Close

Our Privacy Statement & Cookie Policy

All Thomson Reuters websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.

Line 10100 - Employment income

Line 10100 - 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:

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 (lines 31220 and 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 boxes 87 and 14 of your T4 slips and report the total on line 10100 of your return.

Security options benefits

Report taxable benefits you received in 2023 (or carried forward to 2023) 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 (WLRP) 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 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.

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

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 10100 - Employment income (box 14 on all T4 slips)