OTHER TAXABLE INCOME

You have earned income that you cannot put elsewhere in your return.

You must enter this amount of line 13000 of the federal return and, for Quebec residents, on line 154 of the Quebec return with code 15 on line 153.

To enter this taxable income, please follow this procedure:

1. On the "Left-side menu of the Interview tab", select the heading "Other income".

2. On the right-hand side of the screen, click on the plus sign "+" icon to the right of the line "Other taxable income".

3. On the page that appears, go to the line "Description and amount of other income not included in the CNIL".

4. On the first field, give a brief description of the income earned, and in the second field on the right enter the amount.

These income amounts are not subject to CPP and/or QPP contributions. However, you may elect to pay CPP/QPP contributions on these amounts, to benefit upon your retirement a pension from the Canada Pension Plan or Quebec Pension Plan that is calculated according to your overall income.

To make additional contributions to QPP (for residents of Québec), please follow this procedure:

1. Return to the "Left side menu on the Interview tab" and click on "Controls".

2. On the screen to your right, answer "Yes" to the question "Do you wish to make additional QPP contributions on optional income such as tips?" and enter the desired amount on the line "Employment earnings not shown on a T4 slip on which you elect to pay additional QPP contributions".

To make additional contributions to CPP (for residents outside Québec), please follow this procedure:

1. Return to the "Left side menu on the Interview tab" and click again on "T4 and employment income".

2. On the screen to your right, in the group "CPT20", click on the plus "+" icon to the right of the line "CPT20 - CPP Election for Other employment earnings".

3. On the page that appears, enter the appropriate information.

The program will calculate and report the additional CPP payable amount on line 42100 of the federal return, whereas for Quebec residents, the QPP payable amount will be displayed on line 445 of the Quebec return.

For more information, see the following links:

For the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/final-return/complete-final-return-steps/common-types-income-a-final-return/line-13000-other-income.html

For Revenu Quebec:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/96-to-164-total-income/line-154/

ID: 20220223091652DE.xml

Webpage: KPA310-20220223091652DE.htm

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