Line 13000 – Other income: Other kinds of income
Note: Line 13000 was line 130 before tax year 2019.
Report the following income on line 13000 of your return:
- federal and provincial or territorial COVID-19 benefits (for more information, see the back of your T4A slip)
If you received income that is exempt from tax under the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, even if you received an information slip showing taxable income.
- Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant shown in box 130 of your T4A slips. For more information, go to Apprenticeship Incentive Grant, see Guide P105, Students and Income Tax, or call 1-866-742-3644
- amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA slips (for more information, see the back of your slips)
- training allowances or any other amount from box 028 of your T4A slips (other than amounts already noted for line 13000 and line 10400, line 11500, and line 12500 of the return)
- payments from a trust from box 26 of your T3 slips
- payments from a registered education savings plan (RESP) from box 040 (see line 41800) or box 042 of your T4A slips
- certain annuity payments (see line 11500)
- certain payments from a Tax-Free Savings Account (TFSA) from box 134 of your T4A slips
- certain amounts from a registered retirement income fund (RRIF) from box 22 of your T4RIF slips, or the pooled registered pension plan (PRPP) amount from box 194 of your T4A slips, or the specified pension plan (SPP) amount from box 18 of your T4A slips.
If you rolled over an amount to a registered disability savings plan (RDSP), see line 23200 for information about the corresponding deduction. For more information about RDSPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan.
- grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (from box 136 of your T4A slip)
- PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner
- retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips
- income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance
Did you know...
You do not need to report certain non-taxable amounts as income, including the following:
- most lottery winnings
- most gifts and inheritances
- amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
- GST/HST credit and Canada child benefit (CCB) payments, including those from related provincial or territorial programs
- family allowance payments and the supplement for handicapped children paid by the province of Quebec
- compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
- most amounts received from a life insurance policy following someone's death
- most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership
Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.
- most amounts received from a tax-free savings account (TFSA)
Completing your tax return
Report on line 13000 of your return the total of all of your other income types.
In the space to the left of line 13000, specify the type of income you are reporting. If you have more than one type of income, attach a note to your paper return giving the details.
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