Pay statements

From: National Defence

How to access Canadian Armed Forces pay statements and tax slips on the Employee Member Access Application (EMAA), how to understand your military pay statements and inserts.

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Accessing military pay statements and tax slips

Canadian Armed Forces members can access military pay statements and tax slips (T4s and R1s) through the Employee Member Access Application (EMAA) on the DWAN. The Employee Member Access Application (EMAA) is not available on Canada.ca.

You can also get your T4 tax slips through your Canada Revenue Agency MyCRA account or your R1 tax slips through your Revenue Quebec account

Understanding your pay statement

Pay statements for Regular Force and Reserve Force members are not the same. The layout is different for each service group and deductions may vary from one person to another.

To better understand each section on your pay statement, view the sample pay statements for Regular Force and Reserve Force members.

Terms and acronyms

These are common terms and acronyms that you will find in different sections of your pay statement:

Regular Force

Pay statement section

  • Current payment: Amount of direct deposit on pay day
  • Date: Date of direct deposit.
  • Statement date: Date when pay statement was issued
  • Currency: Currency used to calculate the amount of the current payment

Reconciliation to previous statement section

  • Opening balance: Closing balance from previous pay statement
  • Add - Current pay and adjustments. Details are shown in the transaction details section
  • Taxable allowances: Taxable allowances. Details are shown in the transaction details section
  • Non-taxable allowances: Non-taxable allowances. Details are shown in the transaction details section
  • Year to date: Year to date totals for pay and allowances
  • Equals - Current Pay and Allowances: Sum of pay, taxable and non-taxable allowances
  • Less - Pay Deductions: Total of the pay deductions section
  • Equals - Current Pay Entitlement: Total entitlement as of the statement date
  • Less - Current Payment: Amount of direct deposit on pay day
  • Equals - Closing Balance: Amount remaining in account as of the statement date

Pay deductions section

  • Income tax (federal  and provincial), Pension (superannuation), CPP, QPP and PPIP, Employment insurance, Medical insurance plans, Charitable donations,  Savings bonds, Supplementary death benefits, Service income security insurance plan (including disability and survivor benefits)
  • Other pay allotments: Other pay allotments. Details are shown in the transaction details section
  • Other deductions: Other deductions. Details are shown in the transaction details section

Transaction details section

  • Current pay and adjustments details
  • Summary of taxable and non-taxable allowances
  • Pay allotments and other deductions details
  • Notes

Acronyms

The following acronyms may apply to the pay statement:

  • CPP - Canada Pension Plan
  • QPP - Quebec Pension Plan
  • PPIP - Provincial Parental Insurance Plan
  • PSHCP - Public Service Health Care Plan
  • PSDCP - Public Service Dental Care Plan
  • SDB - Supplementary Death Benefits
  • CFPAF - Canadian Forces Personnel Assistance Fund
  • NPF - Non Public Fund
Reserve Force

Pay statement header

  • Member's identification (Service number and name)
  • Pay period: Date of payment
  • UIC: Unit Identification Code of member's primary unit
  • UIC Empl: Unit Identification Code of member's employment unit.
  • Prov: Province of employment
  • Amounts of current and year-to-date earnigs and deductions

Pay statement

  • Taxable earnings: Days of attendance and allowances paid  for current pay period
  • Other credits/debits: other credits/debits for current pay period
  • Statutory deductions: CPP, QPP and PIP, Employment insurance, Income tax (federal and provincial) and pension contributions
  • Misc deductions: miscellanous deductions such as mess dues and cash payments
  • Payments: Amount of direct deposit or cheque on pay day

Reconciliation block

  • Opening balance: Closing balance from previous pay statement.
  • Plus - Taxable earnings and other credits/debits: Taxable earnings and other credits/debits.
  • Less -  Statutory deductions and miscellanous deductions: Statutory  and miscellanous deductions
  • Equals - Current pay entitlement: Total entitlement as of the statement date.
  • Less - Payments: Amount of direct deposit or cheque on pay day.
  • Equals - Closing balance: Amount remaining in account as of the statement date.

