All types of income - Personal income tax

Find out what you need to report as income.

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All types of income
Line number Topic Tags
10100

Employment income

including:

  • emergency services volunteers
  • security options benefits
  • wage-loss replacement plan income
  • members of the clergy
employment-filter
10120 Commissions included on line 10100 employment-filter
10130 Wage-loss replacement contributions employment-filter
10400

Other employment income

including:

  • amounts from your T4, T4A and T4PS slips
  • employment income not reported on a T4 slip
  • net research grants
  • clergy's housing allowance or an amount for eligible utilities
  • foreign employment income
  • income-maintenance insurance plans (wage-loss replacement plans)
  • certain GST/HST and Quebec sales tax (QST) rebates
  • royalties
  • amounts received under a supplementary unemployment benefit plan (guaranteed annual wage plan)
  • taxable benefit for premiums paid to cover you under a group term life insurance plan
  • employee profit-sharing plan
employment-filter
11300 Old age security (OAS) pension pension-filter
11400

CPP or QPP benefits

including:

  • survivor benefit (box 15)
  • disability benefit (box 16)
  • child benefit (box 17)
  • death benefit (box 18)
  • lump-sum benefits
pension-filter
11500

Other pensions and superannuation

including:

  • payments from annuities, PRPPs and RRIFs, including life income funds
  • pensions from a foreign country
pension-filter
11600 Elected split-pension amount pension-filter
11700 Universal child care benefit (UCCB) benefit-filter
11900 Employment insurance and other benefits benefit-filter
11905 Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits benefit-filter
12000 and 12010 Taxable amount of dividends from taxable Canadian corporations investment-filter
12100

Interest and other investment income

including:

  • bank accounts, term deposits, GICs and other similar investments
  • Canada savings bonds
  • treasury bills
  • earnings on life insurance policy
  • foreign income
investment-filter
12200 Net partnership income (limited or non-active partners only)  
12500 Registered disability savings plan income pension-filter
12599 and 12600 Rental income  
12700

Taxable capital gains

including:

  • shares, funds and other units
  • capital gains or losses from information slips
  • principal residence and other real estate
  • transfers of capital property
  • capital gains and losses from a business or partnership
  • gifts of shares, stock options and other capital property
investment-filter
12799 and 12800

Support payments received

relating to:
Support payments

 
12900 Registered retirement savings plan (RRSP) income pension-filter
12905 Taxable first home savings account (FHSA) income FHSA
12906 Taxable FHSA income – other FHSA
13000

Other income

including:

  • lump-sum payments
  • retiring allowance
  • death benefits (other than CPP or QPP death benefits)
benefit-filter, pension-filter, apprenticeship incentive grant, completion, retirement compensation arrangement (rca), training allowance, trust, registered education savings plan (resp), annuity, tax free savings account (tfsa), registered retirement income fund (rrif), registered pension, registered disability savings plan (RDSP), death disappearance child, retiring
13010 Taxable scholarships, fellowships, bursaries and artists' project grants  
13499 to 14300 Self-employment income employment-filter
14400 Workers' compensation benefits benefit-filter
14500 Social assistance payments benefit-filter
14600 Net federal supplements paid pension-filter

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