If an employee worked in more than one province or territory during the year the employer should:

1. B. List the province of employment as the location where the most income was earned

2. E. Create a separate T4 slip for the earnings and deductions that apply to each province or territory

3. A. Total the amounts and create one combined T4

4. D. Put a note in the "Other Information" area at the bottom of the T4 explaining the complication

5. C. Leave off the amounts earned in the lower income province