Line 10400 - Other employment income
Line 10400 - Other employment income
Report the total of the following amounts on line 10400:
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amounts from your T4, T4A, and T4PS slips as instructed on the back of these slips
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employment income not reported on a T4 slip 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 lines (13499 to 14300) of your return
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total research grants minus expenses from the grant that you received. Report the net amount on line 10400 of your return. Your expenses cannot be more than the amount of your grant. Attach a list of your expenses relating to research grants to your paper return. For more information, see Guide P105, Students and Income Tax
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clergy's housing allowance or an amount for eligible utilities from box 30 of your T4 slips. You may be able to claim a deduction on line 23100 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 in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return
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foreign employment income reported in Canadian dollars (see "Reporting foreign income and other foreign amounts" on page 10). 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 10400 of your Canadian return. These contributions may be deductible. See line 20600 on page 19
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income-maintenance insurance plans (wage-loss replacement plans) from 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 if you did not use them on a previous year's return. For more information, see archived Interpretation Bulletin IT-428
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certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates if you are an employee who paid and deducted union dues or employment expenses in 2023 or earlier, and you received a GST/HST or QST rebate in 2024 for those dues or expenses. Report the rebate you received on line 10400 of your return. A rebate you can claim capital cost allowance on is treated differently. For more information, see Chapter 10 of Guide T4044, Employment Expenses
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royalties shown in box 17 of a T5 slip received for your work or invention if there are no associated expenses (Royalties received in the course of a business, or related incurred expenses, should be reported as self-employment income on line 13500 of your return. Other types of royalties should be reported on line 12100 of your return. For more information, see Income Tax Folio S4-F14-C1, Artists and Writers)
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