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T4 Changes for Federal COVID-19 Response

These are the Federal changes for the 2020 tax year. The CRA hasn't published changes for the 2021 yet. Check back soon!

There are four additional boxes on your 2020 T4 tax slips this year to report employee earnings and taxable benefits during the federal response to COVID.

T4 Box

Payment Date Between

57

March 15 - May 9, 2020

58

May 10 - July 4, 2020

59

July 5 - August 29, 2020

60

August 30 - September 26, 2020

You can find the four additional boxes in the Other Information section of the T4.

It’s mandated that all employers populate boxes 57-60, whether your organization participated in any federal COVID relief programs or not.

In addition to employee earnings, the following Non-Cash Taxable Benefits should be included in boxes 57 to 60, based on the employee payment date.

  • Code 30Board and lodging

  • Code 32Travel in a prescribed zone

  • Code 34Personal use of employer's automobile or motor vehicle

  • Code 36Interest-free and low-interest loans

  • Code 38Security options benefits

  • Code 40Other taxable allowances and benefits

  • Code 42Employment commissions

  • Code 43Canadian Armed Forces personnel and police deduction

Employee Tax Slip Extracted From Avanti
When Extract From History is selected, Avanti populates the employee tax slips in Extract Employee Tax Slip Data, boxes 57, 58, 59, and 60 automatically. If you choose Extract From Previous Year, you’ll need to update the appropriate box with all earnings and non-cash taxable benefits during that time.

How to Ensure Compliance When Adding or Adjusting Tax Slip Information

If you import or update employee tax information, you’ll also need to update the correct boxes 57 to 60 for employee earnings and taxable benefits based on the payment date.

Important Information 
When you update box 57 to 60, you’ll also need to update the appropriate T4 box for the earning or taxable benefit, as Avanti can’t determine the correct box to update. 

  • If the payment date is between March 15 and May 9, 2020, update box 57. 

  • If the payment date is between May 10 and July 4, 2020, update box 58.

  • If the payment date is between July 5 and August 29, 2020, update box 59.

  • If the payment date is between August 30 and September 26, 2020, update box 60.

Additional Information
For more details on the Avanti 9.45 changes, go to What's New in Avanti 9.45 - 2021 Year-End Tax Update

E
Elizabeth is the author of this solution article.

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