Line 10100 – Employment income
New box numbers on 2020 T4 slips
You will see new box numbers (57, 58, 59, and 60) at the bottom of your 2020 T4 slip. These amounts are already included in box 14 and do not need to be reported. They are only for CRA use and no action is required by you.
Note: Line 10100 was line 101 before tax year 2019.
Employment income can consist of amounts you receive as salary, wages, commissions (see line 10120), bonuses, tips, gratuities, and honoraria. Employment income is usually shown in box 14 of your T4 slips.
If you have not received your T4 slip by early April or if you have any questions about an amount on a slip, contact your employer.
If you have employment expenses, see line 22900.
If you received a housing allowance and/or an amount for eligible utilities as a member of the clergy and they are shown in box 14 of your T4 slips, report the amount shown in box 30 of your T4 slips on line 10400 of your return. Subtract the amount shown in box 30 of your T4 slips from the amount shown in box 14, and report the difference on line 10100 of your return.
If you have employment income from another country, report it on line 10400.
You may be able to make Canada Pension Plan (CPP) contributions on certain employment income for which no contribution was made (for example, tips not shown on a T4 slip or extra contributions on T4 income if you had more than one employer in the year). For more information, see Do you want to contribute more?
If you are a resident of Quebec, report all amounts from your federal slips (T4) on your federal return. Do not report the income from your Relevé slips.
If you report employment income on line 10100, you can claim the Canada employment amount on line 31260 of your return.
Completing your tax return
Report on line 10100 the total of amounts shown in box 14 of all your T4 slips.
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