Personal income
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Personal income
When you prepare your tax return, you must report as income most amounts you receive in the year. As a resident of Canada, you have to report your income from all sources, both inside and outside Canada. Report all income in Canadian dollars.
Services and information
- Reporting income
Find out what to report and where to report it on an income tax and benefit return. - Amounts that are not taxed
List of types of income that you do not report.
Forms and publications
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- Date modified:
- 2021-01-11
Directory
- CRA Website (new)
- canada.ca/en/revenue-agency
- SERVICES
- TAX
- INDIVIDUALS
- All about your tax return
- TAX-RETURN
- Personal income
- Capital losses
- Capital losses and deductions
- Completing Schedule 3
- Completing Schedule 3
- If you have a capital gain
- Principal residence
- Principal residence and other real estate
- Shares, funds and other units
- Shares, funds and other units
- What happens if you have a capital gain?
- general
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the payments made or received considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the specific-purpose payments made considered support payments?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Are the support payments paid or received deductible by the payer and taxable to the recipient?
- Artists' Project Grant
- Artists' Project Grant
- Calculating and reporting your capital gains and losses
- Calculating and reporting your capital gains and losses
- Calculating your capital gain or loss
- Calculating your capital gain or loss
- Capital gains and losses from a business or partnership
- Capital gains and losses from a business or partnership
- Claiming a capital gains reserve
- Definitions for capital gains
- Definitions for capital gains
- Definitions for support payments
- Definitions for support payments
- Determining if you have a capital gain or loss
- Flow-through entities
- Flow-through entities
- Gifts of shares, stock options, and other capital property
- Gifts of shares, stock options, and other capital property
- If you have a capital loss
- Line 10100 - Emergency services volunteers
- Line 10100 - Emergency services volunteers
- Line 10100 - Security option benefits
- Line 10100 - Security option benefits
- Line 10100 - Wage-loss replacement plan income
- Line 10100 - Wage-loss replacement plan income
- Line 10100 – Employment income: Emergency services volunteers
- Line 10100 – Employment income: Security option benefits
- Line 10100 – Employment income: Wage-loss replacement plan income
- Line 10105 - Tax-exempt income for emergency services volunteers
- Line 10105 – Tax-exempt income for emergency services volunteers
- Line 10400 - Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
- Line 10400 - Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
- Line 10400 - Certain GST/HST and Quebec sales tax (QST) rebates
- Line 10400 - Certain GST/HST and Quebec sales tax (QST) rebates
- Line 10400 - Clergy’s housing allowance and/or an amount for eligible utilities
- Line 10400 - Clergy’s housing allowance and/or an amount for eligible utilities
- Line 10400 - Employee profit-sharing plan
- Line 10400 - Employee profit-sharing plan
- Line 10400 - Employment income not reported on a T4 slip
- Line 10400 - Employment income not reported on a T4 slip
- Line 10400 - Foreign employment income
- Line 10400 - Foreign employment income
- Line 10400 - Income-maintenance insurance plans (wage-loss replacement plans)
- Line 10400 - Income-maintenance insurance plans (wage-loss replacement plans)
- Line 10400 - Net research grants
- Line 10400 - Net research grants
- Line 10400 - Royalties
- Line 10400 - Royalties
- Line 10400 - Taxable benefit for premiums paid to cover you under a group term life insurance plan
- Line 10400 - Taxable benefit for premiums paid to cover you under a group term life insurance plan
- Line 10400 – Other employment income: Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
- Line 10400 – Other employment income: Certain GST/HST and Quebec sales tax (QST) rebates
- Line 10400 – Other employment income: Clergy’s housing allowance or an amount for eligible utilities
- Line 10400 – Other employment income: Employee profit-sharing plan
