What Is Line 10100 (Or 101) On Your Tax Return?

When tax season approaches, being strategically organized and having your income taxes in order keeps you way ahead of the game when it comes to filing your return. A perfect way to stay on top of the game is to have clear comprehension of the terminology used on your return. This especially helps to avoid missing out on any benefits you are entitled to or having to deal with any tax debt issues. A fundamental section of your tax return to complete accurately is Line 10100 (formerly specified as 101), which deals with your employment income.

Let’s take a look at the details to help you navigate your way around the form.

Employment Income

Employment income qualifies as any earnings an individual has accumulated from:

  • Salaries
  • Wages
  • Honorariums
  • Bonuses
  • Tips (only those that would appear on a T4)
  • Commissions

What do we mean by Tax Lines? 

Tax lines refer to a filing system which the government and the Canada Revenue Agency (CRA) use on tax reporting forms. Every line on your form represents a different aspect of your tax return, and all  lines are now 5 numbers long.


What does 10100 represent on your Tax Return?

Formerly regarded as Line 101 (until 2019) this line is one of the few lines that almost  every Canadian taxpayer must pay attention to and fill out correctly on their return, as it is how Canada Revenue Agency can understand and determine how much employment income each person is declaring.


Why is it important to file taxes even if you have no income?

If you work for at least one conventional business, Line 10100 will be displayed as “Box 14” on a T4 tax slip which you receive from your employer(s). The total number of T4 slips you receive for a tax year makes up Line 10100 on your federal tax return, meaning income accrued through multiple employers must be declared individually.


Where Can You Find Line 10100 On Your Tax Return?

When you view a completed federal tax return dated 2019 or later, Line 10100 is the first line located under “Step 2 – Total Income”, which should be on Page 3 of your T1 – Income Tax and Benefit Return (also known as a T1 General Form).

Forms can be found online through tax filing software or by simply downloading it through the CRA MyAccount app. However, depending on the tax software you are using, the line could appear under another section.

Important Tax Return Line changes taxpayers should bear in mind

In recent years, the CRA has gradually altered many tax lines in Canada from 3 or 4 numbers to a 5-digit code in order to create a more efficient way of tax reporting. Below we have detailed some of the most significant tax lines you should note changes of:

Before 2019 After 2019
101 10100 Employment income from T4 tax slips
104 10400 Other employment income (royalties, foreign income, etc.)
113 11300 Old Age Security (OAS) pension
114 11400 Canada Pension Plan (CPP) OR Quebec Pension Plan (QPP) benefits
119 11900 Employment Insurance (EI) and other
126 12600 Net rental income, minus deductions (losses)
127 12700 Taxable capital gains (or net capital losses)
129 12900 Registered Retirement Savings Plan (RRSP) income
144 14400 Workers’ compensation benefits
145 14500 Social assistance payments
236 23600 Net income
260 26000 Taxable income
300 30000 Basic personal amount
308 30800 CPP contributions
350 35000 Total federal non-refundable tax credits
406 40600 Federal tax
437 43700 Total income tax deducted
484 48400 Tax Refund

Tax Line 10100 vs. Tax Line 10400 vs. Tax Line 15000

When managing your federal and provincial/territorial taxes at the same time a lot of uncertainties may arise. To simplify things we have noted 3 particular tax lines that can be easily confused:

Line 10100

This line refers only to employment income, which is anything that appears on a T4 tax slip in box 14.


Line 10400

Line 10400 refers to less-traditional income that must be reported. This includes royalties, health benefits and payments received from overseas. These incomes should be declared on Line 10400 of the federal tax return and are not to be declared on a T4 slip.


Line 15000

Line 15000 includes all income, including income from employment, investments, interest, taxable gains, RRSPs and all other sources.

Income Sources Reported On Line 10400

There are certain main income types that should not be declared on Line 10100 of your federal or provincial/territorial taxes. These incomes must be put on Line 10400 (Other Employment Income), which is exclusively on your federal tax return:

Clergy Housing Allowance

Any regular payments which clergy members receive from the government to fund housing or utilities.

Sales Tax Rebates

Certain provinces and territories require you to report sales tax credits, like GST and HST as taxable income.

Veteran Benefits

Health, disability, financial and death benefits for Canadian forces members past or present. Veterans families are shown on Box 127 of a T4A slip.

Net Research Grants

An organized payment plan for professionals to cover costs related to government-approved research projects such as travel, assistance, and any equipment.

Wage-Loss Replacement Plans (WLRP)

An employer-employee arrangement that provides temporary payments to employees who lose income for different reasons.


Business or trade income made when companies are using a licensed property or asset that you own for profit (for example artists or musicians).

Non-Canadian Employment Income

Income earned annually from foreign employers (all currencies must be reported in Canadian Dollars/CAD).

If you’re preparing to file your taxes for 2023, our page on “When Can I File My Taxes in 2023?” provides helpful information on the tax filing deadline, how to access tax forms, and tips for maximizing your tax refund, ensuring you’re fully informed and prepared for tax season.

Workplace Payment Plans & Insurance Programs to report On Line 10400

We have also included some workplace payment plans and insurance programs that must be reported on Line 10400 of your federal tax return, these include but are not limited to:

Medical Premium Benefits

Paying a premium to be included in an employee health plan, means participants can claim  payments as medical expenses on their taxes.

Employee Profit-Sharing Plan (EPSP)

Taxpayers must report profits, losses and contributions made through any company investment plans, known as trust accounts.

Premiums of Group Term Life Insurance Plan

This initiative pays out in the case of the death or disability of current/former workers but is taxable only to the employer.

Supplementary Unemployment Benefit Plan (SUBP)

A worker’s Employment Insurance (EI) payments are raised in the event of a temporary or indefinite layoff.

Wage Earner Protection Program (WEPP)

If a company goes into liquidation or becomes the subject of a receivership, this policy provides workers payment of eligible wages.

Be well-prepared for Tax Season

To get a jumpstart on filing your taxes, try to begin your tax year by arranging your data into the correct categories early, this should help to ease the stress when preparing to report. Line 10100 is a compulsory part of your federal and provincial/territorial tax returns and understanding its function will make everything run much smoother.

TurboTax is a popular software program that provides a user-friendly and efficient way for Canadians to file their taxes online, offering various packages to accommodate different tax scenarios and budgets. File your taxes now!

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Loraine Couturier

Loraine Couturier is a Canadian that has been working as a freelance writer for the past ten years, specializing in topics that include personal finance, medical journals, and the online gaming industry. She is a published author, digital marketing expert and an authority in the fields in which she writes about.