On December 22, 2020 CRA announced that T4 slips and summaries would have to include breakdowns of the amount of salary paid in each of four periods using codes 57, 58, 59, and 60.
On February 3, 2021 CRA clarified that not only cash payments should be disclosed in the appropriate period, but also benefits (both cash and non-cash). This detailed disclosure is required regardless of whether or not the employer applied for and received CEWS.