All types of income

Select a link in the table to find information about what to report as income. This table also explains where to report these amounts on an income tax and benefit return. You can sort the table by line number or topic, and you can filter by key word.

All types of income
Line number	Topic
10100 – Employment income	Employment income Security options benefits Emergency services volunteers Wage-loss replacement plan income
10120 – Commissions	Commissions (box 42)
10130 – Wage loss replacement contributions	Wage-loss replacement contributions
10400 – Other employment income	Other employment income 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 you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan) Taxable benefit for premiums paid to cover you under a group term life insurance plan Employee profit-sharing plan Veterans' benefits (box 127 of your T4A slip) Medical premium benefits (box 118 of your T4A slip) Wage Earner Protection Program (box 132 of your T4A slip)
11300 – Old age security (OAS)	Old age security (OAS) pension
11400 – CPP or QPP benefits	CPP or QPP benefits CPP or QPP survivor benefit (box 15) CPP or QPP disability benefit (box 16) CPP or QPP child benefit (box 17) CPP or QPP death benefit (box 18)
11500 – Other pensions and superannuation	Other pensions and superannuation Payments from annuities, pooled registered pension plans (PRPP), and registered retirement income funds (RRIF), including life income funds Pensions from a foreign country
11600 – Elected split-pension amount	Elected split-pension amount
11700 – Universal Child Care Benefit	Universal child care benefit (UCCB)
11900 – Employment insurance and other benefits	Employment insurance and other benefits
12000 – Taxable amount of dividends from Canadian corporations	Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
12100 – Interest and other investment income	Interest and other investment income Bank accounts, term deposits, guaranteed investment certificates (GICs), and other similar investments Canada savings bonds (CSBs) Treasury bills Earnings on a life insurance policy Foreign interest and dividends
12200 – Net partnership income: limited or non-active partners only	Net partnership income: limited or non-active partners only
12500 – Registered disability savings plan	Registered disability savings plan (RDSP) income
12599 and 12600 – Rental income	Rental income
12700 – Taxable capital gains	Capital gains Calculating and reporting your capital gains and losses Capital losses and deductions 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
12799 and 12800 – Support payments received	Support payments received
12900 – Registered retirement savings plan (RRSP) income	Registered retirement savings plan (RRSP) income
13000 – Other Income	Other income Lump-sum payments Retiring allowance Death benefits (other than CPP or QPP death benefits) Other kinds of income
13010 – Other Income	Scholarships, fellowships, bursaries, and study grants (awards)
13499 to 14299 and 13500 to 14300 – Self-employment income	Self employment income
14400 – Workers’ compensation benefits	Workers' compensation benefits
14500 – Social assitance payments	Social assistance payments
14600 – Net federal supplements	Net federal supplements

Forms and publications

Income Tax Package - Guide, return, and schedules

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All types of income

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