Line 101 - Employment income

Employment income can consist of amounts you receive as salary, wages, commissions (see line 102), bonuses, tips, gratuities, and honoraria. Employment income is usually shown in box 14 of your T4 slips.

If you have not received your T4 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.

If you received a housing allowance and/or an amount for eligible utilities as a member of the clergy and they are shown in box 14 of your T4 slips, subtract the amount shown in box 30 of your T4 slips from the amount shown in box 14 and report the difference on line 101. Report the amount shown in box 30 of your T4 slips on line 104.

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

You may be able to make Canada Pension Plan (CPP) contributions on certain employment income for which no contribution was made (for example, tips not shown on a T4 slip or extra contributions on T4 income if you had more than one employer in the year). For more information, see Do you want to contribute more ?.

If you are a resident of Quebec, report all amounts from your federal slips (T4) on your federal return. Do not report the income from your Relevé slips.

Completing your tax return

Report on line 101 the total of amounts shown in box 14 of all your T4 slips.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Interpretation Bulletin IT-428, Wage Loss Replacement Plans

Related topics

• Line 104 - Other employment income
• Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
• Line 229 - Other employment expenses
• Line 232 - Other deductions
• Line 363 - Canada employment amount

Date modified:

2017-01-04