Glossary -> Employment Income
Employment Income
Employment income, which is usually reported in box 14 of a T4 slip and should be reported on line 10100 (line 101 prior to 2019) of the income tax return, includes: | salary |
| wages |
| tips |
| bonuses |
| commissions (line 10200, but included in line 10100) |
| honoraria (generally paid in relation to an academic activity) |
Other types of employment income, which may not be on a T4 slip, or may be in box 30 of a T4 slip, and should be reported on line 10400 (line 104 prior to 2019) of the tax return, include:
| tips or occasional employment earnings not included on a T4 |
| employment income from another country |
| net research grants |
| cleric's housing allowance |
| income from wage-loss replacement insurance plans |
| GST/HST and QST rebates received regarding employment expenses |
| royalties from a work or invention, if there are no associated expenses. If there are associated expenses, the net income is reported as self-employment income |
| amounts received under a guaranteed annual wage plan |
| taxable benefit for group life insurance premiums paid by your former employer |
| amounts received from an employee profit-sharing plan |
Line 10400 Other Employment Income in Canadian Income Tax & RRSP Savings Calculators
This income should be included with Line 10100 employment income in the Canadian Income Tax & RRSP Savings Calculators. However, do not include it in the insurable or pensionable income amounts below the employment income line.
Canada Employment Amount Tax Credit
The Canada Employment Amount tax credit is available on up to $1,000 of employment income for 2007 and later years, at the lowest personal income tax rate. The $1,000 is indexed for inflation each year after 2007. See the tables of non-refundable tax credits for the applicable amount in each year.
Self-Employment Income
Self-employment income is not included in employment income, and is not included in the calculation of the Canada Employment Amount tax credit. It is, however, included in earned income for purposes of calculating the RRSP contribution limit.
Withholdings From Employment Income
Employers are required to withhold income tax, Employment Insurance and Canada Pension Plan premiums, and remit them to Canada Revenue Agency. See our CPP/EI page for details and rates on CPP and EI. To calculate how much tax, CPP and EI you will pay on your annual employment income, use the tax calculator for your province/territory. Go to the Tax Rates page and choose the link to your province.
Employment Expenses
See also "What employment expenses are deductible?" on our Personal Income Tax page.
Canada Revenue Agency (CRA) Resources
Employment and self-employment income
Revised: October 26, 2023