Line 101 - Employment income

Employment income can consist of amounts you receive as salary, wages, commissions, bonuses, tips, gratuities, and honoraria. Employment income is usually shown in box 14 of your T4 slips.

If you have not received your T4 slip by early April, or if you have any questions about an amount on a slip, contact your employer.

If you have employment expenses, see line 229 for more information.

If you received a housing allowance as a member of the clergy, the allowance might be shown in box 14 of your T4 slips. If so, subtract the amount of the allowance from the amount shown in box 14, and report the difference on line 101. Report the allowance on line 104.

If you have employment income from another country, report it on line 104.

You may be able to make CPP contributions on certain employment income for which no contribution was made (for example, tips not shown on a T4 slip) or additional contributions on T4 income if you had more than one employer in the year and the total CPP contributions on all T4 slips is less than the required amount. For more information, see “Do you want to contribute more ?”.

If you are a resident of Quebec, you have to report all amounts from your federal slips (T4) on your federal return. Do not report the income from your Relevé slips.

Note

If you report employment income on line 101, you can claim the Canada employment amount on line 363 of your Schedule 1.

Completing your tax return

Enter on line 101 the total of amounts shown in box 14 of all your T4 slips.

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