Line 10120 – Commissions included on line 10100

Note: Line 10120 was line 102 before tax year 2019.

Report on line 10120 of your return the total commissions shown in box 42 of all your T4 slips received as an employee. This amount is already included in your income on line 10100 of your return. Do not add it again when you calculate your total income on line 15000 of your return. If you have commission expenses, see line 22900.

If you are a self-employed commission salesperson, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, to find out how to report your commission income and claim your expenses.

Completing your tax return

Report on line 10120 of your return the total commissions shown in box 42 of all of your T4 slips.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income

Related topics

• Line 22900 – Other employment expenses