Lines 10100 to 10400 - Employment income

Note: Lines 10100 to 10400 were lines 101 to 104 before tax year 2019.

Report all salary, wages, or commissions received from January 1 to the date of death. Also include amounts that accumulate from the start of the pay period in which the employee died to the date of death.

To determine how to report the commission income and claim expenses for a self-employed salesperson, see Guide T4002, Self-employed, Business, Professional, Commission, Farming, and Fishing Income.

For more information on employment income, see Line 10100 and Line 10400.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4002, Self-employed, Business, Professional, Commission, Farming, and Fishing Income
• Guide T4011, Preparing Returns for Deceased Persons