Line 10400 – Other employment income:
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 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 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, 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 tips, gratuities, or occasional earnings you received that are not included on your T4 slips.

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

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