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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:
bulletcommissions (line 10200, but included in line 10100)
bullethonoraria (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:

bullettips or occasional employment earnings not included on a T4
bulletemployment income from another country
bulletnet research grants
bulletcleric's housing allowance
bulletincome from wage-loss replacement insurance plans
bulletGST/HST and QST rebates received regarding employment expenses
bulletroyalties 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
bulletamounts received under a guaranteed annual wage plan
bullettaxable benefit for group life insurance premiums paid by your former employer
bulletamounts 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

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