Message area

  • Notes.

Acronyms

The following acronyms may apply to the pay statement:

  • CPP - Canada Pension Plan
  • QPP - Quebec Pension Plan
  • PPIP - Provincial Parental Insurance Plan
  • PSHCP - Public Service Health Care Plan
  • PSDCP - Public Service Dental Care Plan
  • SDB - Supplementary Death Benefits
  • CFPF - Canadian Forces Pension Fund
  • CFRPF - Canadian Forces Reserve Pension Fund

Pay statement inserts

Pay statement inserts are messages that are sometimes included with your pay statement. These messages have important information about current or upcoming changes related to your pay.

The pay statement inserts below are listed chronologically by date, with the most recent at the top of the list. Read the latest inserts for Regular Force and Reserve Force members:

Service group Subject Message Date
Regular Force and Reserve Force Income Tax Filing Deadline - Instruction for Taxation Year 2020

Refs:

  1. Revenue Quebec letter, dated 18 January 2021
  2. Canada Revenue Agency letter, dated 26 January 2021
  3. Income Tax Act Subsection 220(3.1)
  4. Taxpayer Relief Provisions, dated 18 August 2017

1. Each year, DND seeks approval from the Canada Revenue Agency (CRA) and Revenue Quebec (RQ) for an income tax filing extension for CAF personnel and their spouses when the CAF member is serving on UN, NATO, coalition or other deployed operations outside Canada. This message outlines the provisions of the applicable extensions.

2. IAW ref A, RQ has approved an income tax filing extension for taxation year 2020. This extension applies to CAF members and their spouses living in Quebec where the CAF member is / was serving on deployed operations at any time from 1 January to 30 April 2021. Returns to Revenue Quebec must be filed no later than 31 October 2021.

3. For all other provinces/territories provisions of ref D allow the waiver or cancellation of penalties and interest (as in the case of late filed returns), in whole or in part.

4. Accordingly, members falling under paragraph 1 who file their tax returns after 30 April 2021 are to enclose a completed CRA form RC4288 entitled request for taxpayer relief, as well as a certification letter signed by the supporting unit accounting officer. This letter must include the following statement: “Request for relief under Subsection 220 (3.1) of the income tax act” and “I hereby certify that (SIN, rank, name) was assigned to active duty in (country) as part of (operation) from (date) to (date)”. For Quebec residents add “This authority is granted by RQ’s letter, dated 18 January 2021”. The certification letter is to be originated locally and be produced on DND letterhead paper.

5. As for eligible spouses who file after 30 April 2020, they should write at the top of page one of their return quote spouse of a military member who was deployed in (country) from (date) to (date) as part of (operation name) unquote. As well, they should enclose a copy of their spouses’ certification letter at paragraph 4 if available, along with their own form RC4288. The home unit of the member is permitted to provide a copy of the certification letter to the member’s spouse.

6. It should be noted that the calculation of the Canada Child Benefits payment is made on the basis of income amounts reported on the income tax returns of the benefit claimant and their spouse. Any CAF members who are entitled to these benefits IAW paragraph 1 and who file after 30 April 2021 should ensure their payments in respect of the benefits are not interrupted by calling Benefit Program Directorate:

  1. For Service in English - Carrie Beaumier at 873-355-9886
  2. For Service in French - Julie Lafleur at 873-355-9887.

7. Members and/or spouses wishing to file their return via TELEFILE or e-file must contact the CRA or RQ to make arrangements for the electronic transmission of their tax return if they are filing late.

8. Be aware it is possible that, in September or October 2021, some CAF members or their spouses who have not yet filed their tax returns may receive form TX11 “Request to File a Return”. Any individual who qualifies IAW paragraph 1 should respond to such a request in the following manner: “I am a member (or the spouse of a member) of the Canadian Armed Forces who was assigned to active duty in (insert name of applicable country and operation and dates) and request an extension to file my 2019 Individual Tax and Benefits return under the Tax Payer Relief Legislation”. Should entitled members receive further hasteners from the CRA or RQ, they may contact their pay office for assistance. Pay offices may communicate with DMPAP through the helpdesk at 1-866-809-7803.

