T4 · Statement of Remuneration Paid

T4 box 26: CPP/QPP pensionable earnings

Q: Where do I put T4 box 26 on my tax return?

Used on Schedule 8 for lines 30800, 22215 and 44800 (CPP overpayment).

Your employer issues a T4 for every job you had during the year, by the end of February.

What it is: The earnings your CPP or QPP contributions were calculated on, up to the second ceiling ($81,200 for 2025 and $85,000 for 2026).
Where it goes on your return: Used on Schedule 8 for lines 30800, 22215 and 44800 (CPP overpayment).

If box 26 is blank, it's the same as box 14.

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Frequently asked questions

What is T4 box 26 on my T4?

T4 box 26 is CPP/QPP pensionable earnings. The earnings your CPP or QPP contributions were calculated on, up to the second ceiling ($81,200 for 2025 and $85,000 for 2026).

Where do I put T4 box 26 on my tax return?

Used on Schedule 8 for lines 30800, 22215 and 44800 (CPP overpayment).

Other T4 boxes

Box 10 Box 12 Box 14 Box 16 Box 16A Box 17 Box 18 Box 20 Box 22 Box 24 Box 26 Box 28 Box 29 Box 40 Box 42 Box 44 Box 45 Box 46 Box 50 Box 52 Box 55 Box 56

Source: Canada Revenue Agency, T4 slip. General information, not tax advice.

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