- Line 10400 – Other employment income: Employment income not reported on a T4 slip
- Line 10400 – Other employment income: Foreign employment income
- Line 10400 – Other employment income: Income-maintenance insurance plans (wage loss replacement plans)
- Line 10400 – Other employment income: Net research grants
- Line 10400 – Other employment income: Premiums paid to group term life insurance plan
- Line 10400 – Other employment income: Royalties
- Line 11400 - CPP or QPP child benefit (box 17)
- Line 11400 - CPP or QPP child benefit (box 17)
- Line 11400 - CPP or QPP death benefit (box 18)
- Line 11400 - CPP or QPP death benefit (box 18)
- Line 11400 - CPP or QPP disability benefit (box 16)
- Line 11400 - CPP or QPP disability benefit (box 16)
- Line 11400 - CPP or QPP survivor benefit (box 15)
- Line 11400 - CPP or QPP survivor benefit (box 15)
- Line 11400 – CPP or QPP child benefit (box 17)
- Line 11400 – CPP or QPP death benefit (box 18)
- Line 11400 – CPP or QPP disability benefit (box 16)
- Line 11400 – CPP or QPP survivor benefit (box 15)
- Line 11500 - Annuity, Pooled registered pension plan (PRPP), and registered retirement income fund (RRIF), including life income fund, payments
- Line 11500 - Annuity, Pooled registered pension plan (PRPP), and registered retirement income fund (RRIF), including life income fund, payments
- Line 11500 - Pensions from a foreign country
- Line 11500 - Pensions from a foreign country
- Line 11500 – Other pensions and superannuation: Annuity, Pooled registered pension plan (PRPP), and registered retirement income fund (RRIF), including life income fund, payments
- Line 11500 – Other pensions and superannuation: Pensions from a foreign country
- Line 11701 – UCCB amount designated to a dependant
- Line 11905 – Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
- Line 12100 - Bank accounts, term deposits, guaranteed income certificates (GICs), and other similar investments
- Line 12100 - Bank accounts, term deposits, guaranteed income certificates (GICs), and other similar investments
- Line 12100 - Canada savings bonds (CSBs)
- Line 12100 - Canada savings bonds (CSBs)
- Line 12100 - Earnings on a life insurance policy
- Line 12100 - Earnings on a life insurance policy
- Line 12100 - Foreign interest and dividends
- Line 12100 - Foreign interest and dividends
- Line 12100 - Treasury bills
- Line 12100 - Treasury bills
- Line 12100 – Interest and other investment income: Bank accounts, term deposits, guaranteed investment certificates, and other similar investments
- Line 12100 – Interest and other investment income: Canada savings bonds (CSBs)
- Line 12100 – Interest and other investment income: Earnings on life insurance policies
- Line 12100 – Interest and other investment income: Foreign income
- Line 12100 – Interest and other investment income: Treasury bills
- Line 13000 - Death benefits (other than Canada or Quebec Pension Plan death benefits)
- Line 13000 - Death benefits (other than Canada or Quebec Pension Plan death benefits)
- Line 13000 - Lump-sum payments
- Line 13000 - Lump-sum payments
- Line 13000 - Other kinds of income
- Line 13000 - Other kinds of income
- Line 13000 – Other income: Death benefits (other than CPP or QPP death benefits)
- Line 13000 – Other income: Lump-sum payments
- Line 13000 – Other income: Other kinds of income
- Line 13000 – Other income: Retiring allowance
- Line 13000 – Retiring allowance
- Line 13000 – Retiring allowance
- Line 13010 – Scholarships, fellowships, bursaries, and artists' project grants
- Line 13010 – Scholarships, fellowships, bursaries, and artists' project grants
- Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants
- New for 2025 for capital gains
- Questions and Answers about Demutualization
- Questions and Answers about Demutualization
- Questions and Answers about Line 12700 - Capital gains
- Questions and Answers about Line 12700 - Capital gains
- Questions and Answers about Line 12700 – Capital gains
- Scholarship Exemption – Part-time enrolment
- Scholarship Exemption – Part-time enrolment
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Self-assessment questionnaire
- Special rules and other transactions
- Transfers of capital property
- Transfers of capital property
- What happens if you have a capital loss?
- What's new for capital gains
- When do you have a capital gain or loss?
- When to report a capital gain or loss
- When to report a gain or loss