Employment and self-employment income
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Employment and self-employment income
Find out about reporting income related to employment and self-employment, including commissions, and foreign employment income.
Services and information
- Line 101 – Employment income
Report your employment income. - Line 102 – Commissions
Report commissions you earned from employment. - Line 103 – Wage loss replacement contributions
Report wage loss replacement contributions. - Line 104 – Other employment income
Report other employment income like research grants, royalties, employee profit sharing plans, and more. - Line 104 – Employment income not reported on a T4 slip
Report income like tips, gratuities, or occasional earnings not shown on a T4 slip. - Line 104 – Foreign employment income
Report income earned outside Canada from a foreign employer. - Self-employment income Lines 135 to 143 – Net income and lines 162 to 170 - Gross income
Report self-employment income or loss from a business, a profession, commission, farming, or fishing. - All types of income
List of the types of income to report on an income tax and benefit return.
Forms and publications
Related links
- Date modified:
- 2016-07-28