9. Note there is no extension for RRSP contributions.
Mid-Feb 2021
Regular Force and Reserve Force Income Tax Filing Deadline - Instruction for Taxation Year 2019
  1. Revenue Quebec letter, dated 10 December 2019
  2. Canada Revenue Agency letter, dated 17 January 2020
  3. Income Tax Act Subsection 220(3.1)
  4. Taxpayer Relief Provisions, dated 18 August 2017

1. Each year, DND seeks approval from the Canada Revenue Agency (CRA) and Revenue Quebec (RQ) for an income tax filing extension for CAF personnel and their spouses when the CAF member is serving on UN, NATO, coalition or other deployed operations outside Canada. This message outlines the provisions of the applicable extensions.

2. IAW ref A, RQ has approved an income tax filing extension for taxation year 2019. This extension applies to CAF members and their spouses living in Quebec where the CAF member is / was serving on deployed operations at any time from 1 January to 30 April 2020. Returns to Revenue Quebec must be filed no later than 31 October 2020.

3. For all other provinces/territories provisions of ref D allow the waiver or cancellation of penalties and interest (as in the case of late filed returns), in whole or in part.

4. Accordingly, members falling under paragraph 1 who file their tax returns after 30 April 2020 are to enclose a completed CRA form RC4288 entitled request for taxpayer relief, as well as a certification letter signed by the supporting unit accounting officer. This letter must include the following statement: “Request for relief under Subsection 220 (3.1) of the income tax act” and “I hereby certify that (SIN, rank, name) was assigned to active duty in (country) as part of (operation) from (date) to (date)”. For Quebec residents add “This authority is granted by RQ’s letter, dated 10 December 2019”. The certification letter is to be originated locally and be produced on DND letterhead paper.

5. As for eligible spouses who file after 30 April 2020, they should write at the top of page one of their return quote spouse of a military member who was deployed in (country) from (date) to (date) as part of (operation name) unquote. As well, they should enclose a copy of their spouses’ certification letter at paragraph 4 if available, along with their own form RC4288. The home unit of the member is permitted to provide a copy of the certification letter to the member’s spouse.

6. It should be noted that the calculation of the Canada Child Benefits payment is made on the basis of income amounts reported on the income tax returns of the benefit claimant and their spouse. Any CAF members who are entitled to these benefits IAW paragraph 1 and who file after 30 April 2020 should ensure their payments in respect of the benefits are not interrupted by calling Julie Lafleur, Benefit Programs Directorate, at 613-954-3155.

7. Members and/or spouses wishing to file their return via TELEFILE or e-file must contact the CRA or RQ to make arrangements for the electronic transmission of their tax return if they are filing late.

8. Be aware it is possible that, in September or October 2020, some CAF members or their spouses who have not yet filed their tax returns may receive form TX11 “Request to File a Return”. Any individual who qualifies IAW paragraph 1 should respond to such a request in the following manner: “I am a member (or the spouse of a member) of the Canadian Armed Forces who was assigned to active duty in (insert name of applicable country and operation and dates) and request an extension to file my 2019 Individual Tax and Benefits return under the Tax Payer Relief Legislation”. Should entitled members receive further hasteners from the CRA or RQ, they may contact their pay office for assistance. Pay offices may communicate with DMPAP through the helpdesk at 1-866-809-7803.

9. Note there is no extension for RRSP contributions.

Mid-Feb 2020
Regular Force and Reserve Force 2018 Pension Contribution Rate Changes Members who contribute to the full-time pension plan (CFSA Part 1) will pay 9.83% up to the CPP/QPP maximum and 12.13% on earnings above this maximum End-December 2017
Regular Force and Reserve Force CAF Pension Plans Administration Transition

On July 4, 2016, the administration of Canadian Armed Forces (CAF) pension plans for serving CAF members will be transferred to the Government of Canada Pension Centre at Public Services and Procurement Canada (PSPC) (previously Public Works and Government Services Canada).

