Line 101 - Wage-loss replacement plan income

If you received payments from a wage-loss replacement plan shown in box 14 of your T4 slips, you may not have to report the full amount on your return. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

Completing your tax return

Report on line 101 the amount you received minus the contributions you made to the plan if you did not use them on a previous year’s return.

Report on line 103 your total contributions to your wage-loss replacement plan shown in the supporting documents from your employer or insurance company.

Keep your supporting documents in case we ask to see them later.

Forms and publications

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

Related topics

• Line 103 - Wage-loss replacement contributions

Date modified:

2017-01-04