Line 10400 – Other employment income

Report income that you earned from employment that is not usually shown on a regular T4 slip.

This includes certain T4A or T4PS slip amounts and other payments like tips, research grants, or foreign employment income.

Enter the total on line 10400 of your return.

Reporting instructions by income type

• Employment income not reported on a T4 slip

  Report income amounts such as tips, gratuities and occasional earnings that may not be shown on your T4 slip.

  Fees for services shown in box 048 of your T4A slip must be reported on the applicable self-employment income lines (13499 to 14300) of your return. If they are not included on your T4 slip, report them on line 10400 of your return. 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 of your return, you can claim the Canada employment amount on line 31260 of your return.

  If you are a resident of Quebec, use your federal information slips to report amounts on your Income Tax and Benefit Return and your relevé slips to report amounts on your provincial return.

  If you are a resident of Quebec, use your federal information slips to report amounts on your Income Tax and Benefit Return and your relevé slips to report amounts on your provincial return.

  Completing your tax return

  Enter on line 10400 of your return the total of tips, gratuities and occasional earnings that are not included on your T4 slips.

  Net research grants

  A research grant is generally money you are given to pay for expenses to carry out a research project.

  Your expenses cannot be more than the amount of your research grant.

  The following expenses are allowable research expenses:

  • salary or wages paid to an assistant
  • the cost of minor equipment and supplies
  • laboratory charges
  • travelling expenses, including meals and lodging, that were incurred while travelling:
    • between your home and the place where you temporarily lived while doing research work
    • from one temporary work location to another
    • on field trips connected to your research work

  Note

  If you lived temporarily in a place other than your home, the amount paid for meals, lodging and living expenses is considered a personal expense. Therefore, it is not an allowable research expense unless it was incurred while travelling.

  The following expenses are not allowable research expenses:

  • personal and living expenses (other than the travelling expenses mentioned above)
  • expenses that have been reimbursed except when the amount reimbursed is included in the grant received
  • expenses that otherwise are deductible when you calculate your income for the year
  • expenses that are unreasonable under the circumstances
  • expenses paid for you by a university, hospital, or similar institution

  For more information about research grants, see Guide P105, Students and Income Tax.

  Completing your tax return

  Enter on line 10400 of your return the amount of research grants received shown in box 104 of your T4A slip minus any allowable expenses incurred for carrying on research work.

  Attach a list of your expenses to your paper return.

  Clergy's housing allowance or amount for eligible utilities

  If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slip, subtract the amount in box 30 of your T4 slip from the amount in box 14 and include the difference on line 10100 of your return.

  You may be able to claim a deduction on line 23100 of your return.

  Completing your tax return

  Enter on line 10400 of your return the amount shown in box 30 of all of your T4 slips.

  Foreign employment income

  Foreign employment income is income earned outside Canada from a foreign employer.

  Report your foreign employment income in Canadian dollars. In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day the amount arises. In certain situations, the CRA will accept an exchange rate quoted by a source other than the Bank of Canada if the rate is:

  • widely available
  • verifiable
  • published by an independent provider on an ongoing basis
  • recognized by the market
  • used in accordance with well-accepted business principles
  • used to prepare financial statements (if any)
  • used consistently from year to year

  Each of the conditions above must be met for the rate to be accepted. Other sources of foreign exchange rates that the CRA generally accepts include Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation.

  In certain circumstances, an average of exchange rates over the relevant period of time may be used to convert foreign currency amounts. If the amount was paid at various times in the year, use the annual average exchange rate.

  Note

  If the amount on your United States W-2 slip has been reduced by contributions to a 401(k), 403(b), or 457(b) plan, you must add these contributions to your foreign employment income on line 10400 of your Canadian return. Do not include amounts withheld for U.S. Social Security or Medicare (FICA) as these are considered foreign taxes and may be claimed as a credit instead.

