Line 10400 – Other employment income

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

Other employment income can be any of the following:

• amounts from your T4 slip, T4A slip, and T4PS slip, such as:
  • medical premium benefits (box 118 of your T4A slips)
  • premiums paid to a group term life insurance plan (box 119 of your T4A slips)
  • veterans' benefits (box 127 of your T4A slips)
  • Wage Earner Protection Program (box 132 of your T4A slips)
  • a bankruptcy settlement (box 156 of your T4A slips)
• employment income not reported on a T4 slip
• net research grants
• clergy’s housing allowance or an amount for eligible utilities
• foreign employment income
• income-maintenance insurance plans (wage-loss replacement plans)
• certain GST/HST and Quebec sales tax (QST) rebates
• royalties
• amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
• taxable benefit for premiums paid to cover you under a group term life insurance plan
• employee profit-sharing plan

Completing your tax return

Report on line 10400 of your return the total of other employment income listed above.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Guide T4044, Employment Expenses
• Interpretation Bulletin IT-428 ARCHIVED, Wage Loss Replacement Plans