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

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.

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 archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

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

Completing your tax return

Report on line 10400 of your return the total WLRP shown in box 107 of your T4A slips, minus the contributions you made after 1967 if you did not use them on a previous year's return.

Forms and publications

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