All types of income - Personal income tax

Find out what you need to report as income. There are a few ways to do this:

  • Use the checkboxes to filter by common topics
  • Enter keywords in the “Filter items” box
  • Sort by line number or by topic

To report your COVID-19 amounts, go to COVID-19 benefits and your taxes.

Filter by common topics:

All types of income
Line number Topic Tags
10100

Employment income

Includes:

  • Security options benefits
  • Emergency services volunteers
  • Wage-loss replacement plan income
employment-filter
10120 Commissions included on line 10100 employment-filter
10130 Wage-loss replacement contributions employment-filter
10400

Other employment income

Includes:

  • 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 127of your T4A slip)
  • Medical premium benefits (box 118 of your T4A slip)
  • Wage Earner Protection Program (box 132 of your T4A slip)
employment-filter
11300 Old age security (OAS) pension pension-filter
11400

CPP or QPP benefits

Includes:

  • 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)
pension-filter
11500

Other pensions and superannuation

Includes:

  • Payments from annuities, pooled registered pension plans (PRPP), and registered retirement income funds (RRIF), 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

Includes:

  • CERB amounts from Service Canada
benefit-filter, covid-filter
12000 and 12010 Taxable amount of dividends from taxable Canadian corporations investment-filter
12100

Interest and other investment income

Includes:

  • 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
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

Includes:

  • 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
investment-filter
12799 and 12800 Support payments received  
12900 Registered retirement savings plan (RRSP) income pension-filter
13000

Other income

Includes:

  • Lump-sum payments
  • Retiring allowance
  • Death benefits (other than CPP or QPP death benefits)
  • COVID-19 amounts from CRA (CERB, CESB, CRB, CRCB, CRSB)
benefit-filter, covid-filter, pension-filter, apprenticeship incentive grant women, completion, retirement compensation arrangement (rca), training allowances, trust, registered education savings plan (resp), annuity, tax free savings account (tfsa), retirement income fund (rif), 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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