What is Line 10100 on My Tax Return?
If you are looking for Line 10100 (formerly Line 101) on your tax return you are looking for your employment income. Employment income is all of the money you receive at work through salary, wages, commissions, bonuses, tips, gratuities and honorarium. Your income on Line 10100 has to include all income reported on the T4 slips that you receive from your employer or employers.
How Do I Find Line 10100 on My Tax Return?
Have you already filled out your taxes but are looking back to find the amount listed on Line 10100? Line 10100 of your tax return is on the second page of the T1 General form, in Step 2. It is typically the first box listed on any province or territories’ return in the section called “total income.” If you are using TurboTax Online, you can see Line 10100 by viewing the Detailed Tax Summary in the Review section.
Why is Line 10100 Important?
The amount shown in Line 10100 is your employment income, but for most people, this will not be their total income. You can actually find your total income at the bottom of the first page of your tax return, on Line 15000.
Where Can I Find Employment Income on My T4 Slip?
Your T4 slip will have your employment income shown in box 14. If you receive multiple T4s, as you have multiple employers, the amounts in all of those box 14s will be included on line 10100. If you are using TurboTax and have signed up for your CRA My Account, that information can be directly imported into your return using the CRA’s Auto-Fill My Return feature.
There are exceptions to this. If, for example, you receive income from a Wage Loss Replacement Plan as part of the money shown in box 14 of the T4 slip, you may not need to include this amount on Line 10100. If you do not need to include it then this money does not count as income for this tax year, but it will count when you receive it. You will need to indicate how much you’ve contributed yourself to your wage loss program on Line 13000 of your tax return.
In addition, if you are a member of the clergy who receives a utility or housing allowance, you should subtract that amount from your income. You can find the amount of your allowance on box 30 of your T4 slip. Subtract that from Box 14 and then include what remains in Line 10100. More information can be found in this link from TurboTax: Reporting Housing and Utility Allowances for Members of the Clergy.
What if My T4 is Wrong About My Employment Income?
If you suspect there is an error on your T4 slip, contact your employer immediately. In addition, if you did not receive a T4 slip by the end of February, you should contact your employer.
If an error or delay from your employer prevents you from having an accurate T4 slip when taxes are due, the Canada Revenue Agency (CRA) wants you to estimate your income and file taxes anyway. Later, when you receive what you need from your employer, you can file to amend your taxes.
The CRA will directly receive a copy of your filed T4 as soon as your employer remits for the company. If you are ever missing a T4, log into your CRA account to see copies of previous forms remitted under your SIN. If you are unable to access the T4 you are looking for, contact the CRA directly.
What if My T4 Slip Doesn’t Show All of My Employment Income?
In some circumstances, your T4 slips will be correct but will not reflect all of your income. In this case, you must add the missing income to Line 10400, which is for other employment income.
What is Line 10400 on My Tax Return?
Line 10400 on your tax return lists all other employment income that is not accounted for on a T4 slip. For example, if you had employment income from another country, you need to add that amount to your total income on Line 10400. Here are some other income sources you must report on that line:
- Net research grants: Money given to you to conduct research.
- Clergy’s housing allowance: Stipend from a church to cover a clergy member’s housing.
- Foreign employment income: Money made in another country.
- Wage-loss replacement plans: Income you are delaying through the program.
- Veteran benefits: Find this on Box 127 of your T4A slip.
- Sales tax rebates: Some provincial and territory sales tax credits must be included.
- Royalties: Payments from books you’ve published or other royalty agreements.
Some insurance plans and other workplace payment plans must also be included in Line 10400, such as:
- Supplementary unemployment benefit plan
- Premiums of a group term life insurance plan
- Employee profit-sharing plan
- Medical premium benefits
- Wage earner protection program
What Edition of TurboTax Is Right for Me?
Answer a few simple questions on our product recommender and we can help guide you to the right edition that will reflect your individual circumstances.
You can always start your return in TurboTax Free, and if you feel the need for additional assistance, you can upgrade to any of our paid editions or get live help from an expert with our Assist & Review or Full Service*. But don’t worry, while using the online version of the software when you choose to upgrade, your information is instantly carried over so you can pick up right where you left off.
*TurboTax Live™ Full Service is not available in Quebec.