When you earn employment income in Canada, you will need to submit information on this income as part of your tax and benefits return to the Canada Revenue Agency (CRA).
This is where line 10100 comes into the picture.
This guide provides insightful information on what you need to know about line 10100 on your T1 Tax and Benefit Return form.
What is Line 10100?
Line 10100 on your Income Tax and Benefit Return form represents your employment income.
If you had to submit a tax return before the tax year 2019, this would have been known as line 101.
If you receive employment income such as salary, wages, commissions, bonuses, tips, gratuities or, honorarium, this income will be shown in box 14 of your T4 slips.
If box 14 of your T4 tax slip includes any housing allowance and/or eligible utilities as a member of the clergy, subtract this amount from box 14 and report the difference on line 10100 of your return.
You may also be able to claim the Canada employment amount on line 31260 of your tax return if you report employment income on line 10100.
Sometimes, other employment income not included in your T4 slip will need to be recorded in line 10400 instead.
This can include other income from tips, gratuities, or occasional earnings.
Where Do I Find Line 10100?
Line 10100 can be found on your T1 tax return form under section 2.
It is the first type of income to be reported under the total income section of the T1 Income Tax and Benefit Return form.
The T1 tax return form can be found on the government of Canada site.
There are different T1 tax packages for different provinces therefore it is important to select the form which applies to you when filing manually.
Where Do I Find My Employment Income?
Generally, you can find information on your employment income from the T4 slip prepared by any employer you have worked for in the tax year.
The T4 slip is the statement of your remuneration paid.
Your employment income is shown in box 14 of your T4 tax slip.
Most employers will issue T4 slips automatically for employees by the end of February.
If this is not the case and you have not received a tax return from your employer, you can follow up with a request for it.
You will need to have your social insurance number (SIN) to access this information.
In rare cases when you cannot get your T4 tax slip through any of the options mentioned above, you can estimate your employment income manually.
To do this, you will need to sum up your pay stubs and manually account for any deductions or credits you are entitled to.
For manual employment income estimations, you need to include details about the issuer of the slip, the type of income you have earned with them, and what you are doing to get the slip.
You may need to submit a copy of the documents to the CRA if you file your returns by paper.
Include your employment income from all the employers you have worked for in the applicable tax year on line 10100 of your tax return.
Are Line 101 and 10100 The Same?
Yes, line 101 and line 10100 are the same, and are used for the same purpose.
However, before the tax year 2019, the CRA used line 101 in the T1 tax return form.
This has since been replaced with line 10100.
Instead of a 3-digit number, the employment income line now has a 5-digit number
Frequently Asked Questions
- Is line 101 the same as line 150 on a tax return?
No, line 150 serves a different purpose from line 101 on the tax returns filed before 2019. Line 150 has been replaced by line 15000 in the T1 Income Tax and Benefit Return form from the tax year 2019 and it shows the total income from all sources for a taxpayer. Your total income includes any employment income, self-employment income, employment insurance income, pension income, child care benefits, rental income and any other applicable income to be reported to the CRA.
- How do I get line 101 on my tax return?
Line 101 on the T1 Income Tax and Benefit Return form has been replaced by line 10100 beginning in the tax year 2019. If you view your filled T1 tax form in years before 2019, you will get line 101 under Step 2 — Total income section as shown below.