Line 104 - Other employment income

Line 104 - Other employment income

Report on this line the total of the following amounts:

• Report the amounts from your T4, T4A, and T4PS slips as instructed on the back of these slips.

• Employment income not reported on a T4 slip - Report amounts such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment line of your return (lines 135 to 143 of your return).

• Net research grants - Subtract your expenses from the grant you received and report the net amount on line 104 of your return. Your expenses cannot be more than the amount of your grant. For more information, see Guide P105, Students and Income Tax.

• Clergy's housing allowance or an amount for eligible utilities - Report the amount shown in box 30 of your T4 slips. You may be able to claim a deduction on line 231 of your return. If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slips, 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.

• Foreign employment income - Report your earnings in Canadian dollars. See "Report foreign income and other foreign amounts" at the beginning of Step 2 - Total income of this guide. If the amount on your United States W-2 slip has been reduced by contributions to a "401(k), 457 or 403(b) plan, US Medicare and Federal Insurance Contributions Act (FICA)," you must add these contributions to your foreign employment income on line 104 of your Canadian return. These contributions may be deductible. See Line 207 of this guide.

• Income-maintenance insurance plans (wage-loss replacement plans) - This income is shown in box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount you received, minus contributions you made to the plan after 1967, if you did not use them on a previous year's return. For more information, see Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

• Certain GST/HST and Quebec sales tax (QST) rebates - If you are an employee who paid and deducted employment expenses in 2017 or earlier and you received a GST/HST or QST rebate in 2018 for those expenses, report the rebate you received on line 104 of your return. However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Chapter 10 in Guide T4044, Employment Expenses.

• Royalties - Report these amounts on line 104 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 135 of your return) on line 121 of your return.

Retirement income - Summary table (applicable to lines 113, 114, 115, 116, 121, 129, 130, and 210 of your return and to line 314 of your Schedule 1)
Look on the back of your retirement income slips to find out where to report an amount. For more information, use the following table. Some of the types of income listed in the following table are eligible for the $2,000 pension income amount on line 314 of Schedule 1. Some types of income may also be eligible for pension income splitting (lines 116 and 210 of the return).
Information slip	Conditions	Report the amount on the following line of the return:	Can you claim an amount on line 314 of the Schedule 1?	Eligible for pension income splitting?
T4A(OAS) box 18	None	113	No	No
T4A(P) box 20	None	114	No	No
T3 box 31 T4A box 016	None	115	Yes	Yes
T4A boxes 024, 133 and 194 T4RIF boxes 16 and 20	If one of the following applies: you were 65 or older on December 31, 2018 regardless of your age, you received the amount on the death of your spouse or common-law partner	115	Yes	Yes
	All other cases	130	No	No
T5 box 19	If one of the following applies: you were 65 or older on December 31, 2018 regardless of your age, you received the amount on the death of your spouse or common-law partner	115	Yes	Yes
	All other cases	121	No	No
T4RSP box 16	If one of the following applies: you were 65 or older on December 31, 2018 regardless of your age, you received the amount on the death of your spouse or common-law partner	129	Yes	Yes
	All other cases	129	No	No
T4RSP boxes 18, 20, 22, 26, 28, and 34	None	129	No	No
T3, boxes 22 and 26 T4 boxes 66 and 67 T4A boxes 018 and 106 T4A-RCA boxes 14, 16, 18 and 20 T4RIF box 22		130	No	No*

* If there is an amount in box 17 of your T4A-RCA slip, it is eligible for the pension income splitting. This amount is already included in box 16.