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.
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
Report on line 104 tips, gratuities, or occasional earnings you received that are not included in your T4 slips.
Report 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, Canada Pension Plan Contributions and Overpayment for 2015 (except Quebec)
- Schedule 8, Quebec Pension Plan Contributions for 2015 (Quebec only)
- Form CPT20, Election to Pay Canada Pension Plan Contributions
- 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
- Line 363 - Canada employment amount
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