T4 Box 22 — Income tax deducted
The total federal and provincial income tax your employer withheld and remitted to the CRA on your behalf during the year.
At a glance — Box 22
- Box name
- Income tax deducted
- T1 line
- Line 43700 — Total income tax deducted
- Check against
- Sum of all income tax deductions on pay stubs YTD.
What Box 22 means
Box 22 shows the total income tax (federal + provincial) your employer withheld from your pay and sent to the CRA. It is based on the TD1 forms you filed with your employer plus any extra withholding you requested.
If Box 22 exceeds your actual tax liability when you file your T1 return, you get a refund. If it is less than your liability, you owe a balance.
Tax return implications
- Entered on Line 43700 — reduces (or fully offsets) your balance owing.
- If combined with other tax credits your total exceeds liability, the difference is refunded.
FAQ
Can I increase Box 22 next year?
Yes — file a new TD1 or TD1 provincial with a requested extra amount, or ask payroll to withhold additional tax. Useful if you tend to owe.
Related T4 boxes
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Box 26 — CPP/QPP pensionable earnings
Your total earnings subject to CPP or QPP during the year — typically Box 14 up to the YMPE (and up to the YAMPE if Box 16A CPP2 contributions apply).
Box 28 — Exempt (CPP/QPP, EI, PPIP)
Indicates whether you were exempt from CPP/QPP, EI, or PPIP contributions during the year — flagged with letters.
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).