ARCHIVED - 1995 General Income Tax Guide

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http://www.cra-arc.gc.ca/formspubs/prioryear/t1/1995/5006-g/line104-e.html

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ARCHIVED - Line 104 - Other employment income


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Enter your total employment income not reported on a T4 slip, such as tips, gratuities, directors' fees, and foreign employment income.

Tax Tip
You may be able to contribute to the Canada or Quebec Pension Plan for tips and gratuities you received. See line 308 for details.

Also, enter on this line the total of:

  • royalties from a work or invention of yours;
  • amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan);
  • amounts allocated to you under a profit-sharing plan (box 35 of your T4PS slip);
  • net research grants;
  • the taxable part of income-maintenance insurance-plan payments, such as income from a wage-loss replacement plan; and
  • certain goods and services tax (GST) rebates and Quebec sales tax (QST) rebates.

Research grants - Subtract your expenses from any research grant you received and enter the net amount on this line. Your expenses cannot be more than the grant you received. Attach to your return a list of your expenses. For details, get Interpretation Bulletin IT-75, Scholarships, Fellowships, Bursaries, Prizes, and Research Grants.

Wage-loss replacement plans - Box 28 of your T4A slip shows the payments you received from these plans. There should also be a note on the slip identifying them. You may not have to report the full amount on your tax return. You can reduce the payments you received by the contributions you made to the wage-loss replacement plan after 1967, if you did not claim the contributions on a previous year's return. For more information, get Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

GST and QST rebates - If you are an employee who received a GST or QST rebate in 1995:

  • include on line 104 the rebate you received for employment expenses you paid and deducted; and
  • get the income tax guide called Employment Expenses for details on how to report a rebate for a vehicle or musical instrument you bought.

Date modified:
2002-02-04