Line 104 - Royalties
Royalties are considered payments received as compensation for using or allowing the use of a copyright, patent, trademark, formula, or secret process. They can also include payments in regard to cinematic films, film works, or television tapes.
Royalties may also be income from investments or from a business.
Your income from royalties may be shown in box 17 of a T5 slip.
If your royalties are from a work or invention of yours and there are no associated expenses, report the income on line 104.
If there were associated expenses, the income should be reported on line 135.
Report all other royalties on line 121.
Completing your tax return
Enter on line 104 your royalties from a work or invention with no associated expenses.
Enter on line 135 your royalties that have expenses associated with them.
Enter on line 121 all other royalties.
Forms and publications
- General Income Tax and Benefit Package - Guide, return and schedules
- Guide T4002, Business and Professional Income
- Guide T4036, Rental Income
- Line 121 - Interest and other investment income
- Lines 135 to 143 - Self-employment income
- Line 126 - Rental income
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