Line 10400 - Income-maintenance insurance plans (wage-loss replacement plans)
Note: Line 10400 was line 104 before tax year 2019.
Amounts 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) must be reported as income on your return.
If you pay the entire cost of the plan, the amounts you receive are not taxable.
This income is shown in box 107 of your T4A slips.
You may not have to report the full amount on your return. Report the amount you received, minus contributions you made to the plan after 1967, if you did not use them on a previous year's return. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.
If you received a lump-sum payment from a wage-loss replacement plan, parts of which were for years after 1977, report the total amount in the year you receive the payment. For more information, see Qualifying retroactive lump-sum payments.
Completing your tax return
Report on line 10400 the total wage-loss replacement income shown in box 107 of your T4A slips, minus any contributions you made after 1967, if you did not use them on a previous year's return.
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