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
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