Line 10100 – Employment income

Employment income consists of amounts that you receive as salary, wages, commissions (see line 10120), bonuses, tips, gratuities, and honoraria. Employment income is usually shown in box 14 of your T4 slip.

If you have employment income from another country, see line 10400. If you have employment expenses, see line 22900.

If you report employment income on line 10100 of your return, you can claim the Canada employment amount on line 31260 of your return.

If you do not receive your T4 slip by early April or if you have questions about an amount on a slip, contact your employer.

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

Topics

• Emergency services volunteers
• Security options benefits
• Wage-loss replacement plan income
• Members of the clergy

Emergency services volunteers

You may have received a payment from an eligible employer, such as a government, a municipality or another public authority for your work as:

• a volunteer ambulance technician
• a volunteer firefighter
• a search and rescue volunteer
• another type of emergency worker

The T4 slips issued by this authority will generally show only the taxable part of the payment in box 14 of your T4 slip, which is the part that is more than $1,000.

The exempt part of a payment is shown in box 87 of your T4 slips. If you provided volunteer emergency services for more than one employer, you can claim the $1,000 exemption for each of your eligible employers.

As an emergency services volunteer, you may qualify to claim the $3,000 volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA)

If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (line 31220 and line 31240 of your return), you must choose which one you would like to claim.

If you choose to claim the $1,000 exemption, report only the amounts from box 14 of your T4 slips on line 10100 of your return and do not claim an amount on line 31220 or line 31240 of your return. Report the exempt part of the payment from box 87 of your T4 slips on line 10105 of your return.

If the authority employed you (other than as a volunteer) for the same or similar duties, or if you choose to claim the VFA or SRVA, the full payment is taxable. Add the amounts from box 87 and box 14 of your T4 slips and report the total on line 10100 of your return.

Completing your tax return

Report on line 10100 of your return the total of amounts shown in box 14 of all your T4 slips.

Security options benefits

A security option benefit results when you buy securities through your employer at a pre-established price that is less than fair market value.

If your employer is a Canadian-controlled private corporation (CCPC) that you deal with at arm's length, you only have to report this taxable benefit on your return for the year that you sell the securities. If your employer is not a CCPC, you may have to report taxable benefits that you received in (or carried forward to) the year that you exercise your stock option.

For eligible securities under option agreements exercised up to and including 4 pm eastern time on March 4, 2010, that were not granted by a CCPC, an income deferral of the taxable benefit may have been allowable subject to an annual limit of $100,000 on the fair market value of the eligible securities.

If you exercised an option for eligible securities after 4 pm eastern time on March 4, 2010, that was not granted by a CCPC, the election to defer the benefit is no longer available for those securities.

Your notice of assessment or reassessment will show the remaining balance of your deferred amounts. For more information, see Guide T4037, Capital Gains, or contact the CRA.

To claim a deduction on your stock options, see line 24900.

Completing your tax return

Report on line 10100 of your return the taxable benefits you received in 2023 (or carried forward to 2023) on certain security options you exercised.

Wage-loss replacement plan income

If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slips, you may not have to report the full amount on your return.

Completing your tax return

Report on line 10100 of your return the amount of WLRP income you received minus the contributions you made to the plan if you did not use them on a previous year’s return.

Report on line 10130 of your return your total contributions to your WLRP shown in the supporting documents from your employer or insurance company. For more information, see archived interpretation bulletin IT-428, Wage Loss Replacement Plans.

Member of the clergy

If you received a housing allowance or an amount for eligible utilities as a member of the clergy and the amount is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return.

Completing your tax return

If there is an amount in box 14 of your T4 slips for housing allowance or eligible utilities as a member of the clergy, subtract the amount in box 30 from the amount in box 14 and include the difference on line 10100 of your return.

Report the amount from box 30 of your T4 slips on line 10400 of your return.

Forms and publications

• Income Tax Package
• Interpretation bulletin IT-428 ARCHIVED, Wage Loss Replacement Plans

Related topics

• Line 10130 – Wage-loss replacement contributions
• Line 10400 – Other employment income
• Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings
• Line 22900 – Other employment expenses
• Line 23200 – Other deductions
• Line 24900 – Security options deductions
• Line 31260 – Canada employment amount