Canada Revenue Agency
www.cra.gc.ca
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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 payments from a wage-loss replacement plan shown in box 14 of your T4 slips, you may not have to report the full amount on your return. Report the amount you received minus the contributions you made to the plan if you did not use them on a previous year's return to calculate the amounts to report. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.
If you received a housing allowance as a member of the clergy, the allowance may 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 include the difference on line 101. Report the allowance on line 104 of your return.
If you have employment income from another country, report it on line 104.
If you received tips through your employment and they are not shown on your T4 slips, report them on line 104. You may be able to contribute to the Canada Pension Plan or Quebec Pension Plan for this income. For more information, see Line 222.
If you are a resident of Quebec, you have to report all amounts from your federal slips (T4) on your federal return. Do not include 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 amounts shown in box 14 of all your T4 slips.
Forms and publications
- General Income Tax and Benefit Package - Guide, return and schedules
- IT-428, Wage Loss Replacement Plans
