Line 101 - Wage-loss replacement plan income

If you received payments from a wage-loss replacement plan shown in box 14 of your T4 slips, you may not have to report the full amount on your return. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

Completing your tax return 

Report on line 101 the amount you received minus the contributions you made to the plan if you did not use them on a previous year’s return. 

Report on line 103 your total contributions to your wage-loss replacement plan shown in the supporting documents from your employer or insurance company.

Keep your supporting documents in case the CRA asks to see them later.

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