Line 104 - Other employment income

Other employment income can be one or more of the following:

• Employment income not reported on a T4 slip
• Net research grants
• Clergy's housing allowance
• Foreign employment income
• Income-maintenance insurance plans (wage-loss replacement plans)
• Veterans' benefits
• Certain GST/HST and QST (Quebec sales tax) rebates
• Royalties
• Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
• Taxable benefit for premiums paid to cover you under a group term-life insurance plan
• Employee profit-sharing plan
• Medical premium benefits
• Wage Earner Protection Program

Completing your tax return

On line 104, enter other employment income.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Guide T4044, Employment Expenses
• IT75R4, Scholarships, bursaries, prizes, and research grants
• IT428, Wage loss replacement plans