Other employment income
To report any other employment income earned during the tax
year, such as occasional earnings or any income for which you have
not received information slips, please follow the procedure
below:
1. On the "Left side menu on the Interview tab", select
"T4 and employment income".
2. On the screen to your right, inside the group "Other",
click on the plus "+" icon next to
the option "Other employment
income".
3. On the page that appears, on the line "Description
and amount of other employment income", enter a brief
description of the income source and then enter the amount in the
box to the right.
4. If you want to add another income, click on the plus
"+" icon toward the end of the line and repeat the
procedure.
The amount will be carried over by the program on line 10400 of
the federal return and, for Quebec residents, on line 107 of the
Quebec return, with code 05 displayed on line 106.
These income amounts are not subject to CPP and/or QPP
contributions. However, you may elect to pay CPP/QPP contributions
on these amounts, to benefit upon your retirement a pension
from the Canada Pension Plan or Quebec Pension Plan that is
calculated according to your overall income.
To make additional contributions to QPP (for residents of
Québec), please follow this procedure:
1. Return to the "Left side menu on the Interview tab"
and click on "Controls".
2. On the screen to your right, answer "Yes" to
the question "Do you wish to make additional QPP
contributions on optional income such as tips?" and enter
the desired amount on the line "Employment earnings not shown on
a T4 slip on which you elect to pay additional QPP
contributions".
To make additional contributions to CPP (for residents outside
Québec), please follow this procedure:
1. Return to the "Left side menu on the Interview tab"
and click again on "T4 and employment income".
2. On the screen to your right, in the group "CPT20",
click on the plus "+" icon to the right
of the line "CPT20 - CPP Election for Other employment
earnings".
3. On the page that appears, enter the appropriate
information.
The program will calculate and report the additional CPP payable
amount on line 42100 of the federal return, whereas for Quebec
residents, the QPP payable amount will be displayed on line 445 of
the Quebec return.
For more information on other employment income, please consult
the following links:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-104-other-employment-income/line-104-employment-income-reported-on-a-t4-slip.html
For Revenu Québec:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/96-to-164-total-income/line-107/
ID: 20190930115840NAXX.xml
Webpage: KPA310-20190930115840NA.htm
