If you worked at a polling station, the Canada Revenue Agency requires you to report the income on your federal income tax return. While this income is generally treated like any other type of employment income, there are a few important differences you should understand. For example, whether you receive a T4 tax form from the polling station can vary depending on your situation.
Source Deductions
In most cases, when you work for an employer, he will automatically withdraw income tax, Employment Insurance premiums and Canada Pension Plan payments, and remit them to the CRA. If you work for a polling station, only some of these amounts will be withheld from your cheque.
Note that income earned at a polling station is not insurable. Accordingly, your employer will not withdraw EI payments from your cheque.
If you are between the ages of 18 and 70, your employer will withhold Canada Pension Plan payments from your cheque. However, you can request to not have CPP withheld if you are between the ages of 65 and 70 by submitting Form CPT30 to the CRA. If you live in Quebec, you cannot elect to stop CPP payments regardless of your age.
Income Reporting
By the end of February, your employers from the previous year are required to send you a T4 slip. This slip details the income you have earned, taxable benefits and other relevant information.
If you worked at a polling station, you will potentially receive a T4 slip from the polling station. Whether you receive one varies based on a number of factors such as the province that you are working in or the type of election.
For example, polling station workers for federal elections receive a T4 slip only if they earn more than $500. Workers who earn less than this amount will generally not receive a T4 slip.
In contrast, if you work for a polling station during a provincial election in New Brunswick, you will not receive a T4 slip regardless of your earnings.
Reporting Polling Station Income
You are required to report all of the income you earned at the polling station regardless of whether you received a T4 slip. If you did not receive a T4 slip, make sure that you track your earnings. It is also recommended to keep your paycheque stubs and deposit slips for your records.
When completing your federal income tax return, report your polling station income on line 101. If you have employment income from other employers, add all of it together and note the total amount on this line.
If you received a T4 slip from the polling station, your income should appear in box 14 of that slip.