Effective July 4, 2016, all pension related inquiries should be directed to the new Pension Centre. Members will be able to use the existing Director Canadian Forces Pension Services (DCFPS) Toll Free Number: 1‑800‑267‑0325. Additional contact information will be provided in June 2016 (including fax number, address, etc.).

The Government of Canada Pension Centre will primarily be staffed by employees transferred from the Department of National Defence (DND) and PSPC who are experienced and knowledgeable about CAF pensions. This will ensure that a high level of quality service continues to be provided to CAF members, retirees and their families.

NOTE: In the three weeks immediately prior to July 4, 2016, pension services will be limited as the current pension administration system is disabled and the new pension system in brought online. In this period, members will continue to be able to contact Director Canadian Forces Pension Services (DCFPS) for urgent enquiries and cases such as Death in Service.

Where can I go for more information?

For more information about this transition including improved services and changes for members, visit the CAF Pension Web site at: http://www.forces.gc.ca/en/caf-community-pension/military-pension-renewal.page

Members can continue to contact the following:

Director Canadian Forces Pension Services (DCFPS) Toll free: 1-800-267-0325 National Capital Region and outside Canada & United States: 613-971-6012

Mid-May 2016
Regular Force and Reserve Force T4/R1 delivery options - 2015 tax year

For the 2015 tax year, the majority of military personnel (Regular force, Primary Reserve and COATS) will be able to access their T4/R1 from their Employee Member Access Application (EMAA) accounts or have them delivered electronically to an e-mail address specified in EMAA. This email address can either be a forces.gc.ca DWAN address for delivery to your work email account or a personal email address for delivery to your home email account. Once electronic delivery is selected in EMAA, paper copies of the member’s tax slips will no longer be mailed.

T4/R1 delivery options:

I would like to set up an EMAA account, but I don’t have regular DWAN access:

  1. Please fill out the waiver by selecting the option on the waiver (PDF, 496 kB) to have the T4 delivered to an e-mail address of your choice (either work or home).
  2. Email or fax the completed waiver to Human Resources Information Center (HRIC). Contact information can be found at the bottom of the waiver. If you don’t have access to a scanner or fax, the waiver can be mailed to:  

    DHRIM/HRIC
    101 Colonel By Dr
    Ottawa, ON
    K1A 0K2

I have DWAN access, but I don’t have an EMAA account:

  1. Please visit the EMAA website and create an account.
  2. Once account has been created, follow the steps below.

I have an EMAA account and wish to receive my tax slips by email:

  1. Visit the EMAA and log into your account.
  2. Click on “My Income Statement” on the left side bar.
  3. Click on “Delivery Options” on the left side bar.
  4. Click the option to receive your T4/R1 tax slip by email. (Note: the default option is that the slip will be posted on EMAA and can be printed from there).
  5. At the bottom of the page, verify that the email address on record is up to date.

I would like to download the T4/R1 from the CRA/RQ website:

The dental and RCA note that accompanies certain T4s might not be accessible on the CRA or RQ website.

Please note:

  • Released members, Supplementary Reserve, Canadian Rangers, Civilian Instructors and Staff Cadets will automatically receive a paper copy to the home address entered in the pay system.
  • The T4/R1 emailed from EMAA is the official copy. If a T4 reprint request is submitted, DMPAP will provide a duplicate copy.
Please ensure that your personal information is updated as required based on the T4/R1 delivery option you selected.
Mid-December 2015
Regular Force and Reserve Force Great West Life - GroupNet

Follow these steps to register to GroupNet and log in for the first time:

  • Visit www.greatwestlife.com
  • Click GroupNet for Plan Members
  • Click Register now
  • Have your plan number and member ID number available, as you’ll be prompted to provide this information. (These details are available on the front of your benefit statements or on your Benefit ID Card.)
  • Follow the instructions to register and choose your own user name and password
Mid-December 2014

Contact us for help

If you have any questions about your pay statement or the pay statement inserts contact your local base orderly room.

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