  Do not reduce your foreign income by the amount of tax that the foreign country withheld. Instead, you may be able to claim a foreign tax credit when you calculate your federal and provincial or territorial taxes. See line 40500.

  Completing your tax return

  Enter on line 10400 of your return the amount of your foreign employment income (in Canadian dollars) that is not included on a T4 slip. (If your foreign income is included on a T4 slip, see line 10100.)

  Income-maintenance insurance plans

  Amounts that you receive for loss of income from employment that are payable under a sickness, accident, disability or income maintenance insurance plan (also known as a wage-loss replacement plan (WLRP)) must be reported as income on your return.

  Note

  If you pay the entire cost of the plan, the amounts you receive are not taxable.

  You may not have to report the full amount on your return. If you made contributions to a WLRP after 1967 that you did not report on a previous return, report the amount that you received minus the contributions you made to the plan after 1967. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

  If you received a lump-sum payment from a WLRP where parts were for previous years after 1977, report the total amount in the year that you received the payment. For more information, see Qualifying retroactive lump-sum payments.

  Completing your tax return

  Enter on line 10400 of your return the total WLRP shown in box 107 of your T4A slips.

  Certain GST/HST and Quebec sales tax (QST) rebates

  If you are an employee who paid and deducted union dues or employment expenses in 2024 or earlier, and you received a GST/HST or QST rebate in 2025 for those dues or expenses, report the rebate that you received on line 10400 of your return.

  A rebate that you can claim capital cost allowance on is treated differently. For more information, see Chapter 10 – Capital cost allowance (depreciation).

  Completing your tax return

  Enter on line 10400 of your return the amount of the GST/HST and QST rebate that you received in 2025.

  Royalties

  Royalties are considered payments received as compensation for using or allowing the use of a copyright, patent, trademark, formula or secret process. Royalties can also include payments relating to cinematic films, film works or television tapes. Royalties may also be income from investments or from a business.

  Your income from royalties may be shown in box 17 of a T5 slip.

  Completing your tax return

  Enter these amounts on line 10400 of your return if you received them for a work or an invention. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return.

  Supplementary unemployment benefit plans (SUBP)

  A supplementary unemployment benefit plan is sometimes referred to as a guaranteed annual wage plan. It is set up by your employer (or group of participating employers) to top up your employment insurance (EI) benefits when you have a period of unemployment because of training, sickness, accident or disability, maternity or parental leave, or a temporary stoppage of work.

  Completing your tax return

  Enter on line 10400 of your return the amount shown in box 152 of your T4A slip.

  Group term life insurance plans

  A group term life insurance policy is a policy where the only amounts payable by the insurer are policy dividends, experience rating refunds and amounts payable on the death or disability of an employee or former employee.

  Your employer calculates the taxable benefit and reports it on a T4 slip for current employees (see line 10100) or on a T4A slip for former employees. For more information on the calculation, contact the payer.

  Completing your tax return

  Enter on line 10400 of your return the amount shown in box 119 of your T4A slip.

  Employee profit-sharing plans (EPSP)

  An employee profit-sharing plan (EPSP) is an arrangement that allows an employer to share business profits with all or a designated group of employees.

  Under an EPSP, amounts are paid to a trustee to hold and invest for the benefit of the plan members. If you are a beneficiary under an EPSP, you will receive a T4PS slip.

  You may be eligible for a federal foreign tax credit on line 40500 of your return for foreign income earned by the plan.

  You are allowed a dividend tax credit on line 40425 of your return for dividends that are allocated to you from taxable Canadian corporations.

  Note

  If you are a specified employee and your employer made contributions to your EPSP, you may have to pay tax on the amount that is considered an excess amount. See line 41800.

  If this tax applies to you, you may be eligible to claim a deduction for the excess contribution on line 22900 of your return.

  Completing your tax return

  Enter on line 10400 of your return the amount shown in box 35 of your T4PS slip.

Forms and publications

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