All types of income

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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.

Line number Topic
101 – Employment income Employment income
101 – Employment income Security option benefits
101 – Employment income Emergency services volunteers
101 – Employment income Wage-loss replacement plan income
102 – Commissions Commissions (box 42)
103 – Wage loss replacement contributions Wage loss replacement contributions
104 – Other employment income Other employment income
104 – Other employment income Employment income not reported on a T4 slip
104 – Other employment income Net research grants
104 – Other employment income Clergy's housing allowance and/or an amount for eligible utilities
104 – Other employment income Foreign employment income
104 – Other employment income Income-maintenance insurance plans (wage loss replacement plans)
104 – Other employment income Certain GST/HST and Quebec sales tax (QST) rebates
104 – Other employment income Royalties
104 – Other employment income Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
104 – Other employment income Taxable benefit for premiums paid to cover you under a group term life insurance plan
104 – Other employment income Employee profit-sharing plan
104 – Other employment income Veterans' benefits (box 127 of your T4A slip)
104 – Other employment income Medical premium benefits (box 118 of your T4A slip)
104 – Other employment income Wage Earner Protection Program (box 132 of your T4A slip)
113 – Old age security Old age security pension (OAS)
114 – CPP or QPP benefits CPP or QPP benefits
114 – CPP or QPP benefits CPP or QPP survivor benefit (box 15)
114 – CPP or QPP benefits CPP or QPP disability benefit (box 16)
114 – CPP or QPP benefits CPP or QPP child benefit (box 17)
114 – CPP or QPP benefits CPP or QPP death benefit (box 18)
115 – Other pensions or superannuation Other pensions and superannuation
115 – Other pensions or superannuation Annuity, PRPP, and registered retirement income fund (RRIF), including life income fund payments
115 – Other pensions or superannuation Pensions from a foreign country
116 – Elected split-pension amount Elected split-pension amount
117 – Universal Child Care Benefit Universal child care benefit (UCCB)
119 – Employment insurance and other benefits Employment insurance and other benefits
120 – Taxable amount of dividends from Canadian corporations Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
121 – Interest and other investment income Interest and other investment income
121 – Interest and other investment income Bank accounts, term deposits, guaranteed investment certificates (GICs), and other similar investments
121 – Interest and other investment income Canada savings bonds
121 – Interest and other investment income Treasury bills
121 – Interest and other investment income Earnings on a life insurance policy
121 – Interest and other investment income Foreign interest and dividends
122 – Net partnership income: limited or non-active partners only Net partnership income: limited or non-active partners only
125 – Registered disability savings plan Registered disability savings plan (RDSP) income
126 – net rental income and 160 gross rental income Rental income
127 – Capital gains Capital gains
127 – Capital gains Calculating and reporting your capital gains and losses
127 – Capital gains Capital losses and deductions
127 – Capital gains Shares, funds and other units
127 – Capital gains Capital gains (or losses) from information slips
127 – Capital gains Principal residence and other real estate
127 – Capital gains Transfers of capital property
127 – Capital gains Capital gains and losses from business and partnerships
127 – Capital gains Gifts of shares, stock options, and other capital property
128 – Taxable amount of support payments received and 156 – Total support payments received Support payments received
129 – Registered retirement savings plan income Registered retirement savings plan (RRSP) income
130 – Other income Other income
130 – Other income Scholarships, fellowships, bursaries, study grants, and artists' project grants (awards)
130 – Other income Lump-sum payments
130 – Other income Retiring allowance (severance pay)
130 – Other income Death benefits (other than Canada or Quebec Pension Plan death benefits)
130 – Other income Other kinds of income
135 to 143 and 162 to 170 – Net self-employment income Self employment income
144 – Workers’ compensation benefits Worker's compensation benefits
145 – Social benefits payments Social assistance payments
146 – Net federal supplements Net federal supplements

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Date modified:
2017-01-05