Line 101 – Employment income

Employment income can consist of amounts you receive as salary, wages, commissions, bonuses, tips, gratuities and honoraria. Employment income is usually shown in box 14 of your T4 slip.

If you have not received your slip by early April, or if you have any questions about an amount on a slip, contact your employer.

If you have employment expenses, see line 229 – Other employment expenses, to find out if you can deduct them.

If you have foreign employment income from another country, report it on line 104 – Other employment income of your tax return.

If tips you received through employment are not included on your T4 slip, report them on line 104 of your tax return. You may be able to contribute to the Canada Pension Plan or Quebec Pension Plan for this income. For more information, see line 222 – Deduction for CPP or QPP contrtibutions on self-employment and other earnings.

If you are a resident of Quebec, you have to include all amounts from your federal slips (T4) on your federal tax return. Do not include the income from your Relevé slips.

Completing your tax return

On line 101, enter the amounts shown in box 14 of all your T4 slips.

Forms and publications

• General Income Tax and Benefit Guide

Related topics

• Line 104 – Other employment income
• Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings
• Line 229 – Other employment expenses