How will I know if I have amended tax slips?
Amended tax slips will be produced weekly until the end of April, bi-weekly until the end of June and monthly afterwards. Amended tax slips will be available for current employees electronically through Phoenix self service or via Canada Revenue Agency and Revenu Québec web sites for all persons registered with My Account. Employees will need to consult Phoenix self service on a regular basis to see if an amended tax slip was produced for them as no notification will be provided to employees.
Amended tax slips for former employees will be available electronically through the Canada Revenue Agency and Revenu Québec web sites for all persons registered with My Account. Hard copies will be mailed to the employee’s home address on file.
Question 27: What should I do if I receive amended tax slips?
If you have already filed your income tax return, you do not have to re-file using your amended tax slips. All amended T4 slips will be sent electronically to the Canada Revenue Agency and all amended Relevé 1 slips will be sent electronically to Revenu Québec the day following their production. Canada Revenue Agency and Revenu Québec have agreed to automatically reassess the individual’s account upon receipt of an amended tax slip.
Question 28: I work in the province of Quebec, but I don’t live in Quebec and I received a Relevé 1 tax slip. Do I need to complete a Quebec income tax return?
No, you do not need to complete a Quebec income tax return. When you complete your federal income tax return , you must add the amount of Quebec income tax deducted that is reported in box E of your Relevé 1 to the amount of Federal income tax deducted that is reported in box 22 of your T4. You will report the sum of these in the Total income tax deducted on your federal income tax return.
Useful links
- Tax and repayment information for employees on tax slips
- Canada Revenue Agency, Questions and Answers: Tax Implications of Phoenix payroll issues
- Phoenix feedback
- Pay stubs and archive tax slips (accessible only on the Government of Canada network)
- Submit a claim for out-of-pocket expenses related to Phoenix pay issues