Line 104 - Other employment income

Include your total employment income not reported on a T4 slip, such as tips, occasional earnings, and foreign employment income (in Canadian dollars). The amount on your United States W-2 slip may have been reduced by contributions to a "401(k) plan." Those contributions are not deductible on your Canadian return. Therefore, you have to add this amount into your income as well.

Amounts to report on this line also include:

• Net research grants - Subtract your expenses from any research grant you received and enter the net amount on this line. Your expenses cannot be more than the grant you received. Attach to your paper return a list of your expenses. For details, get Interpretation Bulletin IT-75, Scholarships, Fellowships, Bursaries, Prizes, and Research Grants;
• Income-maintenance insurance plans (wage-loss replacement plans) - Report the taxable part of payments you received, such as income from a wage-loss replacement plan. Box 28 of your T4A slip includes the payments you received from these plans. There should also be a note on the slip identifying them. You may not have to report the full amount on your return. You can reduce the payments you received by the contributions you made to the wage-loss replacement plan after 1967, if you did not use the contributions on a previous year's return to reduce the income you had to report. For more information, get Interpretation Bulletin IT-428, Wage Loss Replacement Plans; and
• Certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates - If you are an employee who paid and deducted employment expenses in 1998 or earlier, you may have received a GST/HST or QST rebate in 1999 for those expenses. If so, include on line 104 the rebate you received. However, a rebate for a vehicle or musical instrument you bought, for which you can claim capital cost allowance, is treated differently. The guide called Employment Expenses contains instructions on how to report such rebates and information about capital cost allowance.

To find out what other amounts to include on this line, call our T.I.P.S. (Info-Tax) service. See the T.I.P.S. information on the back cover.