Human Resources 2019 T4 remuneration slips are now available to McMaster employees through Mosaic self-service.

• Employee T4 slips are available electronically only. You can view and download T4 slips by logging into Mosaic, visiting the employee self-service section, and selecting the T4 tile. Browser pop-ups must be allowed.
• Please refer to the Quick Guide for information regarding accessing T4 slips online.
• Employees who require assistance may contact the HR Service Desk at extension 222HR (22247) or by email at hr.mcmaster@mcmaster.ca.

Additional tax slips for students, special employee arrangements and independent contractors (T4A/T4ANR and T2202):

• Graduate students receiving scholarships, clinical faculty receiving stipends and others receiving T4A slips for employment or bursary income should consent to receive T4A slips online in Mosaic to access them electronically.  All 2019 tax slips will also be sent to the CRA for individuals to access through their personal CRA account.
• Independent contractors will receive finance-issued T4A or T4ANR (non-resident) slips by mail as applicable.
• Student T4A, Donor Receipts, and T2202 Tuition and Enrolment Certificates will be available via the Mosaic student centre by February 28, 2020.

2020 Proposed Changes to the Federal Basic Personal Exemption

For the 2020 tax year, the Canada Revenue Agency (CRA) is introducing a variable basic personal exemption amount based on an individual’s net income. The university is making a plan to deal with these changes.

As a result of the timing and complexity of the proposed changes, the Canadian Payroll Association (CPA) has challenged the CRA to have the administrative changes reviewed by the Minister of National Revenue. Further, the CPA has recommended “no further implementation or payroll system development related to these administrative changes take place until the CRA conducts a thorough review.”

For more information on the proposed changes or the Canadian Payroll Association’s response to the Minister of National Revenue, please visit the following:

https://www.payroll.ca/

https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1.html

Employees are encouraged to review their personal tax situation and consider updating their Federal and Provincial TD1 Forms for the current tax year if their situation has changed. For questions regarding the Federal Basic Personal Amount or for the submission of updated TD1 forms, please contact your HR Advisor: https://hr.mcmaster.ca/about-us/our-services/human-resources-service-desk/