T4 Code 82 — Driver of taxis or passenger-carrying vehicles — gross earnings
Gross taxi / passenger-driver earnings where the employer did not withhold tax — reported on Line 10400.
At a glance — Code 82
- Box name
- Driver of taxis or passenger-carrying vehicles — gross earnings
- T1 line
- Line 10400 — Other employment income
- Check against
- Your driver-pay records; CPP and EI may still be withheld (Boxes 16/18) even though income tax is not.
What Code 82 means
Code 82 covers drivers of taxis or other passenger-carrying vehicles (not ride-share — ride-share is self-employment). These employees have an irregular pay structure, so employers often report gross earnings and let the driver handle tax remittance.
Like Code 81, the amount is NOT in Box 14 and gets added separately on Line 10400.
Drivers may still deduct employment expenses (vehicle costs proportional to business use, supplies) on Line 22900 with a signed T2200.
Tax return implications
- Added to Line 10400 — full amount taxable.
- Pair with Form T777 / T2200 to deduct vehicle expenses and other employment-related costs.
- Budget for tax since it was not withheld — consider quarterly instalments.
Related T4 boxes
Code 81 — Placement or employment agency — gross earnings
Gross pay for agency workers where the agency did NOT withhold income tax — you owe tax on the whole amount.
Code 85 — Employee-paid premiums for private health services plan
PHSP premiums you paid through payroll — eligible as medical expenses on Schedule 1 / Line 33099.
Code 87 — Volunteer firefighter / search & rescue exempt amount
Up to $1,000 of honoraria from volunteer emergency services — exempt from tax; excess counts as employment income.
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.
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).