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

A group term life insurance policy is a policy where the only amounts payable by the insurer are policy dividends, experience rating refunds, and amounts payable on the death or disability of an employee or former employee.

Your employer calculates the taxable benefit and reports it on a T4 slip for current employees (see line 10100) or on a T4A slip for former employees.

For more information on the calculation, contact the payer.

Completing your tax return

Report on line 10400 of your return the amount from box 119 of your T4A slips.

Forms and publications

• Income Tax Package – Guide, return, and schedules