Line 101 - Employment income
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, or other 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.
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Did you know...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). See lines 362 and 395 of this guide. If you are eligible for the $1,000 exemption on line 101 of your return and either the VFA or the SRVA (lines 362 and 395 of your Schedule 1), you must choose which one you would like to claim. If you choose to claim the $1,000 exemption, report only the amounts shown in box 14 of your T4 slips on line 101 of your return, and do not claim an amount on lines 362 and 395 of your Schedule 1. 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 the SRVA, the full payment is taxable. Add the amounts shown in boxes 87 and 14 of your T4 slips, and report the result on line 101 of your return. |
Security options benefits
Report taxable benefits you received in (or carried forward to) 2018 on certain security options you exercised. For more information, see Guide T4037, Capital Gains.
Wage-loss replacement plan income
If you received payments from a wage-loss replacement plan shown in box 14 of your T4 slips, you may not have to report the full amount on your return. Report the amount 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 103 of your return your total contributions to your wage-loss replacement plan shown in the supporting documents from your employer or insurance company. For more information, see 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 they are shown in box 14 of your T4 slips, report the amount shown in box 30 of your T4 slips on line 104 of your return. Subtract the amount shown in box 30 of your T4 slips from the amount shown in box 14, and report the difference on line 101 of your return.
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