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 lines (13499 to 14300) of your return.

Income such as tips, gratuities, or occasional earnings may not be shown on your T4 slips. If they are not included on your T4 slips, report them on line 10400 of your return. It is your responsibility to keep track of the earnings you receive through your employment.

If you are a resident of Quebec, you must use your federal information slips to report your amounts and use your relevé slips for your provincial return.

Completing your tax return

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

Report on line 10100 of your return the amount from box 14 of your T4 slips.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
• Schedule 8, Quebec Pension Plan Contributions (QC only)
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Guide RC4110, Employee or Self-employed?

Related topics

• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
• Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
• Line 31260 – Canada employment amount