Line 104 - Employment income not reported on a T4 slip

In Canada, the law is clear about the treatment of occasional earnings and tips and gratuities: all income, including tips and gratuities, is taxable. It’s your responsibility to track and report any amounts received.

Income such as tips, gratuities, and occasional earnings may or may not be shown on your T4 slips. If they are not all included on your T4 slips, it is your responsibility to keep track of the earnings you receive. (If you’re not sure if they are included on your slip, ask your employer). You can keep track using a calendar, a mobile app or an agenda. Calculate the total received between January 1 and December 31 and include the total amount on line 104 of your return.

Notes

You may be able to contribute to the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) for this income, which will increase your CPP or QPP pension amounts when you retire. See line 222.

If you report employment income on line 104, you can claim the Canada employment amount on line 363 of your Schedule 1.

If you are a resident of the province of Quebec, you must include in income the amounts shown on your federal information slips. You must also include the amounts from your Relevé slips on your provincial return.

Completing your tax return

Report on line 104 the tips, gratuities, and occasional earnings you received that are not included on your T4 slips.

Report on line 101 the amount shown in box 14 of your T4 slips.

If you are a resident of the province Quebec, Revenu Québec has its own regulations regarding the reporting of tips. Please visit their Reporting Tips webpage for more information.

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