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 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.
If tips you received through employment 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 report the income from your Relevé slips.
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
- Line 104 - Other employment income
- Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 229 - Other employment expenses
- Line 232 - Other deductions
- Line 363 - Canada employment amount
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