Line 101 - Employment income

Enter the total of amounts shown in box 14 of all your T4 slips. If you have not received your slip by early April, or if you have any questions about an amount on a slip, contact your employer.

If you have employment expenses, see line 229 for details.

Notes
If you received a housing allowance as a cleric, the allowance may be included in box 14 of your T4 slip. If so, subtract the amount of the allowance from the amount in box 14, and include the difference on line 101. Include the allowance on line 104. You may be entitled to claim a deduction on line 231.

If you have employment income from another country, report it on line 104 of your return.

If tips you received through employment are not included on your T4 slip, report them on line 104. You may be able to contribute to the Canada or Quebec Pension Plan for this income. See line 310 for details.

Tax Tip
Your contributions to the Canada or Quebec Pension Plan (box 16 or 17 of your T4 slips and any amount on line 310 of your return) determine the amount of benefits you will receive under either of these plans. If there are no contributions in box 16 or 17 of your T4 slips, or if you have any questions about the amount of your contributions, contact your employer.

Emergency volunteers

In 1999, you may have received an allowance from a government, municipality, or other public authority for your work as a volunteer ambulance technician, fire fighter, or search, rescue, or other emergency worker. If so, under proposed changes, the T4 slip issued by such an authority generally will show only the taxable part of the allowance, which is the part that is more than $1,000. However, if that authority employed you (other than as a volunteer) for the same or similar duties, the whole allowance will be taxable.

Commissions (box 42)

Enter on line 102 the total commissions shown in box 42 on all your T4 slips you received as an employee. This amount is already included in your income on line 101, so do not add it again when you calculate your total income on line 150. If you have commission expenses, see line 229 for details.

If you are a self-employed commission salesperson, get the guide called Business and Professional Income to determine how to report your commission income and claim your expenses.