Line 102 - Commissions (box 42)

Report 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.

If you are a self-employed commission salesperson, see Guide T4002, Business and Professional Income, to find out how to report your commission income and claim your expenses.

Completing your tax return

Report on line 102 the total commissions shown in box 42 of all your T4 slips.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4002, Business and Professional Income

Related topics

• Line 229 - Other employment expenses

Date modified:

2017-01-04