What is line 10100 (formerly 101)

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Line 10100, formerly line 101, is an important section of your tax return. Here's a quick overview of line 10100.

What Is Line 101 (formerly 101) On Your Tax Return?

Line 10100 is a line on your income return where you enter your employment income. This can include salaries and wages, commissions, tips, bonuses, and honorariums. In most cases, line 10100 will include income from all T4 slips you receive from one or more employers. Your employment income is reported on box 14 of your T4 slips, and the total of your box 14 amounts from all T4 slips makes up your line 10100. Although line 10100 is your employment income, it doesn't always represent your total income. This amount is found lower on your return on line 15000.

Since line 10100 depends on T4 slips, it is important to contact your employer about missing slips. Employers are required to send all valid T4 slips to employees by the end of February. If your employer fails to send the forms, even after contacting them, you can log in to CRA My Account and view slips from previous tax years. 

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The Tax Information to Enter on Line 10100

Line 10100 is where you enter all employment income that is a salary, wage, commission, tip, bonus, gratitude, or honorarium included in box 14 of your T4 slip. If you receive any of these amounts from your employer and they’re included in box 14 of the T4 slips, they count as employment income used in calculating amounts for line 10100.

Not all employment income is included in the T4 slip, which you need to calculate line 10100 entries. For instance, income earned from another country, net research grants, veteran benefits, clergy housing allowance, royalties and wage-loss replacement don't appear on your T4. 

However, the CRA provides another line (10400) for income not accommodated on the T4. Line 10400 is known as Other Employment Income and includes some insurance plans and workplace payment plans. Other non T4 entries that you should add to line 10400 include income from supplemental unemployment benefits, employee profit-sharing plans and medical premium benefits, as well as tips not included on your T4 slip.

You can also use a tax calculator or tax preparation software like SimpleTax to help you make accurate line 10100 entries.

Where to Find Line 10100 On Your Tax Return

Locating line 10100 can be a tad confusing, especially if it is your first time filing your tax return. Before 2019, this line was 101 and represented your employment income from the sources mentioned above. The entry is often used to verify CRA logins and is a vital part of the annual return. If you have completed filling the return and looking back to find line 10100, it is located on the third page of your T1 General Form. You can pull up your T1 from CRA My Account and print it or complete online filling. Line 10100 appears in Step 2 on Page 3 of the form. It is also the first line of Step 2 you will encounter on provincial and territorial income return forms and designated as "Total Income." However, line 10100 is not your total income on the T1 income return form. As aforementioned, this entry is reserved for line 150000.

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Last Updated January 11, 2021

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