What Is Canada’s T4 Assessment? A Guide for Immigration and Tax Filing

T4 Assessment: Canada’s Equivalent to Japan’s Withholding Slip or U.S. Form W-2

The Canadian T4 Assessment is a year-end tax document that reports income earned, income tax withheld, Canada Pension Plan (CPP) contributions, and deductions for registered retirement plans such as RRSPs from January 1 to December 31 of each year. It is essentially Canada’s version of Japan’s withholding slip or the U.S. Form W-2.

Employers are required by law to issue the T4 to employees by the last day of February following the tax year. However, most employers issue it between mid-January and mid-February.

Why the T4 Assessment Matters for Immigration and Tax

Unlike in Japan, where companies typically handle year-end tax adjustments, Canadian employees must file their own income tax return using documents such as the T4. The T4 Assessment is essential for fulfilling this responsibility and is required by the Canadian Revenue Agency (CRA).

T4 Assessment in Japanese Immigration Applications

The T4 is often used as supporting evidence in Japan Spouse VISA or Spouse of Permanent Resident VISA or permanent residency applications filed in Japan. For Canadian nationals, it is considered an official proof of income by the Immigration Services Agency of Japan (出入国在留管理庁), especially for confirming financial capacity during prior years.

To learn more about immigration procedures involving Canadian nationals, visit: Marriage to a Canadian Citizen & Spouse Visa in Japan.

Author

Masakazu Murai
CFP®, Chartered Member of the Securities Analysts Association of Japan, Certified Immigration Lawyer (Gyoseishoshi)

Born in 1977, Masakazu Murai spent 18 years in investment banking at Mitsubishi UFJ Morgan Stanley, a joint venture between MUFG and Morgan Stanley, where he advised corporations on capital raising and M&A strategies. As a union executive, he led initiatives promoting workplace diversity and better labor conditions.

He specializes in immigration and residency consultation for foreign nationals in Japan, including spouse visas and financial documentation for visa support.

His hobbies include attending idol concerts, movie nights with Hoppy, walking, and playing with his cats.

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