Line 10400 - Employment income not reported on a T4 slip

Note: Line 10400 was line 104 before tax year 2019.

Report amounts such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self employment line (lines 13499 to 14300 of your return).

Income such as tips, gratuities, or occasional earnings may or may not be shown on your T4 slips. If they are not included on your T4 slips, report them on this line. It is your responsibility to keep track of the earnings you receive through your employment.

Notes

You may be able to contribute to the Canada Pension Plan or Quebec Pension Plan for this income. See line 22200.

If you report employment income on line 10400, you can claim the Canada employment amount on line 31260 of your return.

If you are a resident of Quebec, you must include in income the amounts shown on your federal information slips and include those from your relevé slips on your provincial return.

Completing your tax return

Report on line 10400 tips, gratuities, or occasional earnings you received that are not included in your T4 slips.

Report on line 10100 the amount shown in box 14 of your T4 slips.

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