Line 10100 – Employment income

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 slip.

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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 or an amount for eligible utilities as a member of the clergy and the amount is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14, and include the difference on line 10100 of your return. Report the amount from box 30 of your T4 slips on line 10400 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 slips 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.

Note

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 of your return the total of amounts shown in box 14 of all your T4 slips.

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