2026 TD1 Federal and Provincial Personal Exemption Amounts Effective January 1, 2026

Your current Federal and Provincial exemption amounts on file for 2025 can be viewed via the Mosaic Employee Self Service (ESS) portal.

To access Employee Self Service, log into Mosaic and navigate to the Employee Self Service Homepage via the drop-down menu (at the top and center of the page) and click on the Payroll Dashboard tile.

Please complete a 2026 TD1 Personal Tax Credits Return if one of the following scenarios applies:

• claiming other than the Basic Personal Exemption amount
• changing your current claim to the Basic Personal Exemption amount
• requesting Additional Tax deductions (recommended if your net income from all sources will be greater than $181,440.00)

We encourage all employees who have previously made an election of exempt to review their personal tax situation and submit updated forms via Employee Self Service if required.

Additional self-service resources including a step-by-step job aid detailing How to Submit Federal and Provincial Tax Forms via ESS can be found in Mosaic via the Self Service Resources tile.

T4 tax slips are provided to McMaster University employees by electronic delivery through Mosaic.  Electronic delivery is fast, secure, and allows employees to print tax slips at their convenience or to download a digital copy of their slip. Recent amendments to the Income Tax Act now allow employers to use electronic distribution of T4 tax slips and the Canada Revenue Agency recognizes electronic delivery as a valid means of providing tax slips to individuals.

The 2025 employee T4 slips will be available February 28, 2026 in accordance with the annual deadline set by the Canada Revenue Agency.

To view your electronic T4 or T4A tax slip on Mosaic:

• Use the drop down on your Mosaic Home page and select the Employee Self Service option
• Click on the Payroll Dashboard Tile
• Click on the View T4/T4A Slips tile to download your electronic T4/T4A slips
• If you need additional information on how-to access your tax slips online, please refer to one of the following helpful guides below

Alternatively, to view your T4 or T4A tax slip on the Canada Revenue Agency (CRA) ‘MyAccount for Individuals’ website portal:

• An additional option available to you is to access your T4 or T4A tax slip information directly from the Canada Revenue Agency’s secure ‘MyAccount’ website
• CRA MyAccount help information
• Please note, in order to set-up your login for CRA’s MyAccount to gain full access to your tax information, you will first need to receive a ‘CRA Security Code’ which the Canada Revenue Agency normally delivers to you via mail once you have completed the initial ‘MyAccount’ set-up steps.  For additional assistance in obtaining the ‘CRA Security Code’ you can phone the CRA’s “Individual tax enquiries” telephone support line:  1-800-959-8281 (Canada and United States)

Understanding your T4 or T4A tax slip(s):

• Information to help you understand your T4 (Statement of Remuneration Paid), or your T4A (Statement of Pension, Retirement, Annuity, and Other Income), is available on the Canada Revenue Agency’s website

If replacement slips are required for any reason or you have any questions, please contact your HR Advisor or call us at 222-HR (22247).

McMaster Policy on Declaration of Conditions of Employment (T2200) Form 

The “Declaration of Conditions of Employment” form, also known as the “T2200” form, is a form certified by the employer and submitted by an eligible employee to the Canada Revenue Agency (the “CRA”) for the purpose of supporting the employee’s claim for the deduction of work-related expenses from personal employment income. Employee eligibility and work-related expenses are defined by CRA and may include those related to automobile, travel, home office and the purchase of supplies. 

Eligible employees who are looking to claim home office expenses for 2025 must have a T2200 Form, Declaration of Conditions of Employment completed and signed by their employer.

Please review McMaster’s Declaration of Conditions of Employment (T2200) Form Policy.