Line 104 - Employment income not reported on a T4 slip

Income such as tips, gratuities, or occasional earnings may or may not be shown on your T4 slips. If they are not included on your T4 slips, report them on this line. It is your responsibility to keep track of the earnings you receive through your employment.

Notes
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 report employment income on line 104, you can claim the Canada employment amount on line 363 of your Schedule 1.

If you are a resident of Quebec, you must include in income the amounts shown on your federal information slips and include those from your relevé slips on your provincial return.

Completing your tax return

Enter on line 104, tips, gratuities, or occasional earnings you received that are not included in box 14 of your T4 slips.

Enter on line 101, the amount shown in box 14 of your T4 slips.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Schedule 8, CPP Contributions on Self-Employment and Other Earnings
• Form CPT20, Election to Pay Canada Pension Plan Contributions

Related topics

• Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
• Line 310 - CPP or QPP contributions on self-employment and other earnings