Line 104 - Other employment income

Other employment income can be one or more of the following:

• Employment income not reported on a T4 slip
• Net research grants
• Clergy’s housing allowance and/or an amount for eligible utilities
• Foreign employment income
• Income-maintenance insurance plans (wage-loss replacement plans)
• Veterans' benefits (box 127 of your T4A slips)
• Certain GST/HST and Quebec sales tax (QST) rebates
• Royalties
• Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
• Taxable benefit for premiums paid to cover you under a group term life insurance plan
• Employee profit-sharing plan
• Medical premium benefits (box 118 of your T4A slips)
• Wage Earner Protection Program (box 132 of your T4A slips)

Completing your tax return

Report on line 104 the total of other employment income listed above.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4044, Employment Expenses
• Interpretation Bulletin IT-428, Wage Loss Replacement Plans

Date modified:

2017-01-04