Line 10400 - Other employment income

Report the total of the following amounts:

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

• 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

• net research grants - Subtract your expenses from the grant you received and 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

• 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

• foreign employment income - Report your earnings 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 20700 on page 16

• 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 after 1967 if you did not use them on a previous year's return. For more information, see archived Interpretation Bulletin IT-428

• 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 2022 or earlier, and you received a GST/HST or QST rebate in 2023 for those dues or expenses, report the rebate you received on line 10400 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 10400 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 10400 - Other employment income

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