Line 10400 – Other employment income: Royalties
Note: Line 10400 was line 104 before tax year 2019.
Royalties are considered payments received as compensation for using or allowing the use of a copyright, patent, trademark, formula, or secret process. They 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.
If your royalties are from a work or invention of yours and there are no associated expenses, report the income on line 10400 of your return. If there were associated expenses, report the income on line 13500 of your return.
Report all other royalties on line 12100 of your return.
Completing your tax return
Report these amounts on line 10400 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return.
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